Basis for Conclusions on AASB 2016-4 (AASB136_08-15_BC_2016-4)

This Basis for Conclusions accompanies, but is not part of, AASB 136. The Basis for Conclusions was originally published with AASB 2016-4 Amendments to Australian Accounting Standards – Recoverable Amount of Non-Cash Generating Specialised Assets of Not-for-Profit Entities.

The Basis for Conclusions is provided with this Standard as a linked PDF document. See AASB Extras at right.