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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 that may be of interest (please note that only members can view Charter articles):  
  • 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.
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  • Charter April 2005: "Fine-Tuning The Financial Reports", Stephanie Kemp CA 
     
    The Lord of the Rings isn’t the only significant trilogy – check out these three new standards that govern the presentation of financial reports post-2005.