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Related documents
Related documents
AASB 16
Leases
Operative Date
Reporting periods beginning on or after
1 July 2021
but before
1 January 2022
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
AASB 16, Appendix D -- Amendments to other Standards [PDF 955kB]
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]
AASB Staff FAQs – Not-for-Profit Entities (5/22) (see section 1) [PDF 714kB]
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