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AASB 16 - Leases - February 2016

In force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2021C00185 (C04)31 December 2020 - 20 April 2021

All versions

Effective date
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Comp.
Includes amendments
31 Dec 2023
(C08)

Accounting Standard AASB 2022-5 Amendments to Australian Accounting Standards – Lease Liability in a Sale and Leaseback

31 Dec 2021 - 30 Dec 2023
(C07)

Accounting Standard AASB 2021-7 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections

30 Jun 2021 - 30 Dec 2021
(C06)

Accounting Standard AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities

Accounting Standard AASB 2020-7 Amendments to Australian Accounting Standards – Covid-19-Related Rent Concessions: Tier 2 Disclosures

21 Apr 2021 - 29 Jun 2021
(C05)

Accounting Standard AASB 2021-3 Amendments to Australian Accounting Standards – Covid-19-Related Rent Concessions beyond 30 June 2021

31 Dec 2020 - 20 Apr 2021
(C04)

Accounting Standard AASB 2020-8 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform – Phase 2

15 Jun 2020 - 30 Dec 2020
(C03)

Accounting Standard AASB 2020-4 Amendments to Australian Accounting Standards – Covid-19-Related Rent Concessions

31 Dec 2019 - 14 Jun 2020
(C02)

Accounting Standard AASB 2019-8 Amendments to Australian Accounting Standards -- Class of Right-of-Use Assets arising under Concessionary Leases

Accounting Standard AASB 2019-2 Amendments to Australian Accounting Standards – Implementation of AASB 1059

31 Dec 2018 - 30 Dec 2019
(C01)

AASB 1058 - Income of Not-for-Profit Entities - December 2016

Accounting Standard AASB 2018-4 Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Public Sector Licensors

Accounting Standard AASB 2018-3 Amendments to Australian Accounting Standards – Reduced Disclosure Requirements

Accounting Standard AASB 2018-8 Amendments to Australian Accounting Standards – Right-of-Use Assets of Not-for-Profit Entities

8 total

As made

Effective date
Making date
04 Mar 2016 - 30 Dec 2018
23 Feb 2016
1 total