Transcription of Leases - Australian Accounting Standards Board …
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AASB Standard AASB 16 February 2016 Leases Federal Register of Legislative Instruments F2016L00233 AASB 16 2 COPYRIGHT Obtaining a copy of this Accounting Standard This Standard is available on the AASB website: Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637 E-mail: Website: Other enquiries Phone: (03) 9617 7600 E-mail: COPYRIGHT Commonwealth of Australia 2016 This AASB Standard contains ifrs Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source.
aasb 16 3 contents contents preface comparison with ifrs 16 accounting standard aasb 16 leases from paragraph objective 1 scope 3 recognition exemptions 5 identifying a lease 9
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