Basis for Conclusions on AASB 2020-9
This Basis for Conclusions accompanies, but is not part of, AASB 1060. The Basis for Conclusions was originally published with AASB 2020-9 Amendments to Australian Accounting Standards – Tier 2 Disclosures: Interest Rate Benchmark Reform (Phase 2) and Other Amendments.
The Basis for Conclusions is provided with this Standard as a linked PDF document. See AASB Extras at right.