Accounting Standard AASB 128 InvestmentsAccounting Standard AASB 128 Investments in Associates and Joint Ventures as amended

Accounting Standard AASB 128 Investments in Associates and Joint Ventures 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 22 December 2015 and was prepared on 14 February 2016 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 128 (August 2011) as amended by other Accounting Standards, which are listed in the Table below.