Standard Aasb 16 Leases
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Guidance for AASB 16 Leases - NSW Treasury
www.treasury.nsw.gov.auGuidance for AASB 16 Leases 2 1. Overview 1.1 Objective The new accounting standard AASB 16 Leases (AASB 16) is effective for NSW public sector agencies from FY19-20, and replaces the current standard AASB 117 Leases. The objective of AASB 16 is to improve transparency on financial leverage and capital employed by
Leases - Australian Accounting Standards Board (AASB)
www.aasb.gov.auAustralian Accounting Standard AASB 16 Leases is set out in paragraphs 1 – Aus103.1 and Appendices A – D. 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 16 is to be read in the context of other Australian
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;
Income of Not-for-Profit Entities
www.aasb.gov.auStandard. Examples include: (a) AASB 9 Financial Instruments (eg cash received); (b) AASB 16 Leases; (c) AASB 116 Property, Plant and Equipment; and (d) AASB 138 Intangible Assets. Recognition and measurement of income and related amounts (paragraphs B12–B31)
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).
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.
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.
GUIDANCE NOTE ON AUDIT OF PROPERTY, PLANT & …
www.in.kpmg.comControl issued by the AASB under the authority of the Council. Guidance Notes are also issued to provide guidance on other generic or industry specific audit issues, not necessarily arising out of a Standard. Professional accountants should be aware of and …
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 …