Basis for Conclusions on AASB 2019-4 (AASB1054_05-11_BC_2019-4)

This Basis for Conclusions accompanies, but is not part of, AASB 1054. The Basis for Conclusions was originally published with AASB 2019-4 Amendments to Australian Accounting Standards – Disclosure in Special Purpose Financial Statements of Not-for-Profit Private Sector Entities on Compliance with Recognition and Measurement Requirements.

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