Federal Register of Legislation - Australian Government

Primary content

AASB 2018-5 Standards/Accounting & Auditing as made
This standard amends the mandatory effective date (application date) of Accounting Standard AASB 1059 Service Concession Arrangements: Grantors so that AASB 1059 is required to be applied for annual reporting periods beginning on or after 1 January 2020 instead of 1 January 2019.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 27 Nov 2018
Tabling HistoryDate
Tabled HR28-Nov-2018
Tabled Senate29-Nov-2018
TitleRegisterIdNumber
Authoritative version AASB 1059 - Service Concession Arrangements: Grantors - July 2017
F2017L01183AASB 1059