Skip to main content
Top Navigation
Return to AASB.gov.au
Latest news
Open for Comment
Main navigation
Search
Menu
Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions
Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions
Home
Related documents
Related documents
Operative Date
Reporting periods beginning on or after
1 January 2024
but before
1 January 2027
Amendments incorporated in this Version
AASB 2022-5 re Lease Liability in a Sale and Leaseback [PDF 700kB]
Interpretations
INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
IASB Extras
IFRS 16 Effects Analysis
IASB Illustrative Examples
IASB Basis for Conclusions
IFRS IC Agenda Decisions
Various agenda decisions (latest dated April 2023)
AASB Extras
Basis for Conclusions on AASB 2018-8 re ROU Assets of NFP Entities [PDF 145kB]
Basis for Conclusions on AASB 2019-8 re ROU Assets under Concessionary Leases [PDF 157kB]
Basis for Conclusions on AASB 2022-3 re ROU Assets under Concessionary Leases – note for NFP entities [PDF 182kB]
AASB Staff FAQs – Not-for-Profit Entities (5/22) (see section 1) [PDF 714kB]
Top of Page
