Accounting standards

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC) in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979).

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 16 Property, Plant and Equipment was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 16 Accounting for Property, Plant and Equipment (issued in March 1982). IAS 16 was revised in 1998 and further amended in 2000.

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  • The learning objectives for this chapter include: Explain the role of accounting standards, define AARF and AASB, outline the process for development of Australian accounting standards, discuss the development of the conceptual framework and the Statements of Accounting Concepts,...

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  • This version was issued in September 2007 and includes subsequent amendments resulting from IFRSs issued up to 30 November 2008. Its effective date is 1 January 2009. IAS 1 Presentation of Financial Statements was issued by the International Accounting Standards Committee in September 1997.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 2 Inventories was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 2 Valuation and Presentation of Inventories in the Context of the Historical Cost System (originally issued in October 1975).

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 7 Cash Flow Statements was issued by the International Accounting Standards Committee in December 1992. It replaced IAS 7 Statement of Changes in Financial Position (issued in October 1977).

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 8 Unusual and Prior Period Items and Changes in Accounting Policies (issued in February 1978).

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 10 Events After the Balance Sheet Date was issued by the International Accounting Standards Committee in May 1999. It replaced those parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (originally issued June 1978, reformatted 1994) that were not replaced by IAS 37 (issued September 1998).

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 11 Construction contracts was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 11 Accounting for Construction Contracts (issued in March 1979). In May 1999 a paragraph was amended by IAS 10 Events After the Balance Sheet Date.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 17 Leases was issued by the International Accounting Standards Committee in December 1997. It replaced IAS 17 Accounting for Leases (issued in September 1982). Limited amendments were made in 2000.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 18 Revenue was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 18 Revenue Recognition (issued in December 1982).

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 19 Employee Benefits was issued by the International Accounting Standards Committee in February 1998. In May 1999 IAS 19 was amended by IAS 10 (revised 1999) Events After the Balance Sheet Date, and it was again amended in 2000.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance was issued by the International Accounting Standards Committee in April 1983, and reformatted in 1994.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 21 The Effects of Changes in Foreign Exchange Rates was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 21 Accounting for the Effects of Changes in Foreign Exchange Rates (issued in July 1983).

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  • This version was issued in March 2007 and includes amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 January 2009. IAS 23 Borrowing Costs was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 23 Capitalisation of Borrowing Costs (issued March 1984).

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 24 Related Party Disclosures was issued by the International Accounting Standards Committee in July 1984, and reformatted in 1994.

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  • International Accounting Standard 26: Accounting and reporting by retirement benefit plans. IAS 26 Accounting and reporting by reporting by retirement benefit plans was issued by the International Accounting Standards Committee in January 1987, and reformatted in 1994.

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  • This version was issued in January 2008 and includes subsequent amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 July 2009. IAS 27 Consolidated and separate financial statements was issued by the International Accounting Standards Committee in April 1989. It replaced IAS 3 Consolidated Financial Statements (issued in June 1976) except in so far as IAS 3 dealt with accounting for investments in associates. IAS 27 was reformatted in 1994, and limited amendments were made by IAS 39 in 1998 and 2000.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 28 Accounting for Investments in Associates was issued by the International Accounting Standards Committee in April 1989. It replaced those parts of IAS 3 Consolidated Financial Statements (issued in June 1976) that had not been replaced by IAS 27. IAS 28 was reformatted in 1994, and amended in 1998, 1999 and 2000.

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 29 Financial Reporting in Hyperinflationary Economies was issued by the International Accounting Standards Committee in July 1989, and reformatted in 1994.

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