Basis for Conclusions on AASB 2019-5 (AASB1054_05-11_BC_2019-5)

This Basis for Conclusions accompanies, but is not part of, AASB 1054. The Basis for Conclusions was originally published with AASB 2019-5 Amendments to Australian Accounting Standards – Disclosure of the Effect of New IFRS Standards Not Yet Issued in Australia.

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