Compilation details
Accounting Standard AASB 139 Financial Instruments: Recognition and Measurement (as amended)
Compilation details are not part of AASB 139.
This compiled Standard applies to annual periods beginning on or after 1 January 2021. It takes into account amendments up to and including 17 September 2020 and was prepared on 15 February 2021 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 139 (August 2015) as amended by other Accounting Standards, which are listed in the table below.
Table of Standards
Table of amendments
