Compilation details
Accounting Standard AASB 116 Property, Plant and Equipment (as amended)
Compilation details are not part of AASB 116.
This compiled Standard applies to annual periods beginning on or after 1 January 2023. It takes into account amendments up to and including 15 December 2022 and was prepared on 6 February 2023 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 116 (August 2015) as amended by other Accounting Standards, which are listed in the table below.
Table of Standards
Table of amendments to Standard
Table of amendments to implementation guidance
