Federal Register of Legislation - Australian Government

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AASB 2019-6 Standards/Accounting & Auditing as made
This instrument amends the AASB 15 - Revenue from Contracts with Customers - December 2014 and AASB 1058 - Income of Not-for-Profit Entities - December 2016 to clarify how AASB 15 applies in respect of research grants and extends the implementation period for not-for-profit entities for research grants received.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 29 Jan 2020
Tabling HistoryDate
Tabled HR04-Feb-2020
Tabled Senate04-Feb-2020
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Legislative Instrument
F2020L00055 : Authoritative PDF Document : 0.7MB Primary Document Icon F2020L00055 : ZIP Document : 89KB
10 pages

Explanatory Statement
F2020L00055ES : PDF Document : 0.4MB Primary Document Icon F2020L00055ES : ZIP Document : 98KB
3 pages