Federal Register of Legislation - Australian Government

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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
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Legislative Instrument
F2018L01620 : Authoritative PDF Document : 0.7MB Primary Document Icon F2018L01620 : ZIP Document : 69KB
5 pages

Explanatory Statement
F2018L01620ES : PDF Document : 0.4MB Primary Document Icon F2018L01620ES : ZIP Document : 91KB
3 pages