This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

AASB publishes compiled standards for 2012-2013 financial year

  • AASB (Australian Accounting Standards Board) (lt blue) Image

09 Aug 2012

The AASB has issued twelve new compiled versions of Standards that apply to annual reporting periods beginning on or after 1 July 2012.

These are new versions of the following Standards:

  • AASB 1 First-time Adoption of Australian Accounting Standards
  • AASB 5 Non-current Assets Held for Sale and Discontinued Operations
  • AASB 7 Financial Instruments: Disclosures
  • AASB 101 Presentation of Financial Statements
  • AASB 112 Income Taxes
  • AASB 120 Accounting for Government Grants and Disclosure of Government Assistance
  • AASB 121 The Effects of Changes in Foreign Exchange Rates
  • AASB 132 Financial Instruments: Presentation
  • AASB 133 Earnings per Share
  • AASB 134 Interim Financial Reporting
  • AASB 1039 Concise Financial Reports
  • AASB 1049 Whole of Government and General Government Sector Financial Reporting.

The compiled versions incorporate the amendments made by a number of recently issued Amending Standards, including a number of not-for-profit specific amendments.

The new compilations are available on the AASB website.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.