Search results with tag "Aasb"
Compiled AASB 138 (Oct 15)
www.aasb.gov.au(a) intangible assets held by an entity for sale in the ordinary course of business (see AASB 102 Inventories). (b) deferred tax assets (see AASB 112 Income Taxes). (c) leases that are within the scope of AASB 117 Leases. (d) assets arising from employee benefits (see AASB 119 Employee Benefits). (e) financial assets as defined in AASB 132.
Overview of AASB 1058 & AASB 15 - Department of Finance
www.finance.gov.aupost the credit entry (e.g. financial instruments under AASB 9, lease liabilities under AASB 16, etc.), AASB 1058 applies) The decision tree in next slide will assist with choosing the appropriate revenue standard
Intangible Assets - aasb.gov.au
www.aasb.gov.au(a) intangible assets held by an entity for sale in the ordinary course of business (see AASB 102 Inventories). (b) deferred tax assets (see AASB 112 Income Taxes). (c) leases of intangible assets accounted for in accordance with AASB 16 Leases. (d) assets arising from employee benefits (see AASB 119 Employee Benefits).
Financial Instruments - Australian Accounting Standards …
www.aasb.gov.auAASB 9-compiled 6 STANDARD Accounting Standard AASB 9 The Australian Accounting Standards Board made Accounting Standard AASB 9 Financial Instruments under section 334 of the Corporations Act 2001 on 17 December 2014. This compiled version of AASB 9 applies to annual periods beginning on or after 1 January 2019 but before 1 January 2021.
Property, Plant and Equipment
www.aasb.gov.auAASB 116-compiled 5 STANDARD 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 7 August 2015. This compiled version of AASB 116 applies to annual periods beginning on or after 1 January 2019 but before
Employee Benefits - Australian Accounting Standards Board
www.aasb.gov.auAASB 119-compiled 6 STANDARD Accounting Standard AASB 119 The Australian Accounting Standards Board made Accounting Standard AASB 119 Employee Benefits under section 334 of the Corporations Act 2001 on 7 August 2015. This compiled version of AASB 119 applies to annual periods beginning on or after 1 January 2020 but before
Statement of Cash Flows - Australian Accounting Standards ...
www.aasb.gov.auAASB 107-compiled 5 STANDARD Accounting Standard AASB 107 The Australian Accounting Standards Board made Accounting Standard AASB 107 Statement of Cash Flows under section 334 of the Corporations Act 2001 on 7 August 2015. This compiled version of AASB 107 applies to annual periods beginning on or after 1 January 2017 but before 1 January 2019.
Clarity in financial reporting - Deloitte US
www2.deloitte.comA lease receivable is the right to receive lease payments under AASB 117 (or AASB 16). Why specifically consider only the above items? The impairment guidance in AASB 9 is complex and requires a significant amount of judgement, however, certain simplifications have been made specifically for trade receivables, contract assets and lease receivables.
Compiled AASB 138 (Jun 2009)
www.aasb.gov.auAASB 138-compiled 6 COMPILATION DETAILS (March 2008) and AASB 127 Consolidated and Separate Financial Statements (March 2008) are also applied to such periods. (e) Entities may elect to apply this Standard, or its amendments to individual Standards, to
Share-based Payment - Australian Accounting Standards …
www.aasb.gov.aurelevant amendments contained in other AASB Standards made by the AASB up to and including 12 December 2017 (see Compilation Details). Accounting Standard AASB 2 Share-based Payment Objective 1 The objective of this Standard is to specify the financial reporting by an entity when it undertakes a share-based payment transaction. In particular ...
Property, Plant and Equipment
www.aasb.gov.auAustralian Accounting Standard AASB 116 Property, Plant and Equipment (as amended) is set out in paragraphs 1 – Aus83.2 and Appendices A – B. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. AASB 116 is to be read in the context of other Australian Accounting Standards, including AASB 1048
Investments in Associates and Joint Ventures
www.aasb.gov.auAASB 128-compiled 2 COPYRIGHT Obtaining copies of Accounting Standards Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: www.aasb.gov.au. Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637
Share-based Payment - Australian Accounting Standards …
www.aasb.gov.auAASB 2 4 CONTENTS Australian Accounting Standard AASB 2 Share-based Payment is set out in paragraphs 1 – Aus64.2 and Appendices A – C. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time they appear in the Standard. AASB 2 is to be read in the context of other
Income Taxes - Australian Accounting Standards Board
www.aasb.gov.auThe Australian Accounting Standards Board made Accounting Standard AASB 112 Income Taxes under section 334 of the Corporations Act 2001 on 7 August 2015. ... AASB 1058 Income of Not-for-Profit Entities and AASB 15 Revenue from Contracts with Customers address the accounting for government grants.
TPP21-09 Valuation of Physical Non-Current Assets
www.treasury.nsw.gov.au• Biological assets (see AASB 141 Agriculture) • Mineral rights and reserves and assets subject to AASB 6 Exploration for and Evaluation of Mineral Resources • Leasing transactions within the scope of AASB 16 Leases (with the exception of physical non-current assets held by lessors in an operating leasearrangement).
Fair Value Measurement - Australian Accounting Standards …
www.aasb.gov.auThe Australian Accounting Standards Board makes Accounting Standard AASB 13 Fair Value Measurement under ... leasing transactions within the scope of AASB 117 Leases; ... 16 A fair value measurement assumes that the transaction to sell the asset or transfer the liability takes
Policy and Guidelines Paper - NSW Treasury
www.treasury.nsw.gov.aupronouncements as outlined in AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors (AASB 108). The Government Sector Finance Act 2018 The Government Sector Finance Act 2018 (GSF Act) was enacted in November 2018, and Parts of the GSF Act commenced on 1 December 2018. Financial reporting provisions are expected to commence
Revenue from Contracts with Customers
www.aasb.gov.auThis Standard commences on the day this Standard is made by the Australian Accounting Standards Board. Scope 5 An entity shall apply this Standard to all contracts with customers, except the following: (a) lease contracts within the scope of AASB 117 Leases; (b) insurance contracts within the scope of AASB 4 Insurance Contracts;
Related Party Disclosures
www.aasb.gov.auAustralian Accounting Standard AASB 124 Related Party Disclosures is set out in paragraphs 1 – Aus29.2 and Appendices A – B and the Australian Implementation Guidance. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. AASB 124 is to be read in the context of other Australian Accounting
2020 Qantas Group Annual Report
investor.qantas.com1 2019 has been restated for the impact of the adoption of AASB 16 Leases and the IFRIC agenda decision in relation to fair value hedges. 2018 has been restated for the impact of AASB 15 Revenue from Contracts with Customers, however 2016 and 2017 continue to be reported under previous accounting standards.
Key facts: AASB 2020-2 Australian Accounting Standards ...
www.aasb.gov.auAASB 2020-2 also does not require an entity to distinguish the correction of prior period errors from changes in accounting policies in the year of transition, provided an entity adopts the Standard no later than the first year it becomes mandatory (ie a …
Consolidated Financial Statements
www.aasb.gov.auThe Australian Accounting Standards Board made Accounting Standard AASB 10 Consolidated Financial Statements under section 334 of the Corporations Act 2001 on 24 July 2015. This compiled version of AASB 10 applies to annual periods beginning on or after 1 …
Qantas
investor.qantas.com2 2019 has been restated for the impact of the adoption of AASB 16 Leases and the IFRIC agenda decision in relation to fair value hedges. 2018 has been restated for the impact of AASB 15 Revenue from Contracts with Customers, however 2017 continues to be reported under previous accounting standards.
Accounting Guidance for Capitalisation of Costs Relating ...
www.treasury.nsw.gov.au• AASB 16 Leases (AASB16): For example, when a right-of-use asset arises from a contract where an agency has both the right to obtain substantially all the economic benefits from use of an identified asset, and has the right to direct the use of an identified asset.
Example Public Company Limited Guide to annual reports
home.kpmgby the AASB for for-profit entities. It illustrates one possible format for financial statements for a fictitious multinational corporation involved in general business (Example Public Company Limited). This publication relates to both annual financial years ending 31 …
Intangible Assets - Australian Accounting Standards Board
www.aasb.gov.auCompiled Accounting Standard AASB 138 Intangible Assets This compiled Standard applies to annual reporting periods beginning on or after 1 July 2007. Early application is permitted. It incorporates relevant amendments made up to and including 30 April 2007. Prepared on 25 October 2007 by the staff of the Australian Accounting Standards Board.
Capital or Expense?
www.hpw.qld.gov.auThe Australian Accounting Standards Board’s Framework for the Preparation and ... Accounting Standard AASB 116: Property Plant and Equipment (Australian Accounting Standards Board) ... (Includes minor updates as at December 2017) …
Revenue - Australian Accounting Standards Board
www.aasb.gov.auCompiled Accounting Standard AASB 118 Revenue This compiled Standard applies to annual reporting periods beginning on or after 1 July 2007. Early application is permitted. It incorporates relevant amendments made up to and including 30 April 2007. Prepared on 11 July 2007 by the staff of the Australian Accounting Standards Board.
Accounting for the Goods and Services Tax (GST)
www.aasb.gov.auapplication is material in accordance with AASB 1031 Materiality. 17. When applicable, this Interpretation supersedes Abstract 31 Accounting for the Goods and Services Tax (GST), as issued in January 2000. 18. Abstract 31 remains applicable until superseded by this Interpretation. DISCUSSION 19.
Bitcoin/Cryptocurrency - IRS tax forms
www.irs.govCoin Offerings (Dec. 11, 2017) • FASB – June 8, 2017 letter from Digital Chamber of Commerce for guidance on digital currency recognition and how to measure • AASB (Australian Accounting Standards Board) “Digital Currency – A case for standard-setting activity,” December 2016 . 6. Non-Tax Issues
Annual report requirements for Queensland Government …
www.forgov.qld.gov.auAASB Australian Accounting Standards Board AAOs Administrative Arrangements Orders CEO Chief Executive Officer ... performance management standard. In considering a request for an exemption, the Treasurer must consult with the Premier and the Auditor-General
ISA 200, Overall Objective of the Independent Auditor, and ...
www.ifac.orgStandard on Auditing (ISA) 200 (Revised and Redrafted), “Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing,” ... jurisdictions, the I AASB is proposing revisions to extant …
Example not-for-profit financial statements
www.grantthornton.com.auJun 30, 2018 · effect during 2018/2019. The new financial instruments standard became effective on 1 January 2018, impacting for the first time full years ending 31 December 2018. Similarly, the new leases, revenue and income of not-for-profit requirements will kick in from 1 January 2019. In addition, the AASB has just introduced proposals to
Accounting for Service Concession Arrangements
www.pwc.com.auReporting Standard 5 Reporting the Substance of Transactions (FRS 5) and IAS 17/AASB 117 Leases (IAS 17). The basic principle of FRS 5 is that a party will record an asset on their balance sheet where that party has access to the benefits of the asset and exposure to the risks inherent in those benefits. Under
ABSA PRIVATE BANK HOME LOAN - BondPlus Online
www.bondplusonline.co.zaABSA PRIVATE BANK HOME LOAN Description of the product Absa Private Bank Home Loan is a unique home loan offer, with differentiated
ASHCRAFT’S SAAB V4 PARTS CATALOG 2012
markashcraft.com#4015 Saab 95/96 $159 (Chassis #1259 and later) Visible expansion tank gives quick visual inspection of coolant level. Kits include replacement valve, mounting brackets, hardware and fully . $ 259 . illustrated instructions. Heat Control Valve Conversion Kits
VEHICLE MAKE, VEHICLE MODEL
nhts.ornl.gov47 Saab 240 (SAA) 29-004 Saleen 250 24 Saturn 240 (STRN) FARS MAKE CODE MAKE MAKE/ MODEL TABLE PAGE # NCIC CODE* 98-807 Scania 270 (SCAN) 69-044 Simca 251 (SIM) 69-398 Singer 252 (SIN) 65 Smart 241 69-057 Spyker 252 61 Sterling 241 (STLG) 98-809 Sterling 270 (STLG) 29-001 Studabaker 250 (STU ) 29-398 Stutz 250 (STUZ) 48 Subaru 242 (SUBA)
TEORI ASAM – BASA - UNY
staff.uny.ac.iddibandingkan air. Maka rekasi tersebut belangsung ke arah pembentukan asam asetat (ke kiri) SECARA UMUM : REAKSI TRANSFER PROTON TERJADI DARI : ASAM - BASA YANG LEBIH KUAT → ASAM - BASA YANG LEBIH LEMAH Contoh soal: bila diketahui Ka HF = 6,6x 10-4 dan K a HCN = 6,17x 10-10, tentukan arah reaksi dari kalium sianida dengan asam florida 8
Excelsior Multi-Manager Moderately Aggressive Portfolio
www.liberty.co.zaTop equity holdings (%) as at 31/12/2021 Prosus N.V. 5.70 MTN Group Ltd 4.23 Anglo American plc 3.68 Naspers Ltd 3.10 Standard Bank Group Ltd 3.03 FirstRand Ltd 2.99 Absa Bank Ltd 2.49 Impala Platinum Holdings Ltd 2.39 British American Tobacco plc 2.26 Compagnie Financière Richemont SA 1.86
FIRST AND FINAL LIQUIDATION AND DISTRIBUTION …
www.fieldslaw.co.za13. absa bank mortgage bond over item 1 home loan account number 09 963 842 1 half-share of outstanding amount r200.000-00 14. wesbank motor vehicle finance over item 2 account w44828266 balance outstanding r 30.000-00
AC 150/5325-4B, Runway Length Requirements for Airport …
www.faa.govA3-2-1 SAAB 340 Airplane Characteristics 35 Appendices Appendix 1 Websites for Manufacturers of Airplanes Over 60,000 Pounds (27,200 Kg) 25 ... provide less than the recommended 95 percent wind coverage for the airplanes forecasted to …
THE IMPACT OF DISTANCE EDUCATION ON HIGHER …
files.eric.ed.govThis form of learning provided a democratizing effect on learning which did not correspond with the elitists’ belief that education was for the privileged. The main purpose for distance education was to help the disadvantaged (Saba, 2011). Universities, such as Columbia, began offerring radio courses in the 1920s-1930s and
Similar queries
AASB, AASB 117, Overview of AASB 1058 & AASB, AASB 16, AASB 112, Australian Accounting Standards, Compiled, Standard, Standard AASB, Australian Accounting Standards Board, Property, Plant and Equipment, Accounting, Compiled AASB 138, AASB 138, December 2017, Accounting Standard AASB, Compiled 2, Income Taxes, AASB 15 Revenue from Contracts with Customers, AASB 16 Leases, Leases, Revenue from Contracts with Customers, Related Party Disclosures, Australian Accounting, Revenue, Guidance, AASB 1031 Materiality, Bitcoin/Cryptocurrency, IRS tax forms, 2017, December, AASB Australian Accounting Standards Board, Example not-for-profit financial statements, Accounting for Service Concession Arrangements, Absa Private Bank Home Loan, SAAB, Saab 95, ASAM – BASA, Ke arah, ASAM - BASA, Arah, Excelsior Multi-Manager Moderately Aggressive, Equity, Absa, Absa bank, Home loan, Runway Length Requirements for Airport, Learning, Saba