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51 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
Rejection Notices More >

AASB 3 - Business Combinations (Revised): Published 13 Aug 2008
Rejection Notices More >

AASB 3 - Business Combinations: Published 13 Aug 2008
Rejection Notices More >

AASB 5 - Non–current Assets Held for Sale and Discontinued Operations: Published 11 Aug 2008
Rejection Notices More >

AASB 6 - Exploration for and Evaluation of Mineral Resources: Published 10 Aug 2008
Rejection Notices More >

AASB 7 - Financial Instruments: Disclosure: Published 09 Aug 2008
Rejection Notices More >

AASB 8 - Operating Segments: Published 08 Aug 2008
Rejection Notices More >

AASB 101 - Presentation of Financial Statements (Revised): Published 31 Jul 2008
Rejection Notices More >

AASB 101 - Presentation of Financial Statements: Published 29 Jul 2008
Rejection Notices More >

AASB 102 - Inventories: Published 27 Jul 2008
Rejection Notices More >

AASB 107 - Cash Flow Statements: Published 25 Jul 2008
Rejection Notices More >

AASB 110 - Events after the Balance Sheet Date: Published 21 Jul 2008
Rejection Notices More >

AASB 111 - Construction Contracts: Published 19 Jul 2008
Rejection Notices More >

AASB 112 - Income Taxes: Published 17 Jul 2008
Rejection Notices More >

AASB 114 - Segment Reporting: Published 15 Jul 2008
Rejection Notices More >

AASB 116 - Property, Plant and Equipment: Published 13 Jul 2008
Rejection Notices More >

AASB 117 - Leases: Published 11 Jul 2008
Rejection Notices More >

AASB 118 - Revenue: Published 09 Jul 2008
Rejection Notices More >

AASB 119 - Employee Benefits: Published 07 Jul 2008
Rejection Notices More >

AASB 124 - Related Party Disclosures: Published 29 Jun 2008
Rejection Notices More >

AASB 127 - Consolidated and Separate Financial Statements: Published 27 Jun 2008
Rejection Notices More >

AASB 128 - Investments in Associates: Published 25 Jun 2008
Rejection Notices More >

AASB 129 - Financial Reporting in Hyperinflationary Economies: Published 23 Jun 2008
Rejection Notices More >

AASB 136 - Impairment of Assets: Published 11 Jun 2008
Rejection Notices More >

AASB 137 - Provisions, Contingent Liabilities and Contingent Assets: Published 09 Jun 2008
Rejection Notices More >

AASB 138 - Intangible Assets: Published 07 Jun 2008
Rejection Notices More >

AASB 139 - Financial Instruments: Recognition and Measurement: Published 05 Jun 2008
Rejection Notices 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 >

Interpretation 12 - Service Concession Arrangements: Published 02 May 2008
Interpretations and guidance More >

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

AASB 4 - Insurance Contracts: Published 25 Sep 2006
Interpretations and guidance More >

AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors: Published 25 Sep 2006
Interpretations and guidance - not available More >

AASB 112 - Income Taxes: Published 25 Sep 2006
Interpretations and guidance More >

AASB 120 - Accounting for Government Grants and Disclosure of Government Assist: Published 25 Sep 2006
Interpretations and guidance More >

AASB 121 - The Effects of Changes in Foreign Exchange Rates: Published 25 Sep 2006
Interpretations and guidance More >

AASB 123 - Borrowing Costs: Published 25 Sep 2006
Interpretations and guidance More >

AASB 130 - Disclosures in the Financial Statements of Banks and Similar Financia: Published 25 Sep 2006
Interpretations and guidance - not available More >

AASB 132 - Financial Instruments: Disclosure and Presentation: Published 25 Sep 2006
Interpretations and guidance More >

AASB 133 - Earnings Per Share: Published 25 Sep 2006
Interpretations and guidance - not available More >

AASB 134 - Interim Financial Reporting: Published 25 Sep 2006
Interpretations and guidance More >

AASB 140 - Investment Property: Published 25 Sep 2006
Interpretations and guidance - not available More >

AASB 141 - Agriculture: Published 25 Sep 2006
Interpretations and guidance - not available More >

AASB 1004 - Contributions: Published 25 Sep 2006
Interpretations and guidance - not available More >

AASB 1023 - General Insurance Contracts: Published 25 Sep 2006
Interpretations and guidance - not available More >

AASB 1031 - Materiality: Published 25 Sep 2006
Interpretations and guidance - not available More >

AASB 1038 - Life Insurance Contracts: Published 25 Sep 2006
Interpretations and guidance - not available More >

AASB 1046 - Director and Executive Remuneration Disclosures (Withdrawn): Published 25 Sep 2006
Interpretations and guidance - not available More >

AASB 1048 - Interpretation and Application of Standards: Published 25 Sep 2006
Interpretations and guidance - not available More >

Technical

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