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AASB 1059 Standards/Accounting & Auditing as amended, taking into account amendments up to Accounting Standard AASB 2018-5 Amendments to Australian Accounting Standards – Deferral of AASB 1059
This standard addresses the accounting for a service concession arrangement by a grantor that is a public sector entity by prescribing the accounting for the arrangement from the grantor’s perspective.
Administered by: Treasury
Registered 19 Feb 2019
Start Date 31 Dec 2018
End Date 30 Dec 2019
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Legislative Instrument Compilation
F2019C00144 : Authoritative PDF Document : 1.9MB Primary Document Icon F2019C00144 : ZIP Document : 0.3MB
68 pages