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Related documents

AASB 1059

Service Concession Arrangements: Grantors

Operative Date Reporting periods beginning on or after 1 January 2022 but before 1 January 2027

AASB Extras
Basis for Conclusions (AASB 1059) [PDF 322kB]
Basis for Conclusions on AASB 2019-2 re Implementation of AASB 1059 [PDF 153kB]
Basis for Conclusions on AASB 2021-4 re Modified Retrospective Transition Approach for Service Concession Grantors [PDF 139kB]

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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.

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