Federal Register of Legislation - Australian Government

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AASB 137 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 16 - Leases - February 2016
This standard ensures that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets and that sufficient information is disclosed in the notes to enable users to understand their nature, timing and amount.
Administered by: Treasury
Registered 03 Jun 2019
Start Date 31 Dec 2018
End Date 30 Dec 2019
Enabled by
Corporations Act 2001
C2004A00818No. 50, 2001