Compilation details
Accounting Standard AASB 16 Leases (as amended)
Compilation details are not part of AASB 16.
This compiled Standard applies to annual periods beginning on or after 1 January 2024. It takes into account amendments up to and including 10 November 2022 and was prepared on 18 December 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 16 (February 2016) as amended by other Accounting Standards, which are listed in the table below.
Table of amendments
