Transcription of Statement of Financial Position - aasb.gov.au
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Statement of Financial Position - aasb.gov.au
Accounting Standard AASB 1040. October 1999. Statement of Financial Position Issued by the Australian Accounting Standards Board Obtaining a Copy of this Accounting Standard Copies of this Standard are available for purchase from the Australian Accounting Standards Board by contacting: The Customer Service Officer Australian Accounting Research Foundation 211 Hawthorn Road Caulfield Victoria 3162. AUSTRALIA. Phone: (03) 9524 3637. Fax: (03) 9524 3687. E-mail: Web site: Other enquiries: Phone: (03) 9524 3600. Fax: (03) 9523 5499. E-mail: COPYRIGHT. 1999 Australian Accounting Standards Board. The copying of this Standard is only permitted in certain circumstances.
of the statement of financial position. The current/non-current presentation of assets and liabilities is required unless the liquidity presentation provides more relevant and reliable information about the entity’ s financial performance, financial position, and financing
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