AASB 1059 - Service Concession Arrangements: Grantors - July 2017 (Cth)

Compiled AASB Standard AASB 1059

Service Concession Arrangements: Grantors

This compiled Standard applies to annual periods beginning on or after 1 January 2022. Earlier application is permitted for annual periods beginning before 1 January 2022. It incorporates relevant amendments made up to and including 20 December 2021.

Prepared on 7 April 2022 by the staff of the Australian Accounting Standards Board.

Compilation no. 5

Compilation date: 31 December 2021

Obtaining copies of Accounting Standards Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: www.aasb.gov.au. Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7600 E-mail: standard@aasb.gov.au Website: www.aasb.gov.au

Other enquiries Phone: (03) 9617 7600 E-mail: standard@aasb.gov.au

COPYRIGHT © Commonwealth of Australia 2022 Publication based on a Final IFAC Publication

This compiled AASB Standard is based on International Public Sector Accounting Standard IPSAS 32 Service Concession Arrangements: Grantor of the International Public Sector Accounting Standards Board (IPSASB), published by the International Federation of Accountants (IFAC) in April 2016, and is used with permission of IFAC.

Reproduction within Australia in English in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes should be addressed to The National Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007, Australia. The AASB acknowledges that IFAC is the owner of copyright in the IPSAS incorporated in this Australian Standard throughout the world.