Federal Register of Legislation - Australian Government

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AASB 1059 Standards/Accounting & Auditing as amended, taking into account amendments up to Accounting Standard AASB 2021-4 Amendments to Australian Accounting Standards – Modified Retrospective Transition Approach for Service Concession Grantors
This standard addresses the accounting for a service concession arrangement by a grantor that is a public sector entity by prescribing the accounting for the arrangement from the grantor’s perspective.
Administered by: Treasury
Registered 09 Nov 2021
Start Date 29 Jun 2021
End Date 29 Jun 2021
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Legislative Instrument Compilation
F2021C01108 : Authoritative PDF Document : 2MB Primary Document Icon F2021C01108 : ZIP Document : 0.3MB
73 pages