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AAS standards pre 2005

These Standards have been superseded with effect for annual reporting periods beginning on or after 1 January 2005, with the exception of AAS 25 and the public sector Standards AAS 27, AAS 29 and AAS 31. All the Standards applying from 1 January 2005 are available here.

AAS
No.
Title Issue Date Operative Date
(Annual reporting periods beginning on or after)
Operative Date
(Annual reporting periods ending on or after)
AAS 2 Inventories Mar 1998   30 Jun 1999
AAS 3 Accounting for Income Tax (Tax-effect Accounting) Nov 1989   31 Dec 1989
AAS 3 Income Taxes Dec 1999 1 Jan 2005  
Note: AAS 3 operative date amended by AASB 1020A & subsequently by AASB 1020B Jun 2002 & Nov 2002 12 Jun 2002 & 18 Nov 2002  
AAS 4 Depreciation Aug 1997   30 Jun 1998
AAS 5 Materiality Sep 1995   30 Jun 1996
AAS 6 Accounting Policies Mar 1999   31 Dec 1999
AAS 7 Accounting for the Extractive Industries Nov 1989   31 Dec 1989
AAS 8 Events Occurring After Reporting Date Oct 1997   30 Jun 1998
AAS 10 Recoverable Amount of Non-Current Assets Dec 1999 1 Jul 2000  
AAS 11 Construction Contracts Dec 1997   31 Dec 1998
AAS 13 Accounting for Research and Development Costs Mar 1983   31 Dec 1983
AAS 14 Accounting for Investments in Associates May 1997   30 Jun 1998
AAS 15 Revenue Jun 1998   30 Jun 1999
AAS 16 Financial Reporting by Segments April 1987   30 Jun 2001 - up to this date then see AASB 1005
AAS 17 Leases Oct 1998   31 Dec 1999
AAS 18 Accounting for Goodwill Jun 1996   30 Jun 1996
AAS 19 Interests in Joint Ventures Dec 1998   31 Dec 1999
AAS 20A Foreign Currency Translation Dec 1987   31 Dec 2001 - up to this date then see AASB 1012
AAS 21 Acquisitions of Assets Nov 1999 1 Jan 2000  
AAS 22 Related Party Disclosures May 1993   30 Jun 1993
AAS 23 Set-off and Extinguishment of Debt Dec 1996   31 Dec 1997
AAS 24 Consolidated Financial Reports May 1992   30 Jun 1992
AAS 25 Financial Reporting by Superannuation Plans Mar 1993   30 Jun 1993
AAS 26 Financial Reporting of General Insurance Activities Nov 1996   31 Dec 1997
AAS 27 Financial Reporting By Local Governments Jun 1996   30 Jun 1996
AAS 27A Amendments to the Transitional Provisions in AAS27 Dec 1999   31 Dec 1999
Amended by AASB 1045 Oct 2002   31 Dec 2002
AAS 28 Statement of Cash Flows Oct 1997   30 Jun 1998
AAS 29 Financial Reporting by Government Departments Jun 1998   30 Jun 1998
AAS 29A Amendments to the Transitional Provisions in AAS 29 Dec 1999   31 Dec 1999
Amended by AASB 1045 Oct 2002   31 Dec 2002
AAS 30 Accounting for Employee Entitlements Mar 1994 1 Jul 2002-
Replaced by AASB 1028
30 Jun 1995
AAS 31 Financial Reporting by Governments Jun 1998   30 Jun 1999
AAS 31A Amendments to the Transitional Provisions in AAS 31 Dec 1999   31 Dec 1999
Amended by AASB 1045 Oct 2002   31 Dec 2002
AAS 32 Specific Disclosures by Financial Institutions Dec 1996   31 Dec 1997
AAS 33 Presentation and Disclosure of Financial Instruments Oct 1999 1 Jan 2000  
AAS 34 Borrowing Costs Dec 1997   31 Dec 1998
AAS 35 Self-Generating and Regenerating Assets Aug 1998   30 Jun 2000
AAS 35A Amendments to Australian Accounting Standard AAS 35 Jul 1999   31 Jul 1999
AAS 36 Statement of Financial Position Oct 1999 1 Jul 2000  
AAS 37 Financial Report Presentation and Disclosures Oct 1999 1 Jul 2000  
AAS 38 Revaluation of Non-Current Assets Dec 1999 1 Jul 2000 Replaced by AASB 1041

Note: Where there are two Standards with the same number, the Standard issued earlier cannot be applied once the latest Standard becomes operative.