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Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions

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Australian Accounting Standard
AASB 116

Related documents

AASB 128

Investments in Associates and Joint Ventures

Operative Date Reporting periods beginning on or after 1 January 2023 but before 1 January 2025

Interpretations

INT 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

IASB Extras

IASB Introduction

IASB Basis for Conclusions

IASB Table of Concordance

IFRS IC Agenda Decisions

Various agenda decisions (latest dated January 2018)

AASB Extras

Basis for Conclusions on AASB 2011-5 and AASB 2011-6 re Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation – Reduced Disclosure Requirements [PDF 127kB]

Basis for Conclusions on AASB 2015-4 re Financial Reporting Requirements for Australian Groups with a Foreign Parent [PDF 109kB]

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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.