AASB 118 - Revenue - July 2004
Accounting Standard AASB 118 Revenue as Accounting Standard AASB 118 Revenue as amended
Start here
Get a plain-English read of Accounting Standard AASB 118 Revenue as
Turn the raw legal text into a practical explanation grounded in AASB 118 - Revenue - July 2004.
Accounting Standard AASB 118 Revenue as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2018. It takes into account amendments up to and including 4 June 2014 and was prepared on 10 September 2014 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 118 (July 2004) as amended by other Accounting Standards, which are listed in the Table below.