Financial Accounting

Australian Accounting Standards

AASB No.TitleNotesIssue
Date
Operative
Date
1First-time Adoption of Australian Accounting StandardsCompiled
Extra
Dec 20181 Jan
2019
2Share-based PaymentCompiled
Extra
Dec 20171 Jan
2018
3Business CombinationsCompiled
Extra
Feb 20181 Jan
2019
4Insurance ContractsCompiled
Extra
Jul 20171 Jan
2019
5Non-current Assets Held for Sale and Discontinued OperationsExtraAug 20151 Jan
2018
6Exploration for and Evaluation of Mineral ResourcesExtraAug 20151 Jan
2016
7Financial Instruments: DisclosuresCompiled
Extra
Dec 20171 Jan
2019
8Operating SegmentsCompiled
Extra
Nov 20151 Jan
2016
9Financial InstrumentsCompiled
Extra
Dec 20171 Jan
2019
10Consolidated Financial StatementsCompiled
Extra
Dec 20171 Jan
2018
11Joint ArrangementsCompiled
Extra
Feb 20181 Jan
2019
12Disclosure of Interests in Other EntitiesCompiled
Extra
Feb 20171 Jan
2017
13Fair Value MeasurementCompiled
Extra
Feb 20161 Jan
2019
14Regulatory Deferral AccountsExtraJun 20141 Jan
2016
15Revenue from Contracts with CustomersCompiled
Extra
Sep 20181 Jan
2019
16LeasesCompiled
Extra
Dec 20181 Jan
2020
17Insurance ContractsExtraJul 20171 Jan
2021
101Presentation of Financial StatementsCompiled
Extra
Dec 20171 Jan
2019
102InventoriesCompiled
Extra
Dec 20161 Jan
2019
107Statement of Cash FlowsCompiled
Extra
Mar 20161 Jan
2019
108Accounting Policies, Changes in Accounting Estimates and ErrorsExtraAug 20151 Jan
2018
110Events after the Reporting PeriodCompiled
Extra
Dec 20171 Jan
2018
111Construction Contracts
[superseded by AASB 15 for for-profit entities for periods beginning on or after 1 January 2018 and for NFP entities for periods beginning on or after 1 January 2019]
Compiled
Extra
Dec 20161 Jul
2015
112Income TaxesCompiled
Extra
Feb 20181 Jan
2019
116Property, Plant and EquipmentCompiled
Extra
Dec 20161 Jan
2019
117Leases
[superseded by AASB 16 Leases for periods beginning on or after 1 January 2019]
ExtraAug 20151 Jan
2016
118Revenue
[superseded by AASB 15 for for-profit entities for periods beginning on or after 1 January 2018 and for NFP entities for periods beginning on or after 1 January 2019]
CompiledDec 20161 Jan
2018
119Employee BenefitsCompiled
Extra
Mar 20181 Jan
2019
120Accounting for Government Grants and Disclosure of Government AssistanceExtraAug 20151 Jan
2018
121The Effects of Changes in Foreign Exchange RatesCompiled
Extra
Feb 20161 Jan
2019
123Borrowing CostsCompiled
Extra
Feb 20181 Jan
2019
124Related Party DisclosuresExtraJul 20151 Jul
2016
127Separate Financial StatementsExtraAug 20151 Jan
2016
128Investments in Associates and Joint VenturesCompiled
Extra
Dec 20171 Jan
2019
129Financial Reporting in Hyperinflationary EconomiesExtraAug 20151 Jan
2016
132Financial Instruments: PresentationCompiled
Extra
Dec 20161 Jan
2019
133Earnings per ShareCompiled
Extra
Nov 20151 Jan
2018
134Interim Financial ReportingCompiled
Extra
Dec 20171 Jan
2019
136Impairment of AssetsCompiled
Extra
Dec 20161 Jan
2019
137Provisions, Contingent Liabilities and Contingent AssetsCompiledDec 20161 Jan
2019
138Intangible AssetsCompiled
Extra
Jul 20171 Jan
2020
139Financial Instruments: Recognition and MeasurementExtraAug 20151 Jan
2018
140
Investment PropertyCompiled
Extra
Feb 20171 Jan
2019
141AgricultureCompiled
Extra
Dec 20161 Jan
2019
1004ContributionsCompiledDec 20161 Jan
2019
1023
General Insurance ContractsCompiledDec 20171 Jan
2019
1038Life Insurance ContractsCompiledDec 20131 Jan
2014
1039Concise Financial ReportsCompiledJan 20151 Jul
2015
1048Interpretation of Standards Dec 2017Ending
31 Dec
2017
1049Whole of Government and General Government Sector Financial ReportingCompiledMar 20151 Jul
2016
1050Administered ItemsCompiledDec 20131 Jan
2014
1051Land Under RoadsCompiledDec 20131 Jan
2014
1052Disaggregated DisclosuresCompiledJun 20141 Jul
2014
1053Application of Tiers of Australian Accounting StandardsCompiledJan 20151 Jul
2015
1054Australian Additional DisclosuresCompiledJan 20151 Jul
2015
1055Budgetary ReportingCompiledDec 20131 Jul
2014
1056Superannuation Entities Jun 20141 Jul
2016
1057Application of Australian Accounting StandardsCompiledDec 20161 Jan
2019
1058Income of Not-for-Profit EntitiesCompiledDec 20181 Jan
2019
1059Service Concession Arrangements: Grantors Oct 20181 Jan
2020
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