Disclosing the Impacts of Adopting Australian …

Accounting Standard AASB 1047 April 2004 Disclosing the Impacts of Adopting Australian Equivalents to International Financial Reporting Standards

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Revenue from Contracts with Customers

AASB 15-compiled 5 COMPARISON Comparison with IFRS 15 AASB 15 Revenue from Contracts with Customers as amended incorporates IFRS 15 Revenue from Contracts …

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Conceptual Framework for Financial Reporting

The Chair Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA All submissions on possible, proposed or existing financial reporting requirements, or on the

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Revenue from Contracts with Customers

AASB 15 5 CONTENTS Australian Accounting Standard AASB 15 Revenue from Contracts with Customers is set out in paragraphs 1 – 129 and Appendices A – C.

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AASB IFRS Based Standard

aasb 9 3 contents contents preface comparison with ifrs 9 introduction to ifrs 9 (available on the aasb website) accounting standard aasb 9 financial instruments ...

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Property, Plant and Equipment

Compiled AASB Standard AASB 116 Property, Plant and Equipment This compiled Standard applies to annual periods beginning on or after 1 January 2018.

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Definition and Recognition of the Elements of …

Statement of Accounting Concepts SAC 4 (3/95) Definition and Recognition of the Elements of Financial Statements Prepared by the Public Sector Accounting Standards Board of the Australian Accounting Research Foundation and by the Australian Accounting Standards Board

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Director and Executive Disclosures by Disclosing …

AASB 1046 5 PREFACE PREFACE ACCOUNTING STANDARD AASB 1046 Director and Executive Disclosures by Disclosing Entities Reasons for Issuing AASB 1046

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Consultation Paper Conceptual Framework

ITC 39 5 EXECUTIVE SUMMARY Executive summary 1 The International Accounting Standards Board (IASB) issued a revised Conceptual Framework titled Conceptual Framework for Financial Reporting (referred to throughout this …

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AASB 1024

AASB 1024 1 This Accounting Standard may be cited as Accounting Standard AASB 1024: Consolidated Accounts. Accounting Standards and Commentary STANDARDS

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Recognition of Deferred Tax Assets for Unrealised Losses

contents from page amendments to ias 12 income taxes 4 approval by the board of recognition of deferred tax assets for unrealised losses (amendments to ias 12) issued in january 2016 8 amendments to the basis for conclusions on ias 12 income taxes 9 amendments to the illustrative examples on ias 12 income taxes 16 recognition of deferred tax assets for unrealised losses

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2019 HALF-YEAR RESULTS - lloydsbankinggroup.com

LLOYDS BANKING GROUP PLC 2019 HALF-YEAR RESULTS Page 1 of 113 RESULTS FOR THE HALF-YEAR The Group has continued to make strong strategic progress during the first half of 2019 and delivered a good financial

A C C O U N T I N G S U M M A R Y 2 0 1 7 - 04 IFRS 5 Non ...

Accounting summary 2017 - 04 2 Defined terms A discontinued operation is a component of an entity that either has been disposed of or is classified as held for sale and: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of