Basis for Conclusions on AASB 2022-3

This Basis for Conclusions accompanies, but is not part of, AASB 16.  The Basis for Conclusions was originally published with AASB 2022-3 Amendments to Australian Accounting Standards – Illustrative Examples for Not-for-Profit Entities accompanying AASB 15.

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