16 Aasb 16 Leases
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Qantas
investor.qantas.com2 2019 has been restated for the impact of the adoption of AASB 16 Leases and the IFRIC agenda decision in relation to fair value hedges. 2018 has been restated for the impact of AASB 15 Revenue from Contracts with Customers, however 2017 continues to be reported under previous accounting standards.
Fair Value Measurement - Australian Accounting Standards …
www.aasb.gov.auThe Australian Accounting Standards Board makes Accounting Standard AASB 13 Fair Value Measurement under ... leasing transactions within the scope of AASB 117 Leases; ... 16 A fair value measurement assumes that the transaction to sell the asset or transfer the liability takes
Leases - Australian Accounting Standards Board
www.aasb.gov.auAustralian Accounting Standard AASB 16 Leases is set out in paragraphs 1 – Aus103.1 and Appendices A – D. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard. AASB 16 is to be read in the context of other Australian