Federal Register of Legislation
AASB Standard AASB 2022-5 November 2022
Amendments to Australian Accounting Standards – Lease Liability in a Sale and Leaseback [AASB 16]
Obtaining a copy of this Accounting Standard This Standard is available on the AASB website: www.aasb.gov.au.
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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 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. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The Managing Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007. All existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Australia should be addressed to the IFRS Foundation at www.ifrs.org.
ISSN 1036-4803
Contents
Preface Accounting Standard AASB 2022-5 Amendments to Australian Accounting Standards – Lease Liability in a Sale and Leaseback
from page Objective 5 Application 5 Amendments to AASB 16 5 COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 6
aVailable on the AASB website IASB Illustrative examples – Amendments IASB Basis for Conclusions – Amendments
Australian Accounting Standard AASB 2022-5 Amendments to Australian Accounting Standards – Lease Liability in a Sale and Leaseback is set out on pages 5 – 6. All the paragraphs have equal authority.
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