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  3. AASB 121

Related documents

AASB 123

Borrowing Costs

Operative Date Reporting periods beginning on or after 1 July 2021

Interpretations
INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

IASB Extras
IASB Implementation Guidance
IASB Basis for Conclusions
IASB Table of Concordance

IFRS IC Agenda Decisions
Various agenda decisions (latest dated March 2019)

AASB Extras
Basis for Conclusions (AASB 123) [PDF 113kB]

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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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