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

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Related documents

Related documents

AASB 116

Property, Plant and Equipment

Operative Date Reporting periods beginning on or after 1 January 2022 but before 1 January 2023

Interpretations

INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

INT 20 Stripping Costs in the Production Phase of a Surface Mine

INT 132 Intangible Assets—Web Site Costs

INT 1030 Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods

INT 1031 Accounting for the Goods and Services Tax (GST)

INT 1055 Accounting for Road Earthworks

IASB Extras

IASB Basis for Conclusions

IFRS IC Agenda Decisions

Various agenda decisions (latest dated November 2019)

AASB Agenda Decisions

Definition of Residual Value in relation to Infrastructure Assets (June 2015)

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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.