Compilation details
Accounting Standard AASB 16 Leases (as amended)
Compilation details are not part of AASB 16.
This compiled Standard applies to annual periods beginning on or after 1 July 2021. It takes into account amendments up to and including 21 April 2021 and was prepared on 21 July 2021 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 16 (February 2016) as amended by other Accounting Standards, which are listed in the table below.
Table of amendments
