Federal Register of Legislation - Australian Government

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AASB 2019-8 Standards/Accounting & Auditing as made
This instrument amends the AASB 16 - Leases - February 2016 and AASB 1049 - Whole of Government and General Government Sector Financial Reporting - December 2012 to specify for not-for-profit entities that right-of-use assets arising under concessionary leases can be treated as a separate class of assets to right-of-use assets arising under other leases, and provides a measurement option for Whole of Government and General Government Sector financial statements.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 30 Jan 2020
Tabling HistoryDate
Tabled HR04-Feb-2020
Tabled Senate04-Feb-2020
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Legislative Instrument
F2020L00062 : Authoritative PDF Document : 0.7MB Primary Document Icon F2020L00062 : ZIP Document : 85KB
10 pages

Explanatory Statement
F2020L00062ES : PDF Document : 0.5MB Primary Document Icon F2020L00062ES : ZIP Document : 98KB
3 pages