CTHRepealedLegislation
AASB 116 - Property, Plant and Equipment - July 2004
aCCOUNTING STANDARD AASB 116aCCOUNTING STANDARD AASB 116
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aCCOUNTING STANDARD AASB 116
The Australian Accounting Standards Board made Accounting Standard AASB 116 Property, Plant and Equipment under section 334 of the Corporations Act 2001 on 15 July 2004.
This compiled version of AASB 116 applies to annual reporting periods beginning on or after 1 January 2017. It incorporates relevant amendments contained in other AASB Standards made by the AASB and other decisions of the AASB up to and including 12 December 2014 (see Compilation Details).