Compilation Details (AASB116_08-15_COMPmar20_07-21)

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 July 2021 but before 1 January 2022.  It takes into account amendments up to and including 6 March 2020 and was prepared on 8 June 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 116 (August 2015) as amended by other Accounting Standards, which are listed in the table below.

 

Table of Standards

 

Table of amendments to Standard