Federal Register of Legislation - Australian Government

Primary content

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
Enabled by
Corporations Act 2001
C2004A00818No. 50, 2001