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not occurred.
 [Note: When this Standard applies under section 334 of the Corporations Act (either generally or in relation to an individual entity), it supersedes the application of the repealed Standard.]
AusC21.2 When applied or operative, this Standard supersedes:
(a) Interpretation 4 Determining whether an Arrangement contains a Lease;
(b) Interpretation 115 Operating Leases—Incentives; and
(c) Interpretation 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease.

Appendix D
Amendments to other Standards
This appendix sets out the amendments to other Standards that are a consequence of the AASB issuing this Standard. An entity shall apply the amendments for annual periods beginning on or after 1 January 2019. If an entity applies this Standard for an earlier period, it shall also apply these amendments for that earlier period.

[Deleted by the AASB –  the amendments have been incorporated into the text of the relevant pronouncements.]

Appendix E
Australian simplified disclosures for Tier 2 entities
This appendix is an integral part of the Standard.
AusE1 Paragraphs 51–60A, 89–92 and B48–B52 do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities.

Compilation details
Accounting Standard AASB 16 Leases (as amended)
Compilation details are not part of AASB 16.
This compiled Standard applies to annual periods beginning on or after 1 January 2024.  It takes into account amendments up to and including 10 November 2022 and was prepared on 18 December 2023 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB.  Instead, it is a representation of AASB 16 (February 2016) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards
Standard     Date made    FRL identifier  Commence-ment date  Effective date          Application, saving or transitional provisions
                                                              (annual periods
                                                              … on or after …)
AASB 16      23 Feb 2016  F2016L00233     31 Dec 2018         (beginning) 1 Jan 2019  see (a) below
AASB 1058    9 Dec 2016   F2017L00042     31 Dec 2018         (beginning) 1 Jan 2019  see (a) below
AASB 1059    14 Jul 2017  F2017L01183     31 Dec 2018         (beginning) 1 Jan 2020  see (b) below
AASB 2018-3  8 Aug 2018   F2018L01152     31 Dec 2018         (beginning) 1 Jan 2019  see (c) below
AASB 2018-4  4 Sep 2018   F2018L01392     31 Dec 2018         (beginning) 1 Jan 2019  see (d) below
AASB 2018-8  24 Dec 2018  F2019L00023     31 Dec 2018         (beginning) 1 Jan 2019  see (e) below
AASB 2019-2  18 Sep 2019  F2019L01441     31 Dec 2019         (beginning) 1 Jan 2020  see (b) below
AASB 2019-8  19 Dec 2019  F2020L00062     31 Dec 2019         (beginning) 1 Jan 2019  see (e) below
AASB 1060    6