Search results with tag "Accounting standard aasb"
Capital or Expense?
www.hpw.qld.gov.auAccounting Standard AASB 116: Property Plant and Equipment (Australian Accounting Standards Board) Framework for the Preparation and Presentation of Financial Statements (Australian Accounting Standards Board) Maintenance Management Framework (Department of Housing and Public Works)
Property, Plant and Equipment
www.aasb.gov.auAustralian 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. AASB 116 is to be read in the context of other Australian Accounting Standards, including AASB 1048
Related Party Disclosures
www.aasb.gov.auAustralian Accounting Standard AASB 124 Related Party Disclosures is set out in paragraphs 1 – Aus29.2 and Appendices A – B and the Australian Implementation Guidance. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. AASB 124 is to be read in the context of other Australian Accounting
AASB IFRS Based Standard
www.aasb.gov.auAASB 9 3 CONTENTS CONTENTS PREFACE COMPARISON WITH IFRS 9 INTRODUCTION TO IFRS 9 (available on the AASB website) ACCOUNTING STANDARD AASB 9 FINANCIAL INSTRUMENTS Paragraphs Chapter 1 Objective and application 1.1 – Aus1.5