Accounting Standard AASB 2020-8 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform – Phase 2
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Contents
Preface
Accounting Standard
AASB 2020-8 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform – Phase 2
from page
Objective 5
Application 5
Amendments to AASB 4 5
Amendments to AASB 7 6
Amendments to AASB 9 7
Amendments to AASB 16 11
Amendments to AASB 139 12
COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 14
aVailable on the AASB website
IASB Bases for Conclusions – Amendments
Australian Accounting Standard AASB 2020-8 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform – Phase 2 is set out on pages 5 – 14. All the paragraphs have equal authority.