A-IFRS vs IFRS — Differences between Australian equivalents to International Financial Reporting Standards (A-IFRS) and International Financial Reporting Standards (IFRS)
This publication from Deloitte (Australia) provides a high level summary of the key differences between Australian equivalents to International Financial Reporting Standards (A-IFRS) and International Financial Reporting Standards (IFRS), based on A-IFRS and IFRS applicable for annual reporting periods beginning on or after 1 January 2005. The publication does not take into account any future amendments expected as a result of existing International Accounting Standards Board (IASB) or AASB projects.
This publication relates to Australian Accounting Standards applying in 2005. See our Australia country page for more information about the current financial reporting framework in Australia.