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44 Technicals

Technical

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 2 - Share-based Payment: Published 14 Aug 2008
AASB 2 compared to IFRS 2 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 5 - Non–current Assets Held for Sale and Discontinued Operations: Published 11 Aug 2008
AASB 5 compared to IFRS 5 More >

AASB 6 - Exploration for and Evaluation of Mineral Resources: Published 10 Aug 2008
AASB 6 compared to IFRS 6 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 (Revised): Published 31 Jul 2008
AASB 101 (Revised) compared to IAS 1 (Revised) More >

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

AASB 102 - Inventories: Published 27 Jul 2008
AASB 102 compared to IAS 2 More >

AASB 107 - Cash Flow Statements: Published 25 Jul 2008
AASB 107 compared to IAS 7 More >

AASB 110 - Events after the Balance Sheet Date: Published 21 Jul 2008
AASB 110 compared to IAS 10 More >

AASB 111 - Construction Contracts: Published 19 Jul 2008
AASB 111 compared to IAS 11 More >

AASB 112 - Income Taxes: Published 17 Jul 2008
AASB 112 compared to IAS 12 More >

AASB 114 - Segment Reporting: Published 15 Jul 2008
AASB 114 compared to IAS 14 More >

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

AASB 117 - Leases: Published 11 Jul 2008
AASB 117 compared to IAS 17 More >

AASB 118 - Revenue: Published 09 Jul 2008
AASB 118 compared to IAS 18 More >

AASB 119 - Employee Benefits: Published 07 Jul 2008
AASB 119 compared to IAS 19 More >

AASB 120 - Accounting for Government Grants and Disclosure of Government Assista: Published 05 Jul 2008
AASB 120 compared to IAS 20 More >

AASB 121 - The Effects of Changes in Foreign Exchange Rates: Published 03 Jul 2008
AASB 121 compared to IAS 21 More >

AASB 123 - Borrowing Costs: Published 01 Jul 2008
AASB 123 compared to IAS 23 More >

AASB 124 - Related Party Disclosures: Published 29 Jun 2008
AASB 124 compared to IAS 24 More >

AASB 127 - Consolidated and Separate Financial Statements: Published 27 Jun 2008
AASB 127 compared to IAS 27 More >

AASB 128 - Investments in Associates: Published 25 Jun 2008
AASB 128 compared to IAS 28 More >

AASB 129 - Financial Reporting in Hyperinflationary Economies: Published 23 Jun 2008
AASB 129 compared to IAS 29 More >

AASB 131 - Interests in Joint Ventures: Published 19 Jun 2008
AASB 131 compared to IAS 31 More >

AASB 132 - Financial Instruments: Disclosure and Presentation: Published 17 Jun 2008
AASB 132 compared to IAS 32 More >

AASB 133 - Earnings Per Share: Published 15 Jun 2008
AASB 133 compared to IAS 33 More >

AASB 134 - Interim Financial Reporting: Published 13 Jun 2008
AASB 134 compared to IAS 34 More >

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

AASB 137 - Provisions, Contingent Liabilities and Contingent Assets: Published 09 Jun 2008
AASB 137 compared to IAS 37 More >

AASB 138 - Intangible Assets: Published 07 Jun 2008
AASB 138 compared to IAS 38 More >

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

AASB 140 - Investment Property: Published 03 Jun 2008
AASB 140 compared to IAS 40 More >

AASB 141 - Agriculture: Published 01 Jun 2008
AASB 141 compared to IAS 41 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 4 - Insurance Contracts: Published 25 Sep 2006
Comparison between AASB 4 and IFRS 4 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 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 136 - Impairment of Assets: Published 25 Sep 2006
Comparison between AASB 136 and IAS 36 and Differences between AASB 136 and AASB 1010 More >