Compilation Details (AASB116_08-15_COMPdec21_01-22)

Accounting Standard AASB 116 Property, Plant and Equipment (as amended)

Compilation details are not part of AASB 116.

This compiled Standard applies to annual periods beginning on or after 1 January 2022 but before 1 January 2023.  It takes into account amendments up to and including 20 December 2021 and was prepared on 7 April 2022 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 116 (August 2015) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards

Table of amendments to Standard