Basis for Conclusions on AASB 2020-7

This Basis for Conclusions accompanies, but is not part of, AASB 1060. The Basis for Conclusions was originally published with AASB 2020-7 Amendments to Australian Accounting Standards – Covid-19-Related Rent Concessions: Tier 2 Disclosures.

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