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52 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
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AASB 3 - Business Combinations (Revised): Published 13 Aug 2008
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AASB 3 - Business Combinations: Published 13 Aug 2008
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AASB 5 - Non–current Assets Held for Sale and Discontinued Operations: Published 11 Aug 2008
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AASB 7 - Financial Instruments: Disclosure: Published 09 Aug 2008
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AASB 8 - Operating Segments: Published 08 Aug 2008
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AASB 101 - Presentation of Financial Statements (Revised): Published 31 Jul 2008
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AASB 101 - Presentation of Financial Statements: Published 29 Jul 2008
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AASB 102 - Inventories: Published 27 Jul 2008
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AASB 107 - Cash Flow Statements: Published 25 Jul 2008
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AASB 110 - Events after the Balance Sheet Date: Published 21 Jul 2008
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AASB 112 - Income Taxes: Published 17 Jul 2008
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AASB 116 - Property, Plant and Equipment: Published 13 Jul 2008
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AASB 117 - Leases: Published 11 Jul 2008
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AASB 118 - Revenue: Published 09 Jul 2008
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AASB 119 - Employee Benefits: Published 07 Jul 2008
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AASB 124 - Related Party Disclosures: Published 29 Jun 2008
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AASB 127 - Consolidated and Separate Financial Statements: Published 27 Jun 2008
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AASB 128 - Investments in Associates: Published 25 Jun 2008
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AASB 129 - Financial Reporting in Hyperinflationary Economies: Published 23 Jun 2008
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AASB 136 - Impairment of Assets: Published 11 Jun 2008
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AASB 137 - Provisions, Contingent Liabilities and Contingent Assets: Published 09 Jun 2008
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AASB 138 - Intangible Assets: Published 07 Jun 2008
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AASB 139 - Financial Instruments: Recognition and Measurement: Published 05 Jun 2008
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[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 19 Mar 2007
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AASB 4 - Insurance Contracts: Published 19 Mar 2007
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AASB 6 - Exploration for and Evaluation of Mineral Resources: Published 19 Mar 2007
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AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors: Published 25 Sep 2006
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AASB 111 – Construction Contracts: Published 25 Sep 2006
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AASB 112 - Income Taxes: Published 25 Sep 2006
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AASB 114 - Segment Reporting: Published 25 Sep 2006
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AASB 120 - Accounting for Government Grants and Disclosure of Government Assista: Published 25 Sep 2006
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AASB 121 - The Effects of Changes in Foreign Exchange Rates: Published 25 Sep 2006
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AASB 123 - Borrowing Costs: Published 25 Sep 2006
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AASB 130 - Disclosures in the Financial Statements of Banks and Similar Institut: Published 25 Sep 2006
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AASB 131 - Interests in Joint Ventures: Published 25 Sep 2006
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AASB 132 - Financial Instruments: Disclosure and Presentation: Published 25 Sep 2006
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AASB 133 - Earnings Per Share: Published 25 Sep 2006
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AASB 134 - Interim Financial Reporting: Published 25 Sep 2006
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AASB 140 - Investment Property: Published 25 Sep 2006
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AASB 141 - Agriculture: Published 25 Sep 2006
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AASB 1004 - Contributions: Published 09 Sep 2006
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AASB 1023 - General Insurance Contracts: Published 07 Sep 2006
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AASB 1031 - Materiality: Published 06 Sep 2006
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AASB 1038 - Life Insurance Contracts: Published 05 Sep 2006
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AASB 1039 - Concise Financial Reports: Published 04 Sep 2006
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AASB 1046 - Director and Exec. Disclosures by Disclosing Entities (withdrawn): Published 03 Sep 2006
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