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Related documents

AASB 136

Impairment of Assets

Operative Date Reporting periods beginning on or after 1 July 2026 but before 1 January 2029

Amendments incorporated in this Version
AASB 2022-9 re Insurance Contracts in the Public Sector [PDF 1886kB]

Interpretations
INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
INT 10 Interim Financial Reporting and Impairment

IASB Extras
IASB Basis for Conclusions

IFRS IC Agenda Decisions
Various agenda decisions (latest dated May 2016)

AASB Extras
Basis for Conclusions on AASB 2016-4 re Recoverable Amount of Non-Cash Generating Specialised Assets of Not-for-Profit Entities [PDF 170kB]
AASB–AUASB Joint FAQ – The Impact of Coronavirus (3/20) [PDF 862kB]
AASB Staff FAQs – Impairment of Non-Financial Assets (7/20) [PDF 472kB]

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

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