Basis for Conclusions on AASB 2021-4 (AASB1059_07-17_BC_2021-4)

This Basis for Conclusions accompanies, but is not part of, AASB 1059. The Basis for Conclusions was originally published with AASB 2021-4 Amendments to Australian Accounting Standards – Modified Retrospective Transition Approach for Service Concession Grantors.

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