TC20-02 AASB 16 Leases – Subsequent Measurement of ROUA

This Circular provides guidance on the subsequent measurement of the right of use assets, which are to be recorded at cost, subject to impairment.

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Download TC20-02 AASB 16 Leases Subsequent Measurement of Right of Use Assets PDF 391.12KB File last updated on: 02 April 2025.

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Type: Treasury Circulars (TC)
Author: NSW Treasury
Publication Date: 01 July 2021

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