Compilation details
AASB Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments (as amended)
Compilation details are not part of Interpretation 19.
This compiled Interpretation applies to annual reporting periods beginning on or after 1 January 2020. It takes into account amendments up to and including 21 May 2019 and was prepared on 2 March 2020 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Interpretation issued by the AASB. Instead, it is a representation of Interpretation 19 (August 2015) as amended by other pronouncements, which are listed in the table below.
Table of pronouncements
Table of amendments
