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43 Technicals

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This section of the website is currently being updated: Published 21 Aug 2008
Please note that the list of standards below is not in numerical order. It is in a modified order with most recently amended standards at the top More >

AASB 3 - Business Combinations (Revised): Published 13 Aug 2008
Comparison between AASB 3 (Revised) and IFRS 3 (Revised) More >

AASB 3 - Business Combinations: Published 13 Aug 2008
Comparison between AASB 3 and IFRS 3 More >

AASB 7 - Financial Instruments: Disclosure: Published 09 Aug 2008
AASB 7 compared to IFRS 7 More >

AASB 8 - Operating Segments: Published 08 Aug 2008
AASB 8 compared to IFRS 8 More >

AASB 101 - Presentation of Financial Statements: Published 29 Jul 2008
AASB 101 compared to IAS 1 More >

AASB 116 - Property, Plant and Equipment: Published 13 Jul 2008
AASB 116 compared to IAS 16 More >

AASB 136 - Impairment of Assets: Published 11 Jun 2008
AASB 136 compared to IAS 36 More >

AASB 139 - Financial Instruments: Recognition and Measurement: Published 05 Jun 2008
AASB 139 compared to IAS 39 More >

[ABOVE] standards information has been updated: Published 30 May 2008
The standards information listed above is up to date as at August 2008 More >

[BELOW] standards information is being updated: Published 30 May 2008
The standards information listed below are in the process of being updated and collated More >

AASB 1 - First-time Adoption of Australian Equivalents to International Financia: Published 25 Sep 2006
Comparison between AASB 1 and IFRS 1 More >

AASB 2 - Share-based Payment: Published 25 Sep 2006
Comparison between AASB 2 and IFRS 2 More >

AASB 4 - Insurance Contracts: Published 25 Sep 2006
Comparison between AASB 4 and IFRS 4 More >

AASB 5 - Non–current Assets Held for Sale and Discontinued Operations: Published 25 Sep 2006
Comparison between AASB 5 and IFRS 5 More >

AASB 6 - Exploration for and Evaluation of Mineral Resources: Published 25 Sep 2006
Comparison between AASB 6 and IFRS 6 More >

AASB 102 - Inventories: Published 25 Sep 2006
Comparison between AASB 102 and IAS 2 and Differences between AASB 102 and AASB 1019 More >

AASB 107 - Cash Flow Statements: Published 25 Sep 2006
Comparison between AASB 107 and IAS 7 and Differences between AASB 107 and AASB 1026 More >

AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors: Published 25 Sep 2006
Comparison between AASB 108 and IAS 8 and Differences between AASB 108 and AASB 1001 More >

AASB 110 - Events after the Balance Sheet Date: Published 25 Sep 2006
Comparison between AASB 110 and IAS 10 and Differences between AASB 110 and AASB 1002 More >

AASB 111 – Construction Contracts: Published 25 Sep 2006
Comparison between AASB 111 and IAS 11 and Differences between AASB 111 and AASB 1009 More >

AASB 112 - Income Taxes: Published 25 Sep 2006
Comparison between AASB 112 and IAS 12 and Differences between AASB 112 and AASB 1020 More >

AASB 114 - Segment Reporting: Published 25 Sep 2006
Comparison between AASB 114 and IAS 14 and Differences between AASB 114 and AASB 1005 More >

AASB 117 - Leases: Published 25 Sep 2006
Comparison between AASB 117 and IAS 17 and Differences between AASB 117 and AASB 1008 More >

AASB 118 - Revenue: Published 25 Sep 2006
Comparison between AASB 118 and IAS 18 and Differences between AASB 118 and AASB 1004 More >

AASB 119 - Employee Benefits: Published 25 Sep 2006
Comparison between AASB 119 and IAS 19 and Differences between AASB 119 and AASB 1028 More >

AASB 120 - Accounting for Government Grants and Disclosure of Government Assista: Published 25 Sep 2006
Comparison between AASB 120 and IAS 20 and Differences between AASB 120 and AASB 1004 More >

AASB 121 - The Effects of Changes in Foreign Exchange Rates: Published 25 Sep 2006
Comparison between AASB 121 and IAS 21 and Differences between AASB 121 and AASB 1012 More >

AASB 123 - Borrowing Costs: Published 25 Sep 2006
Comparison between AASB 123 and IAS 23 and Differences between AASB 123 and AASB 1036 More >

AASB 124 - Related Party Disclosures: Published 25 Sep 2006
Comparison between AASB 124 and IAS 24 and Differences between AASB 124 and AASB 1017 More >

AASB 127 - Consolidated and Separate Financial Statements: Published 25 Sep 2006
Comparison between AASB 127 and IAS 27 and Differences between AASB 127 and AASB 1024 More >

AASB 128 - Investments in Associates: Published 25 Sep 2006
Comparison between AASB 128 and IAS 28 and Differences between AASB 128 and AASB 1016 More >

AASB 129 - Financial Reporting in Hyperinflationary Economies: Published 25 Sep 2006
Comparison between AASB 129 and IAS 29 More >

AASB 130 - Disclosures in the Financial Statements of Banks and Similar Institu: Published 25 Sep 2006
Comparison between AASB 130 and IAS 23 and Differences between AASB 130 and AASB 1032 More >

AASB 131 - Interests in Joint Ventures: Published 25 Sep 2006
Comparison between AASB 131 and IAS 31 and Differences between AASB 131 and AASB 1006 More >

AASB 132 - Financial Instruments: Disclosure and Presentation: Published 25 Sep 2006
Comparison between AASB 132 and IAS 32 and Differences between AASB 132 and AASB 1033 More >

AASB 133 - Earnings Per Share: Published 25 Sep 2006
Comparison between AASB 133 and IAS 33 and Differences between AASB 133 and AASB 1027 More >

AASB 134 - Interim Financial Reporting: Published 25 Sep 2006
Comparison between AASB 134 and IAS 34 and Differences between AASB 134 and AASB 1029 More >

AASB 136 - Impairment of Assets: Published 25 Sep 2006
Comparison between AASB 136 and IAS 36 and Differences between AASB 136 and AASB 1010 More >

AASB 137 - Provisions, Contingent Liabilities and Contingent Assets: Published 25 Sep 2006
Comparisons between IAS 137 and IAS 37 and Differences Between AASB 137 and AASB 1044 More >

AASB 138 - Intangible Assets: Published 25 Sep 2006
Comparison between AASB 138 and IAS 38 More >

AASB 140 - Investment Property: Published 25 Sep 2006
Comparisons between AASB 140 and IAS 40 More >

AASB 141 - Agriculture: Published 25 Sep 2006
Comparison between AASB 141 and IAS 41 and Differences between AASB 141 and AASB 1037 More >