Federal Register of Legislation - Australian Government

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AASB 2020-4 Standards/Accounting & Auditing as made
This instrument amends AASB 16 - Leases - February 2016 to provide a practical expedient for lessees regarding the accounting under a lease for rent concessions granted due to the COVID-19 pandemic.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 03 Jul 2020
Tabling HistoryDate
Tabled HR24-Aug-2020
Tabled Senate24-Aug-2020
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Legislative Instrument
F2020L00877 : Authoritative PDF Document : 0.7MB Primary Document Icon F2020L00877 : ZIP Document : 71KB
6 pages

Explanatory Statement
F2020L00877ES : PDF Document : 0.4MB Primary Document Icon F2020L00877ES : ZIP Document : 92KB
3 pages