Compilation details

AASB Interpretation 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities (as amended)

Compilation details are not part of Interpretation 1038.

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 1038 (December 2007) as amended by other pronouncements, which are listed in the table below.

Table of pronouncements

Table of amendments

Table of amendments to guidance