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Accounting Standard AASB 2019-2 Amendments to Australian Accounting Standards – Implementation of AASB 1059

Authoritative Version
AASB 2019-2 Standards/Accounting & Auditing as made
This instrument amends Accounting Standard AASB 16 Leases (February 2016) and Accounting Standard AASB 1059 Service Concession Arrangements: Grantors (July 2017) to clarify the implementation of the service concession arrangements standard by grantors.
Administered by: Treasury
General Comments: For a savings provision relating to the repeal of this instrument, see paragraph 17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 12 Nov 2019
Tabling HistoryDate
Tabled Senate14-Nov-2019
Tabled HR25-Nov-2019
Date of repeal 31 Dec 2022
Repealed by Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards
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Legislative Instrument
 
F2019L01441 : Authoritative PDF Document : 0.8MB Primary Document Icon F2019L01441 : ZIP Document : 0.1MB
12 pages
 

Explanatory Statement
 
F2019L01441ES : PDF Document : 0.5MB Primary Document Icon F2019L01441ES : ZIP Document : 98KB
4 pages