Pronouncement Quick Search Results
This search provides a list of the latest (by issue date) principal or compiled version of each Standard, Interpretation and Framework Document if it matches the keywords searched. It does not provide an earlier version, even if it matches the keywords, or archived pronouncements.
Search results are ranked based on the search term or phrase appearing in document titles and then by frequency of occurrence of the search term or phrase in the pronouncements.
Clicking on a detailed-view button [+] gives links to any subsequent Amending Standards and Errata and any supporting information, such as Explanatory Statements and IASB Bases for Conclusions.
Mandatory application dates are shown for the listed pronouncements and related Amending Standards and Errata. Please note that the listed pronouncements may or may not be relevant to your particular reporting period. Other principal or compiled versions and Amending Standards and Errata may be relevant to your particular reporting period. Early application of pronouncements is not addressed in any search results. more...
You searched: Latest Pronouncements
With the keywords: tax
Standard - AASB 112 Income Taxes - December 2009 (Compilation)
... - Aus1.7 Scope 1 - 4 Definitions 5 - 6 Tax Base 7 - 11 Recognition of Current Tax Liabilities and...
Download PDF - 255K
Applies to reporting periods beginning on or after 01 Jan 2011
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Interpretation - Interpretation 1052 Tax Consolidation Accounting - December 2009 (Compilation)
Compiled Interpretation Interpretation 1052 Tax Consolidation Accounting This compiled UIG Interpretation applies to annual reporting...
Download PDF - 150K
Applies to reporting periods beginning on or after 01 Jan 2011
This Interpretation has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Interpretation - Interpretation 1003 Australian Petroleum Resource Rent Tax - November 2007 (Principal)
... Interpretation 1003 Standards Board November 2007 Australian Petroleum Resource Rent Tax Obtaining a Copy of this Interpretation This Interpretation is available...
Download PDF - 63K
Applies to reporting periods ending on or after 30 Jun 2008
Interpretation - Interpretation 1031 Accounting for the Goods and Services Tax (GST) - December 2007 (Compilation)
Compiled Interpretation Interpretation 1031 Accounting for the Goods and Services Tax (GST) This compiled UIG Interpretation applies to annual reporting periods...
Download PDF - 55K
Applies to reporting periods beginning on or after 01 Jan 2009
Interpretation - Interpretation 1039 Substantive Enactment of Major Tax Bills in Australia - December 2009 (Compilation)
Compiled Interpretation Interpretation 1039 Substantive Enactment of Major Tax Bills in Australia This compiled UIG Interpretation applies to annual...
Download PDF - 53K
Applies to reporting periods beginning on or after 01 Jan 2011
Interpretation - Interpretation 125 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders - June 2009 (Compilation)
Compiled Interpretation Interpretation 125 Income Taxes - Changes in the Tax Status of an Entity or its Shareholders This compiled UIG...
Download PDF - 49K
Applies to reporting periods beginning on or after 01 Jan 2009 that end on or after 30 Jun 2009
Interpretation - Interpretation 121 Income Taxes – Recovery of Revalued Non-Depreciable Assets - September 2007 (Compilation)
... AASB 112 Income Taxes, paragraph 51, the measurement of deferred tax liabilities and assets should reflect the tax consequences that would...
Download PDF - 48K
Applies to reporting periods beginning on or after 01 Jan 2009
Interpretation - Interpretation 7 Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies - October 2009 (Compilation)
... Standard? (b) how should an entity account for opening deferred tax items in its restated financial statements? Consensus 3 In the...
Download PDF - 103K
Applies to reporting periods beginning on or after 01 Jan 2009 that end on or after 30 Jun 2009
Standard - AASB 1004 Contributions - December 2007 (Principal)
... the GGS’s or whole of government’s right to collect the tax occurs and can be measured reliably. In some cases an...
Download PDF - 177K
Applies to reporting periods beginning on or after 01 Jul 2008
Standard - AASB 134 Interim Financial Reporting - June 2009 (Compilation)
... profit or loss to the entity’s profit or loss before tax expense (tax income) and discontinued operations. However, if an entity...
Download PDF - 139K
Applies to reporting periods beginning on or after 01 Jul 2009
This Standard has been amended by:
Amending pronouncement
AASB 2010-4 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 1, AASB 7, AASB 101 & AASB 134 and Interpretation 13] - 23 Jun 2010
Download PDF - 165K
Applies to reporting periods beginning on or after 01 Jan 2011
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Standard - AASB 134 Interim Financial Reporting - June 2009 (Compilation)
... profit or loss to the entity’s profit or loss before tax expense (tax income) and discontinued operations. However, if an entity...
Download PDF - 139K
Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2009 that end on or after 30 Jun 2009
This Standard has been amended by:
Amending pronouncement
AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 [AASBs 1, 2, 4, 5, 7, 101, 107, 112, 114, 116, 121, 128, 131, 132, 133, 134, 136, 137, 138 & 139 and Interpretations 9 & 107] - 06 Mar 2008
Download PDF - 266K
Applies to reporting periods beginning on or after 01 Jul 2009
Amending pronouncement
AASB 2010-4 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 1, AASB 7, AASB 101 & AASB 134 and Interpretation 13] - 23 Jun 2010
Download PDF - 165K
Applies to reporting periods beginning on or after 01 Jan 2011
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Standard - AASB 136 Impairment of Assets - June 2009 (Compilation)
... from construction contracts (see AASB 111 Construction Contracts); (c) deferred tax assets (see AASB 112 Income Taxes); (d) assets arising from...
Download PDF - 876K
Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2010
This Standard has been amended by:
Amending pronouncement
AASB 2009-5 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 5, 8, 101, 107, 117, 118, 136 & 139] - 21 May 2009
Download PDF - 139K
Applies to reporting periods beginning on or after 01 Jan 2010
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 913K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 410K
Standard - AASB 136 Impairment of Assets - June 2009 (Compilation)
... from construction contracts (see AASB 111 Construction Contracts); (c) deferred tax assets (see AASB 112 Income Taxes); (d) assets arising from...
Download PDF - 391K
Applies to reporting periods beginning on or after 01 Jan 2010
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 913K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 410K
Standard - AAS 25 Financial Reporting by Superannuation Plans - December 2005 (Compilation)
... the liability for accrued benefits, AAS 25-compiled 14 STANDARD income tax liabilities and sundry liabilities. Sundry liabilities may include accounts payable,...
Download PDF - 183K
Applies to reporting periods ending on or after 31 Dec 2005
Standard - AASB 136 Impairment of Assets - June 2009 (Compilation)
... from construction contracts (see AASB 111 Construction Contracts); (c) deferred tax assets (see AASB 112 Income Taxes); (d) assets arising from...
Download PDF - 829K
Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2009 that end on or after 30 Jun 2009
This Standard has been amended by:
Amending pronouncement
AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 [AASBs 1, 2, 4, 5, 7, 101, 107, 112, 114, 116, 121, 128, 131, 132, 133, 134, 136, 137, 138 & 139 and Interpretations 9 & 107] - 06 Mar 2008
Download PDF - 266K
Applies to reporting periods beginning on or after 01 Jul 2009
Amending pronouncement
AASB 2009-5 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 5, 8, 101, 107, 117, 118, 136 & 139] - 21 May 2009
Download PDF - 139K
Applies to reporting periods beginning on or after 01 Jan 2010
Amending pronouncement
AASB 2009-7 Amendments to Australian Accounting Standards [AASB 5, 7, 107, 112, 136 & 139 and Interpretation 17] - 25 Jun 2009
Download PDF - 93K
Applies to reporting periods beginning on or after 01 Jul 2009
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 913K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 410K
Standard - AASB 1049 Whole of Government and General Government Sector Financial Reporting - September 2008 (Compilation)
... determining net worth; and AASB 1049-compiled 28 STANDARD (b) deferred tax assets and deferred tax liabilities of PNFC sector and PFC...
Download PDF - 371K
Applies to reporting periods beginning on or after 01 Jan 2009
Standard - AAS 31 Financial Reporting by Governments - June 1998 (Principal)
... ... 30 Revenues and Expenses ... 30 Recognition Policy for Tax Revenues ... 31 Transfers to and from Reserves ... 31...
Download PDF - 155K
Applies to reporting periods ending on or after 30 Jun 1999 that begin before 01 Jul 2008
This Standard has been amended by:
Amending pronouncement
AAS 31A Amendments to the Transitional Provisions in AAS 31 - 01 Dec 1999
Download PDF - 21K
Applies to reporting periods ending on or after 31 Dec 1999
Amending pronouncement
AASB 1045 Land Under Roads: Amendments to AAS 27A, AAS 29A and AAS 31A - 01 Oct 2002
Download PDF - 106K
Applies to reporting periods ending on or after 31 Dec 2002
Amending pronouncement
AASB 2006-3 Amendments to Australian Accounting Standards [AASB 1045] - 05 Oct 2006
Download PDF - 42K
Applies to reporting periods ending on or after 31 Dec 2006
Standard - AAS 29 Financial Reporting by Government Departments - June 1998 (Principal)
... Taxes 10.5.9 It is unlikely that taxes, for example, income tax and sales tax, will qualify as revenues of the agency...
Download PDF - 182K
Applies to reporting periods ending on or after 30 Jun 1998 that begin before 01 Jul 2008
This Standard has been amended by:
Amending pronouncement
AAS 29A Amendments to the Transitional Provisions in AAS 29 - 01 Dec 1999
Download PDF - 21K
Applies to reporting periods ending on or after 31 Dec 1999
Amending pronouncement
AASB 1045 Land Under Roads: Amendments to AAS 27A, AAS 29A and AAS 31A - 01 Oct 2002
Download PDF - 106K
Applies to reporting periods ending on or after 31 Dec 2002
Amending pronouncement
AASB 2006-3 Amendments to Australian Accounting Standards [AASB 1045] - 05 Oct 2006
Download PDF - 42K
Applies to reporting periods ending on or after 31 Dec 2006
Standard - AASB 133 Earnings per Share - December 2009 (Compilation)
... the amounts in (a) and (b) adjusted for the after-tax amounts of preference dividends, differences arising on the settlement of...
Download PDF - 222K
Applies to reporting periods beginning on or after 01 Jan 2011
This Standard has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 92K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 53K
Standard - AASB 3 Business Combinations - November 2008 (Compilation)
... taxes 24 The acquirer shall recognise and measure a deferred tax asset or liability arising from the assets acquired and liabilities...
Download PDF - 361K
Applies to reporting periods beginning on or after 01 Jul 2009
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-3 Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 3, AASB 7, AASB 121, AASB 128, AASB 131, AASB 132 & AASB 139] - 23 Jun 2010
Download PDF - 66K
Applies to reporting periods beginning on or after 01 Jul 2010
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 711K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 627K
- IASB Illustrative Examples - 17 Jan 2008 - Download PDF - 242K
- IASB Illustrative Examples - 01 Jan 2010 - Download PDF - 139K
- IASB Table of Concordance - 17 Jan 2008 - Download PDF - 75K
- IASB Table of Concordance - 01 Jan 2010 - Download PDF - 45K
- IASB - Other - 17 Jan 2008 - Download PDF - 133K
Standard - AASB 1050 Administered Items - December 2007 (Principal)
... amounts were available for the government department’s use. 14 The tax revenues, user charges, fines and fees administered by a government...
Download PDF - 124K
Applies to reporting periods beginning on or after 01 Jul 2008
This Standard has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Standard - AASB 101 Presentation of Financial Statements - June 2009 (Compilation)
... under (k) and (l)); (n) liabilities and assets for current tax, as defined in AASB 112 Income Taxes; (o) deferred...
Download PDF - 237K
Applies to reporting periods beginning on or after 01 Jan 2010
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-4 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 1, AASB 7, AASB 101 & AASB 134 and Interpretation 13] - 23 Jun 2010
Download PDF - 165K
Applies to reporting periods beginning on or after 01 Jan 2011
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 219K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 180K
- IASB Implementation Guidance - 17 Jan 2008 - Download PDF - 144K
- IASB Implementation Guidance - 01 Jan 2010 - Download PDF - 99K
- IASB Table of Concordance - 17 Jan 2008 - Download PDF - 66K
- IASB Table of Concordance - 01 Jan 2010 - Download PDF - 30K
Standard - AASB 101 Presentation of Financial Statements - June 2009 (Compilation)
... under (k) and (l)); (n) liabilities and assets for current tax, as defined in AASB 112 Income Taxes; (o) deferred...
Download PDF - 401K
Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2009 that end on or after 30 Jun 2009
This Standard has been amended by:
Amending pronouncement
AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 [AASBs 1, 2, 4, 5, 7, 101, 107, 112, 114, 116, 121, 128, 131, 132, 133, 134, 136, 137, 138 & 139 and Interpretations 9 & 107] - 06 Mar 2008
Download PDF - 266K
Applies to reporting periods beginning on or after 01 Jul 2009
Amending pronouncement
AASB 2009-5 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 5, 8, 101, 107, 117, 118, 136 & 139] - 21 May 2009
Download PDF - 139K
Applies to reporting periods beginning on or after 01 Jan 2010
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-4 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 1, AASB 7, AASB 101 & AASB 134 and Interpretation 13] - 23 Jun 2010
Download PDF - 165K
Applies to reporting periods beginning on or after 01 Jan 2011
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 219K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 180K
- IASB Implementation Guidance - 17 Jan 2008 - Download PDF - 144K
- IASB Implementation Guidance - 01 Jan 2010 - Download PDF - 99K
- IASB Table of Concordance - 17 Jan 2008 - Download PDF - 66K
- IASB Table of Concordance - 01 Jan 2010 - Download PDF - 30K
Standard - AASB 132 Financial Instruments: Presentation - October 2009 (Compilation)
... the way that might be expected because, for example, the tax consequences resulting from conversion may differ among holders. Furthermore, the...
Download PDF - 294K
Applies to reporting periods beginning on or after 01 Feb 2010
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-3 Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 3, AASB 7, AASB 121, AASB 128, AASB 131, AASB 132 & AASB 139] - 23 Jun 2010
Download PDF - 66K
Applies to reporting periods beginning on or after 01 Jul 2010
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 135K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 124K
Standard - AASB 101 Presentation of Financial Statements - June 2009 (Compilation)
... under (k) and (l)); (n) liabilities and assets for current tax, as defined in AASB 112 Income Taxes; (o) deferred...
Download PDF - 411K
Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2010
This Standard has been amended by:
Amending pronouncement
AASB 2009-5 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 5, 8, 101, 107, 117, 118, 136 & 139] - 21 May 2009
Download PDF - 139K
Applies to reporting periods beginning on or after 01 Jan 2010
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-4 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 1, AASB 7, AASB 101 & AASB 134 and Interpretation 13] - 23 Jun 2010
Download PDF - 165K
Applies to reporting periods beginning on or after 01 Jan 2011
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 219K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 180K
- IASB Implementation Guidance - 17 Jan 2008 - Download PDF - 144K
- IASB Implementation Guidance - 01 Jan 2010 - Download PDF - 99K
- IASB Table of Concordance - 17 Jan 2008 - Download PDF - 66K
- IASB Table of Concordance - 01 Jan 2010 - Download PDF - 30K
Standard - AASB 107 Statement of Cash Flows - June 2009 (Compilation)
... or financing activities in a statement of cash flows. While tax expense may be readily identifiable with investing or financing activities,...
Download PDF - 129K
Applies to reporting periods beginning on or after 01 Jan 2010
This Standard has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 42K
Standard - AASB 107 Statement of Cash Flows - June 2009 (Compilation)
... or financing activities in a statement of cash flows. While tax expense may be readily identifiable with investing or financing activities,...
Download PDF - 128K
Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2010
This Standard has been amended by:
Amending pronouncement
AASB 2009-5 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 5, 8, 101, 107, 117, 118, 136 & 139] - 21 May 2009
Download PDF - 139K
Applies to reporting periods beginning on or after 01 Jan 2010
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 42K
Standard - AASB 107 Statement of Cash Flows - June 2009 (Compilation)
... or financing activities in a statement of cash flows. While tax expense may be readily identifiable with investing or financing activities,...
Download PDF - 125K
Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2009 that end on or after 30 Jun 2009
This Standard has been amended by:
Amending pronouncement
AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 [AASBs 1, 2, 4, 5, 7, 101, 107, 112, 114, 116, 121, 128, 131, 132, 133, 134, 136, 137, 138 & 139 and Interpretations 9 & 107] - 06 Mar 2008
Download PDF - 266K
Applies to reporting periods beginning on or after 01 Jul 2009
Amending pronouncement
AASB 2009-5 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 5, 8, 101, 107, 117, 118, 136 & 139] - 21 May 2009
Download PDF - 139K
Applies to reporting periods beginning on or after 01 Jan 2010
Amending pronouncement
AASB 2009-7 Amendments to Australian Accounting Standards [AASB 5, 7, 107, 112, 136 & 139 and Interpretation 17] - 25 Jun 2009
Download PDF - 93K
Applies to reporting periods beginning on or after 01 Jul 2009
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 42K
Standard - AASB 120 Accounting for Government Grants and Disclosure of Government Assistance - July 2008 (Compilation)
... follows: (a) ‘taxable income’ was amended to ‘taxable profit or tax loss’, (b) ‘recognised as income/expense’ was amended to ‘recognised in...
Download PDF - 77K
Applies to reporting periods beginning on or after 01 Jan 2009
Supporting information
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 37K
Interpretation - Interpretation 1019 The Superannuation Contributions Surcharge - December 2007 (Compilation)
... Budget. The legislation is contained principally in the Superannuation Contributions Tax (Assessment and Collection) Act 1997 and the related Regulations. It...
Download PDF - 55K
Applies to reporting periods beginning on or after 01 Jan 2009
Standard - AASB 138 Intangible Assets - June 2009 (Compilation)
... AASB 102 Inventories and AASB 111 Construction Contracts); (b) deferred tax assets (see AASB 112 Income Taxes); (c) leases that are...
Download PDF - 182K
Applies to reporting periods beginning on or after 01 Jul 2009
This Standard has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 217K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 185K
Standard - AASB 137 Provisions, Contingent Liabilities and Contingent Assets - December 2009 (Compilation)
... attempts will be necessary. 41 The provision is measured before tax, as the tax consequences of the provision, and changes...
Download PDF - 157K
Applies to reporting periods beginning on or after 01 Jan 2011
This Standard has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Standard - AASB 5 Non-current Assets Held for Sale and Discontinued Operations - December 2009 (Compilation)
... assets or as part of a disposal group: (a) deferred tax assets (AASB 112 Income Taxes); (b) assets arising from employee...
Download PDF - 111K
Applies to reporting periods beginning on or after 01 Jan 2011
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 175K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 143K
- IASB Implementation Guidance - 17 Jan 2008 - Download PDF - 134K
- IASB Implementation Guidance - 01 Jan 2010 - Download PDF - 76K
Standard - AASB 138 Intangible Assets - June 2009 (Compilation)
... AASB 102 Inventories and AASB 111 Construction Contracts); (b) deferred tax assets (see AASB 112 Income Taxes); (c) leases that are...
Download PDF - 181K
Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2009 that end on or after 30 Jun 2009
This Standard has been amended by:
Amending pronouncement
AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 [AASBs 1, 2, 4, 5, 7, 101, 107, 112, 114, 116, 121, 128, 131, 132, 133, 134, 136, 137, 138 & 139 and Interpretations 9 & 107] - 06 Mar 2008
Download PDF - 266K
Applies to reporting periods beginning on or after 01 Jul 2009
Amending pronouncement
AASB 2009-4 Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 2 and AASB 138 and AASB Interpretations 9 & 16] - 21 May 2009
Download PDF - 108K
Applies to reporting periods beginning on or after 01 Jul 2009
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 217K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 185K
Framework document - CF Framework for the Preparation and Presentation of Financial Statements - December 2007 (Compilation)
... effects of losses. Other reserves may be established if national tax law grants exemptions from, or reductions in, taxation liabilities when...
Download PDF - 210K
Applies to reporting periods beginning on or after 01 Jan 2009
Standard - AASB 114 Segment Reporting - December 2007 (Compilation)
... other investments accounted for under the equity method; (e) income tax expense; or (f) general administrative expenses, head-office expenses, and other...
Download PDF - 458K
Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jan 2009
Standard - AASB 139 Financial Instruments: Recognition and Measurement - December 2009 (Compilation)
... creditworthiness is often regarded as significant; (b) a change in tax law that eliminates or significantly reduces the tax-exempt status of...
Download PDF - 536K
Applies to reporting periods beginning on or after 01 Jan 2011
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-3 Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 3, AASB 7, AASB 121, AASB 128, AASB 131, AASB 132 & AASB 139] - 23 Jun 2010
Download PDF - 66K
Applies to reporting periods beginning on or after 01 Jul 2010
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 575K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 476K
- IASB Implementation Guidance - 17 Jan 2008 - Download PDF - 646K
- IASB Implementation Guidance - 01 Jan 2010 - Download PDF - 565K
Standard - AASB 140 Investment Property - June 2009 (Compilation)
... the entity’s operations affected by the transaction shall reflect post-tax cash flows. The result of these analyses may be clear...
Download PDF - 126K
Applies to reporting periods beginning on or after 01 Jan 2009 that end on or after 30 Jun 2009
This Standard has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 187K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 133K
Standard - AASB 8 Operating Segments - December 2009 (Compilation)
... joint ventures accounted for by the equity method; (h) income tax expense or income; and (i) material non-cash items other than...
Download PDF - 93K
Applies to reporting periods beginning on or after 01 Jan 2011
This Standard has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 251K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 203K
- IASB Implementation Guidance - 17 Jan 2008 - Download PDF - 131K
- IASB Implementation Guidance - 01 Jan 2010 - Download PDF - 91K
Interpretation - Interpretation 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction - December 2009 (Compilation)
... For instance, if a refund would be subject to a tax other than income tax, an entity shall measure the amount...
Download PDF - 128K
Applies to reporting periods beginning on or after 01 Jan 2011
Interpretation - Interpretation 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease - June 2009 (Compilation)
... may be that the arrangement is designed to achieve a tax advantage for the Investor that is shared with the entity...
Download PDF - 72K
Applies to reporting periods beginning on or after 01 Jan 2009 that end on or after 30 Jun 2009
This Interpretation has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Standard - AASB 1046 Director and Executive Disclosures by Disclosing Entities - January 2004 (Principal)
... ental incurred by the entity and any related fringe benefits tax. Where an entity provides low AASB 1046 20 STANDARD...
Download PDF - 211K
Applies to reporting periods ending on or after 30 Jun 2004 that end before 31 Dec 2005
This Standard has been amended by:
Amending pronouncement
AASB 1046A Amendments to Accounting Standard AASB 1046 - 28 Sep 2004
Download PDF - 96K
Applies to reporting periods beginning on or after 01 Jul 2004
Standard - AASB 1053 Application of Tiers of Australian Accounting Standards - June 2010 (Principal)
... sources of funds are public donations (particularly those that are tax deductible by AASB 1053 27 BASIS FOR CONCLUSIONS the donor)...
Download PDF - 212K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- Regulation Impact Statement - 30 Jun 2010 - Download PDF - 155K
Standard - AASB 102 Inventories - June 2009 (Compilation)
... difference in geographical location of inventories (or in the respective tax rules), by itself, is not sufficient to justify the use...
Download PDF - 111K
Applies to reporting periods beginning on or after 01 Jan 2009 that end on or after 30 Jun 2009
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 88K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 49K
Standard - AASB 119 Employee Benefits - December 2009 (Compilation)
... used to measure the defined benefit obligation) and less any tax payable by the plan itself. Short-term employee benefits are employee...
Download PDF - 286K
Applies to reporting periods beginning on or after 01 Jan 2011
This Standard has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 333K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 292K
Standard - AASB 1023 General Insurance Contracts - December 2009 (Compilation)
... government an equivalent amount. Because such stamp duty is a tax collected on behalf of a third party and there is...
Download PDF - 230K
Applies to reporting periods beginning on or after 01 Jan 2011
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Standard - AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - December 2009 (Compilation)
... accounting estimates and corrections of prior period errors. 4 The tax effects of corrections of prior period errors and of retrospective...
Download PDF - 92K
Applies to reporting periods beginning on or after 01 Jan 2011
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 108K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 69K
- IASB Implementation Guidance - 17 Jan 2008 - Download PDF - 94K
- IASB Implementation Guidance - 01 Jan 2010 - Download PDF - 64K
Standard - AASB 129 Financial Reporting in Hyperinflationary Economies - June 2009 (Compilation)
... and liabilities in the statement of financial position and their tax bases. These differences are accounted for in accordance with AASB...
Download PDF - 74K
Applies to reporting periods beginning on or after 01 Jan 2009 that end on or after 30 Jun 2009
Supporting information
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 36K
Standard - AASB 2 Share-based Payment - July 2009 (Compilation)
... individuals are regarded as similar services employees for legal or tax purposes, (b) the individuals work for the entity under its...
Download PDF - 323K
Applies to reporting periods beginning on or after 01 Jan 2010
This Standard has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 441K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 418K
- IASB Table of Concordance - 01 Jan 2010 - Download PDF - 32K
Standard - AASB 1 First-time Adoption of Australian Accounting Standards - February 2010 (Compilation)
... shall reclassify that item (and, if any, the related deferred tax and non-controlling interests) as part of goodwill (unless it deducted...
Download PDF - 155K
Applies to reporting periods beginning on or after 01 Jul 2010
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-4 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 1, AASB 7, AASB 101 & AASB 134 and Interpretation 13] - 23 Jun 2010
Download PDF - 165K
Applies to reporting periods beginning on or after 01 Jan 2011
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 193K
- IASB Implementation Guidance - 01 Jan 2010 - Download PDF - 187K
- IASB Table of Concordance - 01 Jan 2010 - Download PDF - 30K
Standard - AASB 121 The Effects of Changes in Foreign Exchange Rates - October 2009 (Compilation)
... - 47 Disposal of a Foreign Operation 48 - 49 Tax Effects of All Exchange Differences 50 Disclosure 51 - 57...
Download PDF - 105K
Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2009 that end on or after 30 Jun 2009
This Standard has been amended by:
Amending pronouncement
AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 [AASBs 1, 2, 4, 5, 7, 101, 107, 112, 114, 116, 121, 128, 131, 132, 133, 134, 136, 137, 138 & 139 and Interpretations 9 & 107] - 06 Mar 2008
Download PDF - 266K
Applies to reporting periods beginning on or after 01 Jul 2009
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-3 Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 3, AASB 7, AASB 121, AASB 128, AASB 131, AASB 132 & AASB 139] - 23 Jun 2010
Download PDF - 66K
Applies to reporting periods beginning on or after 01 Jul 2010
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 120K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 81K
Standard - AASB 121 The Effects of Changes in Foreign Exchange Rates - October 2009 (Compilation)
... or Partial Disposal of a Foreign Operation 48 - 49 Tax Effects of All Exchange Differences 50 Disclosure 51 - 57...
Download PDF - 107K
Applies to reporting periods beginning on or after 01 Jul 2009
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-3 Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 3, AASB 7, AASB 121, AASB 128, AASB 131, AASB 132 & AASB 139] - 23 Jun 2010
Download PDF - 66K
Applies to reporting periods beginning on or after 01 Jul 2010
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 120K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 81K
Standard - AAS 22 Related Party Disclosures - May 1993 (Principal)
... the determination of the operating result/profit or loss before income tax for the reporting period that resulted from transactions with directors...
Download PDF - 83K
Applies to reporting periods ending on or after 30 Jun 1993 that end before 31 Dec 2005
Standard - AASB 1048 Interpretation of Standards - June 2010 (Principal)
... Income Taxes - Changes in the (beginning) SIC-25 June 2009 Tax Status of an Entity or its 1 January 2009 [as...
Download PDF - 589K
Applies to reporting periods ending on or after 30 Jun 2010
Interpretation - Interpretation 2 Members’ Shares in Co-operative Entities and Similar Instruments - December 2009 (Compilation)
... instruments are recognised directly in equity, net of any income tax benefits. Interest, dividends and other returns relating to financial instruments...
Download PDF - 109K
Applies to reporting periods beginning on or after 01 Jan 2011
This Interpretation has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Interpretation - Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations - December 2007 (Compilation)
... scheme, a run-off cover support payment is imposed as a tax in relation to the premiums received by the MDO (or...
Download PDF - 71K
Applies to reporting periods beginning on or after 01 Jan 2009
Standard - AASB 131 Interests in Joint Ventures - July 2008 (Compilation)
... as an oil pipeline, into a jointly controlled entity, for tax or other reasons. Similarly, the venturers may contribute into a...
Download PDF - 98K
Applies to reporting periods beginning on or after 01 Jul 2009
This Standard has been amended by:
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-3 Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 3, AASB 7, AASB 121, AASB 128, AASB 131, AASB 132 & AASB 139] - 23 Jun 2010
Download PDF - 66K
Applies to reporting periods beginning on or after 01 Jul 2010
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 93K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 57K
Standard - AASB 131 Interests in Joint Ventures - July 2008 (Compilation)
... as an oil pipeline, into a jointly controlled entity, for tax or other reasons. Similarly, the venturers may contribute into a...
Download PDF - 94K
Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2009
This Standard has been amended by:
Amending pronouncement
AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 [AASBs 1, 2, 4, 5, 7, 101, 107, 112, 114, 116, 121, 128, 131, 132, 133, 134, 136, 137, 138 & 139 and Interpretations 9 & 107] - 06 Mar 2008
Download PDF - 266K
Applies to reporting periods beginning on or after 01 Jul 2009
Amending pronouncement
AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 121, 127, 128, 131, 132, 136, 139, 1023 & 1038 and Interpretations 10 & 12] - 07 Dec 2009
Download PDF - 584K
Applies to reporting periods beginning on or after 01 Jan 2013
Amending pronouncement
AASB 2010-3 Amendments to Australian Accounting Standards arising from the Annual Improvements Project [AASB 3, AASB 7, AASB 121, AASB 128, AASB 131, AASB 132 & AASB 139] - 23 Jun 2010
Download PDF - 66K
Applies to reporting periods beginning on or after 01 Jul 2010
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 93K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 57K
Standard - AASB 1031 Materiality - December 2009 (Compilation)
... paragraph 15 is an amount after allowing for any income tax effect when the base amount has itself been determined after...
Download PDF - 59K
Applies to reporting periods beginning on or after 01 Jan 2011
Standard - AASB 1039 Concise Financial Reports - June 2009 (Compilation)
... that: (i) has been or will be franked and the tax rate at which the dividend has been or will be...
Download PDF - 61K
Applies to reporting periods beginning on or after 01 Jan 2009 that end on or after 30 Jun 2009
Standard - AASB 110 Events after the Reporting Period - December 2009 (Compilation)
... in asset prices or foreign exchange rates; (h) changes in tax rates or tax laws enacted or announced after the reporting...
Download PDF - 69K
Applies to reporting periods beginning on or after 01 Jan 2011
This Standard has been amended by:
Amending pronouncement
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - 30 Jun 2010
Download PDF - 134K
Applies to reporting periods beginning on or after 01 Jul 2013
Supporting information
- IASB Basis for Conclusions - 17 Jan 2008 - Download PDF - 76K
- IASB Basis for Conclusions - 01 Jan 2010 - Download PDF - 40K