Search results with tag "Australian accounting standards board"
Revenue - Australian Accounting Standards Board
www.aasb.gov.auAustralian Accounting Standards Board (AASB). This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 118 (July 2004) as amended by other Accounting Standards, which are listed in the Table below. Table of Standards Standard Date made Application date (annual reporting periods
Income Taxes - Australian Accounting Standards Board
www.aasb.gov.auThe Australian Accounting Standards Board made Accounting Standard AASB 112 Income Taxes under section 334 of the Corporations Act 2001 on 7 August 2015. ... AASB 1058 Income of Not-for-Profit Entities and AASB 15 Revenue from Contracts with Customers address the accounting for government grants.
Leases - Australian Accounting Standards Board (AASB)
www.aasb.gov.auAustralian Accounting Standard AASB 117 Leases is set out in paragraphs 1 – Aus70.2 and Appendix A. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. AASB 117 is to be read in the context of other Australian Accounting Standards, including AASB 1048 Interpretation of Standards, which identifies
Employee Benefits - Australian Accounting Standards Board
www.aasb.gov.auAASB 119-compiled 6 STANDARD Accounting Standard AASB 119 The Australian Accounting Standards Board made Accounting Standard AASB 119 Employee Benefits under section 334 of the Corporations Act 2001 on 7 August 2015. This compiled version of AASB 119 applies to annual periods beginning on or after 1 January 2020 but before
Borrowing Costs - Australian Accounting Standards Board
www.aasb.gov.auThe Australian Accounting Standards Board makes Accounting Standard AASB 123 Borrowing Costs under section 334 of the Corporations Act 2001. Kris Peach Dated 7 August 2015 Chair – AASB Accounting Standard AASB 123 Borrowing Costs Core principle 1 Borrowing costs that are directly attributable to the acquisition, construction or production of ...
Capital or Expense?
www.hpw.qld.gov.auThe Australian Accounting Standards Board’s Framework for the Preparation and ... Accounting Standard AASB 116: Property Plant and Equipment (Australian Accounting Standards Board) ... (Includes minor updates as at December 2017) …
AASB IFRS Based Standard - Australian Accounting …
www.aasb.gov.auAASB 119 6 PREFACE PREFACE . Introduction . The Australian Accounting Standards Board (AASB) makes Australian Accounting Standards, including Interpretations, to be applied by:
Statement of Cash Flows - Australian Accounting Standards ...
www.aasb.gov.auAASB 107-compiled 5 STANDARD Accounting Standard AASB 107 The Australian Accounting Standards Board made Accounting Standard AASB 107 Statement of Cash Flows under section 334 of the Corporations Act 2001 on 7 August 2015. This compiled version of AASB 107 applies to annual periods beginning on or after 1 January 2017 but before 1 January 2019.
Intangible Assets - Australian Accounting Standards Board
www.aasb.gov.auCompiled Accounting Standard AASB 138 Intangible Assets This compiled Standard applies to annual reporting periods beginning on or after 1 July 2007. Early application is permitted. It incorporates relevant amendments made up to and including 30 April 2007. Prepared on 25 October 2007 by the staff of the Australian Accounting Standards Board.
Financial Instruments - Australian Accounting Standards …
www.aasb.gov.auAASB 9-compiled 6 STANDARD Accounting Standard AASB 9 The Australian Accounting Standards Board made Accounting Standard AASB 9 Financial Instruments under section 334 of the Corporations Act 2001 on 17 December 2014. This compiled version of AASB 9 applies to annual periods beginning on or after 1 January 2019 but before 1 January 2021.
Investments in Associates and Joint Ventures
www.aasb.gov.auAASB 128-compiled 2 COPYRIGHT Obtaining copies of Accounting Standards Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: www.aasb.gov.au. Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637
Fair Value Measurement - Australian Accounting Standards …
www.aasb.gov.auThe Australian Accounting Standards Board makes Accounting Standard AASB 13 Fair Value Measurement under ... leasing transactions within the scope of AASB 117 Leases; ... 16 A fair value measurement assumes that the transaction to sell the asset or transfer the liability takes
Provisions, Contingent Liabilities and Contingent Assets
www.aasb.gov.au2014 by the staff of the Australian Accounting Standards Board (AASB). This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 137 (July 2004) as amended by other Accounting Standards, which are listed in the Table below. Table of Standards Standard Date made Application date
Leases - Australian Accounting Standards Board …
www.aasb.gov.auAASB 16 7 COMPARISON Comparison with IFRS 16 AASB 16 Leases incorporates IFRS 16 Leases issued by the International Accounting Standards Board (IASB). Australian-specific paragraphs (which are not included in IFRS 16…
AASB standard template - Australian Accounting …
www.aasb.gov.auDiscussion Paper Initial Accounting for Internally Generated Intangible Assets Authored by: The Office of the Australian Accounting Standards Board
Policies & Procedures Legislative, statutory and industry ...
bookkeepershub.com.au1. Australian Accounting Standards Board The AASB is an Australian Government agency under the Australian Securities and Investments Commission Act 2001. Under that Act, the statutory functions of the AASB are: to develop a conceptual framework for the purpose of evaluating proposed standards;
Impairment of Assets - Australian Accounting Standards …
www.aasb.gov.auCompiled AASB Standard AASB 136 Impairment of Assets This compiled Standard applies to annual reporting periods beginning on or after 1 January 2010. Early application is permitted. It incorporates relevant amendments made up to and including 25 June 2009. Prepared on 1 December 2009 by the staff of the Australian Accounting Standards Board.
Intangible Assets - aasb.gov.au
www.aasb.gov.auAASB 138-compiled 6 STANDARD Accounting Standard AASB 138 The Australian Accounting Standards Board made Accounting Standard AASB 138 Intangible Assets under section 334 of the Corporations Act 2001 on 14 August 2015. This compiled version of AASB 138 applies to annual periods beginning on or after 1 July 2021 but before 1 January 2023.
Property, Plant and Equipment
www.aasb.gov.auAccounting Standard AASB 116 The Australian Accounting Standards Board made Accounting Standard AASB 116 Property, Plant and Equipment under section 334 of the Corporations Act 2001 on 7 August 2015. This compiled version of AASB 116 applies to annual periods beginning on or after 1 January 2019 but before 1 January 2021.
Income of Not-for-Profit Entities
www.aasb.gov.auThe Australian Accounting Standards Board makes Accounting Standard AASB 1058 Income of Not-for-Profit Entities ... AASB 16 Leases; (c) AASB 116 Property, Plant and Equipment; ... 11 Appendix F Australian Implementation Guidance for Not-for-Profit Entities of AASB 15 provides guidance
Consolidated Financial Statements
www.aasb.gov.auThe Australian Accounting Standards Board made Accounting Standard AASB 10 Consolidated Financial Statements under section 334 of the Corporations Act 2001 on 24 July 2015. This compiled version of AASB 10 applies to annual periods beginning on or after 1 …
IFRS APPLICATION AROUND THE WORLD …
www.ifrs.orgThe Board is the standard-setting body of the IFRS ... by the IFRS Foundation based on information ... Australian Accounting Standards Board ...
ITC 12: Proposed Revised Differential Reporting …
www.governanceinstitute.com.auAustralian Accounting Standards Board PO Box 204 ... AUSTRALIA By email: standard@aasb.com.au ... Australian equivalent to the IFRS for SMEs, based …
Bitcoin/Cryptocurrency - IRS tax forms
www.irs.govCoin Offerings (Dec. 11, 2017) • FASB – June 8, 2017 letter from Digital Chamber of Commerce for guidance on digital currency recognition and how to measure • AASB (Australian Accounting Standards Board) “Digital Currency – A case for standard-setting activity,” December 2016 . 6. Non-Tax Issues
Leases - Australian Accounting Standards Board
www.aasb.gov.auEarlier application is permitted for entities that apply AASB 15 Revenue from Contracts with Customers at or before the date of initial application of this Standard. Why we have issued this Standard Leasing is an important activity for many entities. It is a means of gaining access to assets, of obtaining finance and
AASB 15 Revenue from contract with customers - …
www2.deloitte.comAustralian Accounting Standards Board (‘AASB’) in December 2014 based on IFRS ... the standard are rules based and
AASB 2 Impact on ANZ Reward
www.anz.comShare Based Payments. ... • IFRS 2 Share-based Payment was ... adopted by the Australian Accounting Standards Board as AASB 2 • AASB2 determines how share-based ...
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;
Australian Accounting Standards Board Proposed …
www.aasb.gov.auAustralian Accounting Standards Board Proposed Agenda Rejection Statement Recognition of Franked Dividend Revenue (November 2007) The Issue Australian Accounting Standards do not presently specify whether an entity should recognise
AUSTRALIAN ACCOUNTING STANDARDS BOARD …
www.iasplus.comAustralian Accounting Standards Board ... The standard is based on the ... Copies of IFRS 1 First-time Adoption of International Financial Reporting Standards
Australian Accounting Standards Board - …
static.treasury.gov.auSTATEMENT OF INTENT – THE AUSTRALIAN ACCOUNTING STANDARDS BOARD ... standard that incorporates an IFRS, the AASB will continue to ... of authority based …
Accounting for Employee Entitlements
www.aasb.gov.auThe Public Sector Accounting Standards Board (PSASB) and the Australian Accounting Standards Board (AASB) are continuing their consideration of the issues relating to the recognition and measurement of an employer's superannuation obligations. Many responses to Exposure Draft ED 53
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