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AASB standards pre 2005

These Standards have been superseded with effect for annual reporting periods beginning on or after 1 January 2005. The Standards applying from 1 January 2005 are available here.

AASB No. Title Issue Date Operative Date
(Annual reporting periods beginning on or after)
Operative Date
(Annual reporting periods ending on or after)
1001 Accounting Policies Mar 1999   31 Dec 1999
1002 Events Occurring After Reporting Date Oct 1997   30 Jun 1998
1004 Revenue Jun 1998   30 Jun 1999
1005 Segment Reporting Aug 2000 1 Jul 2001  
1006 Interests in Joint Ventures Dec 1998   31 Dec 1999
1008 Leases Oct 1998   31 Dec 1999
1009 Construction Contracts Dec 1997   31 Dec 1998
1010 Recoverable Amount of Non-Current Assets Dec 1999 1 Jul 2000  
1011 Accounting for Research and Development Costs May 1987   30 Sep 1987
1012 Foreign Currency Translation Nov 2000 1 Jan 2002  
1013 Accounting for Goodwill Jun 1996   30 Jun 1996
1014 Set-off and Extinguishment of Debt Dec 1996   31 Dec 1997
1015 Acquisitions of Assets Nov 1999   31 Dec 2000
1016 Accounting for Investments in Associates Aug 1998   30 Jun 1999
1016A Amendments to Accounting Standard AASB 1016 Oct 1998    
1017 Related Party Disclosures Feb 1997   30 Jun 1997
1018 Statement of Financial Performance Jun 2002   30 Jun 2002
1019 Inventories Mar 1998   30 Jun 1999
1020 Accounting for Income Tax (Tax-effect Accounting) Oct 1989   31 Dec 1989
1020 Income Taxes (Note: Operative date amended by AASB 1020A & AASB 1020B) Dec 1999   31 Dec 2005
1020A Amendments to Accounting Standard AASB 1020 and Australian Accounting Standard AAS 3 Jun 2002 13 Jun 2002  
1020B Amendments to Accounting Standard AASB 1020 and Australian Accounting Standard AAS 3 Nov 2002 18 Nov 2002  
1021 Depreciation Aug 1997   30 Jun 1998
1022 Accounting for the Extractive Industries Oct 1989   31 Dec 1989
1023 Financial Reporting of General Insurance Activities Nov 1996   31 Dec 1997
1024 Consolidated Accounts May 1992   30 Jun 1992
1025 Application of the Reporting Entity Concept and Other Amendments Jul 1991   30 Jun 1992
1026 Statement of Cash Flows Oct 1997   30 Jun 1998
1027 Earnings per Share Jun 2001 1 Jul 2001  
1028 Employee Benefits Jun 2001 1 Jul 2002  
1029 Interim Financial Reporting Oct 2000 1 Jul 2001*  
1030 Application of Accounting Standards to Financial Year Accounts and Consolidated Accounts of Disclosing Entities other than Companies Dec 1994 1 Jul 1994  
1031 Materiality Sep 1995   30 Jun 1996
1032 Specific Disclosures by Financial Institutions Dec 1996   31 Dec 1997
1033 Presentation and Disclosure of Financial Instruments Oct 1999   31 Dec 2000
1034 Financial Report Presentation and Disclosures Oct 1999   30 Jun 2001
1036 Borrowing Costs Dec 1997   31 Dec 1998
1037 Self-Generating and Regenerating Assets Aug 1998   30 Jun 2000
1037A Amendments to Accounting Standard AASB 1037 Jul 1999    
1038 Life Insurance Business Nov 1998   31 Dec 1999
1039 Concise Financial Reports Jun 2002   30 Jun 2002
1040 Statement of Financial Position Oct 1999   30 Jun 2001
1041 Revaluation of Non-Current Assets Jul 2001   30 Sep 2001
1042 Discontinuing Operations Aug 2000 1 Jul 2001  
1043 Changes to the Application of AASB and AAS Standards and Other Amendments Dec 2000   31 Dec 2000**
1044 Provisions, Contingent Liabilities and Contingent Assets Oct 2001 1 Jul 2002  
1045 Land Under Roads: Amendments to AAS 27A, AAS 29A and AAS 31 Oct 2002   31 Dec 2002
1046 Director and Executive Disclosures by Disclosing Entities Jan 2004   30 Jun 2004
1046A Amendments to Accounting Standard AASB 1046 Sep 2004 1 Jul 2004  
1047 Disclosing the Impacts of Adopting Australian Equivalents to International Financial Reporting Standards Apr 2004   30 Jun 2004(annual and interim )

* AASB 1029 applies to Interim not Annual reporting periods
** AASB 1043 applies to Interim and Annual reporting periods

  • AASB 1003 Foreign Currency Translation - Disclosure was superseded by ASRB 1012 (Sep 1987) for financial years ending on or after 1 January 1988.
  • AASB 1007 Financial Reporting of Sources and Applications of Funds was superseded by AASB 1026 (Dec 1991) for financial years ending on or after 30 June 1992.
  • AASB 1035 Amendments to Accounting Standard AASB 1034 was superseded by the most recent issue of AASB 1034

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