Compilation details
Accounting Standard AASB 139 Financial Instruments: Recognition and Measurement (as amended)
Compilation details are not part of AASB 139.
This compiled Standard applies to annual periods beginning on or after 1 July 2029. It takes into account amendments up to and including 21 April 2026 and was prepared on XXX 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 139 (August 2015) as amended by other Accounting Standards, which are listed in the table below.
Table of Standards
Table of amendments
