Property, Plant and Equipment
Objective 1 The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity’s investment …
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Disclosing the Impacts of Adopting Australian …
www.aasb.gov.auAccounting Standard AASB 1047 April 2004 Disclosing the Impacts of Adopting Australian Equivalents to International Financial Reporting Standards
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Property, Plant and Equipment
www.aasb.gov.auCompiled AASB Standard AASB 116 Property, Plant and Equipment This compiled Standard applies to annual periods beginning on or after 1 January 2018.
Definition and Recognition of the Elements of …
www.aasb.gov.auStatement 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
Director and Executive Disclosures by Disclosing …
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www.aasb.gov.auAASB 116-compiled 7 STANDARD benefits of any particular existing item of property, plant and equipment, may be necessary for an entity to obtain the future economic benefits from its other assets.
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