Aasb 16
Found 6 free book(s)
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
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
Property, Plant and Equipment
www.aasb.gov.auDELETED IAS 16 TEXT . AVAILABLE ON THE AASB WEBSITE . Basis for Conclusions on IAS 16 . Australian 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.
Accounting for Goodwill
www.aasb.gov.auAASB 1013 6 ¶1.1 ACCOUNTING STANDARD AASB 1013 "ACCOUNTING FOR GOODWILL" 1 Application 1.1 Subject to paragraph 1.2, this Standard applies to each entity which is required to prepare financial statements in accordance with Part 3.6 of the Corporations Law and which:
Accounting for Income Tax (Tax-effect Accounting)
www.aasb.gov.au16 The estimated amounts of this liability and this asset are determined by calculating the difference between income tax. STANDARDS and. and. COMMENTARY. STANDARDS. AASB ...
Definition of the Reporting Entity
www.aasb.gov.au16 The disclosure of the resources that an entity has the capacity to deploy, and the results of their deployment, will assist users to determine the performance and financial position of the entity. Such information will assist users in making resource allocation decisions and is necessary for the evaluation of past decisions. For these