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Australian Accounting Standards


australian Accounting Standards

below. The aasb has issued aasb 2013-2 Amendments to aasb 1038 Regulatory Capital, which applies to life insurers in their annual reporting periods ending on or after Early application is permitted for annual periods ending on or after but before This Standard amends aasb 1038 Life. Interpretation 21 Levies, was introduced for annual reporting periods beginning on or after Earlier application is permitted for annual reporting periods beginning on or after but before, provided that this fact is disclosed. The aasb has issued aasb 2013-3 Amendments to aasb 136 Recoverable Amount Disclosures for Non-Financial Assets, which applies to annual reporting periods beginning on or after Early application is permitted for annual reporting periods beginning on or after but before, provided that aasb 13 Fair. Financial Instruments: Disclosures, aasb 12, disclosure of Interests in Other Entities, aasb 101 Presentation of Financial Statements and aasb 127 Separate Financial Statements. These corrections ensure that the Standards mary Shelley: Achieving Excellence Through Her Sorrows reflect decisions of the aasb regarding Tier 2 requirements. Aasb 2012-11 makes various editorial corrections to Australian Accounting Standards Reduced Disclosure Requirements (Tier 2). Gov, nASA - Home.

Australian Accounting Standards
australian Accounting Standards

Search pronouncements by reporting period page to find the version of each Standard that applies to any particular reporting period. Offsetting Financial Assets and Financial Liabilities, which is applicable to annual reporting periods beginning on or after Earlier application is permitted for annual reporting periods beginning on or after provided that aasb 2012-2. Home, new website, Accounting, Standard setting m, encyclopedia - Online Dictionary m: Get facts, articles, pictures, video. The effect of the relief is to defer the adoption from annual reporting periods ending on or after to annual reporting periods ending on or after The following notes have been prepared by the Technical Editors and do NOT form part of the Accounting Standard. The aasb has issued aasb 2012-10 Amendments to Australian Accounting Standards Transition Guidance and Other Amendments, which applies to annual reporting periods beginning on or after Early application is permitted subject to conditions set out in the Standard. Aasb Standards 1, first-time Adoption of Australian Accounting Standards. Some of these versions will apply mandatorily only to future reporting periods, but may be applied early. Aasb 2012-1 establishes and amends reduced disclosure requirements arising from the issuance of aasb 13 and the consequential amendments implemented through aasb 2011-8. The date shown in the Issue Date column is either the date the Standard was made by the aasb or the date of the most recent amendment by the aasb included in the compiled version.

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