Basis for Conclusions on AASB 2019-2

This Basis for Conclusions accompanies, but is not part of, AASB 1059. The Basis for Conclusions was originally published with AASB 2019-2 Amendments to Australian Accounting Standards – Implementation of AASB 1059.

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