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AASB 101 - Presentation of Financial Statements
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Summary 
Developments, Key Differences & History 
Compared to IFRS 
Interpretations 
Rejection Notices 
Questions & Answers 
Articles 
AASB website 

 
The following is a list of articles regarding AASB 101 (Revised) that may be of interest (please note that only members can view Charter articles):
  • Business Forum May 2009: "Current and Future Changes to AASB 101 - Presentation of Financial Statements", Ben Doctor CA 
     
    A paper presented in three separate sections: 
    1. AASB 101 Presentation of Financial Statements (Revised) 
    2. Hot issues in applying AASB 101 Presentation of Financial Statements 
    3. IASB DP Preliminary Views on Financial Statement Presentation.
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  • Charter March 2009: "Presenting financial statements", Anne Lockwood CA and Parveen Dhaliwal CA  
     
    As part of Phase B of the Presentation of Financial Statements Project, the International Accounting Standards Board and the US Financial Accounting Standards Board have published a joint discussion paper on financial statement presentation.
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  • Charter May 2008: "Are standards going retro?", Kim Heng CA 
     
    The revised AASB 101 may make you think standards are going retro but there are more forward-thinking changes on the horizon.