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Pronouncement Quick Search Results

This search provides a list of the latest (by issue date) principal or compiled version of each Standard, Interpretation and Framework Document if it matches the keywords searched. It does not provide an earlier version, even if it matches the keywords, or archived pronouncements.

Search results are ranked based on the search term or phrase appearing in document titles and then by frequency of occurrence of the search term or phrase in the pronouncements. 

Clicking on a detailed-view button [+] gives links to any subsequent Amending Standards and Errata and any supporting information, such as Explanatory Statements and IASB Bases for Conclusions.

Mandatory application dates are shown for the listed pronouncements and related Amending Standards and Errata. Please note that the listed pronouncements may or may not be relevant to your particular reporting period. Other principal or compiled versions and Amending Standards and Errata may be relevant to your particular reporting period. Early application of pronouncements is not addressed in any search results. more...

You searched: Latest Pronouncements
With the keywords: consolidated financial statements

Interpretation - Interpretation 1001 Consolidated Financial Statements in relation to Pre-Date-of-Transition Dual Listed Company Arrangements - December 2007 (Compilation)

Compiled Interpretation Interpretation 1001 Consolidated Financial Statements in relation to Pre-Date-of-Transition Dual Listed Company Arrangements...

Download PDF - 59K

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2009

Interpretation - Interpretation 1013 Consolidated Financial Statements in relation to Pre-Date-of-Transition Stapling Arrangements - December 2007 (Compilation)

Compiled Interpretation Interpretation 1013 Consolidated Financial Statements in relation to Pre-Date-of-Transition Stapling Arrangements This compiled...

Download PDF - 57K

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2009

Standard - AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions - July 2004 (Principal)

... both the separate financial statements of the parent and the consolidated financial statements of an entity. AASB 130 5 PREFACE Terminology...

Download PDF - 103K

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jan 2007

Standard - AASB 127 Separate Financial Statements - August 2015 (Principal)

... terms are used in this Standard with the meanings specified: Consolidated financial statements are the financial statements of a group in...

Download PDF - 876K

Applies to reporting periods beginning on or after 01 Jan 2016

Standard - AASB 1049 Whole of Government and General Government Sector Financial Reporting - March 2015 (Compilation)

... difference relates to the specification of the entities to be consolidated and the consequential accounting for investments in controlled entities in...
... STANDARD AASB 1049WH OLE OF GOVERNMENT AND GENERAL GOVERNMENT SECTOR FINANCIAL REPORTING Paragraphs Objective 1 Application 2 ± 6 Financial Statements...

Download PDF - 1877K

Applies to reporting periods beginning on or after 01 Jul 2016

Standard - AAS 31 Financial Reporting by Governments - June 1998 (Principal)

... Other Authoritative Requirements ... 12 8 Government Reporting Entity and Consolidated Financial Reports ... 13 Government Reporting Entity ... 13 Consolidated...
... Control ... 17 Control versus Day-to-Day Management ... 2010 Financial Statements ... 20 11 Assets ... 21 Recognition Criteria ... 21AAS...

Download PDF - 150K

Applies to reporting periods ending on or after 30 Jun 1999 that begin before 01 Jul 2008

Standard - AAS 29 Financial Reporting by Government Departments - June 1998 (Principal)

... Entity … 10 Boundaries of the Reporting Entity … 12 Consolidated Financial Reports … 14 6 Contents of Financial Reports …...
... delivery objectives. For example, the Standard allows the preparationof operating statements which focus on the cost of service delivery and thedirect...

Download PDF - 176K

Applies to reporting periods ending on or after 30 Jun 1998 that begin before 01 Jul 2008

Standard - AAS 27 Financial Reporting by Local Governments - June 1996 (Principal)

... Compliance with legal requirements and other authoritative requirements ................................................... 15-16 Consolidated Financial Statements ................................................. 17-20 Financial Statements .......................................................................... 21-22 Operating statement...

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Applies to reporting periods ending on or after 30 Jun 1996 that begin before 01 Jul 2008

Standard - AASB 1039 Concise Financial Reports - January 2015 (Compilation)

... the parent of a group, this Standard applies to the consolidated financial statements of the entity and the notes to those...

Download PDF - 321K

Applies to reporting periods beginning on or after 01 Jul 2015

Standard - AASB 129 Financial Reporting in Hyperinflationary Economies - August 2015 (Principal)

... Taxes 32 Statement of cash flows 33 Corresponding figures 34 Consolidated financial statements 35 Selection and use of the general price...

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Applies to reporting periods beginning on or after 01 Jan 2016

Interpretation - Interpretation 1052 Tax Consolidation Accounting - December 2013 (Compilation)

... being appointed as the head entity of the multiple entry consolidated (MEC) group. 2 The principal tax consolidation legislation was enacted...
... before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods. (c)...

Download PDF - 558K

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014 that end on or after 20 Dec 2013

Interpretation - Interpretation 1052 Tax Consolidation Accounting - December 2013 (Compilation)

... being appointed as the head entity of the multiple entry consolidated (MEC) group. 2 The principal tax consolidation legislation was enacted...
... before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods. (c)...

Download PDF - 557K

Applies to reporting periods beginning on or after 01 Jan 2014

Interpretation - Interpretation 1052 Tax Consolidation Accounting - December 2013 (Compilation)

... being appointed as the head entity of the multiple entry consolidated (MEC) group. 2 The principal tax consolidation legislation was enacted...
... before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods. (c)...

Download PDF - 555K

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jul 2013 that end on or after 20 Dec 2013

Standard - AASB 4 (FP) Insurance Contracts [for for-profit entities] - July 2017 (Compilation)

... within the group that is not provided in the group¶s consolidated financial statements for the relevant reporting period. For AASB 4-compiled...

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Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Standard - AASB 131 (NFP) Interests in Joint Ventures [for not-for-profit entities] - December 2012 (Compilation)

... IAS 31 TEXT Page 26 IMPLEMENTATION GUIDANCE (see AASB 127 Consolidated and Separate Financial Statements) BASIS FOR CONCLUSIONS ON IAS 31...

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Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Standard - AASB 131 (NFP) Interests in Joint Ventures [for not-for-profit entities] - December 2012 (Compilation)

... IAS 31 TEXT Page 25 IMPLEMENTATION GUIDANCE (see AASB 127 Consolidated and Separate Financial Statements) BASIS FOR CONCLUSIONS ON IAS 31...

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Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jul 2013

Standard - AASB 114 Segment Reporting - December 2007 (Compilation)

... the equity method only if those items are included in consolidated or total entity revenue. Segment revenue includes a joint venturer’s...
... objective of this Standard is to establish principles for reporting financial information by segment - information about the different types of...
... Aus1.2 This Standard does not apply to general purpose financial statements of not-for-profit entities and for-profit government departments. Aus1.3 This Standard...

Download PDF - 458K

Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jan 2009

Standard - AAS 22 Related Party Disclosures - May 1993 (Principal)

... the directors of the entity, and, in relation to the consolidated financial report of an economic entity, the directors of the...
... whole. Amajor responsibility of the Foundation is the development of Statements ofAccounting Concepts and Australian Accounting Standards.Copies of this Standard are...

Download PDF - 154K

Applies to reporting periods ending on or after 30 Jun 1993 that end before 31 Dec 2005

Interpretation - Interpretation 17 Distributions of Non-cash Assets to Owners - August 2015 (Principal)

... Operations ‡ AASB 7 Financial Instruments: Disclosures ‡ AASB 10 Consolidated Financial Statements ‡ AASB 13 Fair Value Measurement ‡ AASB...

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Applies to reporting periods beginning on or after 01 Jan 2016

Standard - AASB 107 Statement of Cash Flows - March 2016 (Compilation)

... category. 40A An investment entity, as defined in AASB 10 Consolidated Financial Statements, need not apply paragraphs 40(c) or 40(d) to...

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Applies to reporting periods beginning on or after 01 Jan 2017 but before 01 Jan 2019

Standard - AASB 1046 Director and Executive Disclosures by Disclosing Entities - January 2004 (Principal)

... Presentation and Disclosures ). It also removes the requirement for consolidated accounts to disclose the aggregate remuneration of directors of each...
... for executives of disclosing entities (Section 6 of AASB 1034 Financial Report Presentation and Disclosures ). It also removes the requirement...
... to include in the financial report two sets of financial statements, one for the parent entity and one for the...

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Applies to reporting periods ending on or after 30 Jun 2004 that end before 31 Dec 2005

Interpretation - Interpretation 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities - December 2013 (Compilation)

... capacity as owners. 4. This Interpretation does not apply to consolidated financial statements of local governments or whole of government or...

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Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jan 2014 that end on or after 20 Dec 2013

Interpretation - Interpretation 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities - December 2013 (Compilation)

... capacity as owners. 4. This Interpretation does not apply to consolidated financial statements of local governments or whole of government or...

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Applies to reporting periods beginning on or after 01 Jan 2014

Interpretation - Interpretation 11 AASB 2 – Group and Treasury Share Transactions - September 2007 (Compilation)

... share-based arrangement is accounted for as equity- settled in the consolidated financial statements of the parent, the subsidiary shall measure the...

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Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2010

Interpretation - Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds - August 2015 (Principal)

... Funds References ‡ AASB 9 Financial Instruments ‡ AASB 10 Consolidated Financial Statements ‡ AASB 11 Joint Arrangements ‡ AASB 108...

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Applies to reporting periods beginning on or after 01 Jan 2018

Standard - AASB 1050 Administered Items - December 2013 (Compilation)

... that, for example, while involving a future disbursement from the Consolidated Revenue Fund or other Fund will not involve a sacrifice...
... by government departments that have been relocated from AAS 29 Financial Reporting by Government Departments in substantially unamended form (with some...
... functions), paragraph 55 of IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions (superseded by IFRS 7...

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Applies to reporting periods beginning on or after 01 Jan 2014

Standard - AASB 118 (NFP) Revenue [for not-for-profit entities] - December 2016 (Compilation)

... such annual reporting periods, it shall also apply AASB 10 Consolidated Financial Statements and associated Standards to such periods. (k) AASB...

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Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Interpretation - Interpretation 9 Reassessment of Embedded Derivatives - December 2013 (Compilation)

... that AASB 3 Business Combinations (March 2008) and AASB 127 Consolidated and Separate Financial Statements (March 2008) are also applied to...

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Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Interpretation - Interpretation 1002 Post-Date-of-Transition Stapling Arrangements - December 2007 (Compilation)

... Policies, Changes in Accounting Estimates and Errors and IAS 27 Consolidated and Separate Financial Statements. Interpretation 1002-compiled 5 COMPARISON INTERPRETATION 1002...

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Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2009

Standard - AASB 5 Non-current Assets Held for Sale and Discontinued Operations - August 2015 (Principal)

... shall be applied for that earlier period. 44B IAS 27 Consolidated and Separate Financial Statements (as amended in 2008) added paragraph...

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Applies to reporting periods beginning on or after 01 Jan 2018

Interpretation - Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations - December 2013 (Compilation)

... applies to an MDOs own financial statements and to the consolidated financial statements where a group of entities includes an MDO....

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Applies to reporting periods beginning on or after 01 Jan 2014

Interpretation - Interpretation 112 Consolidation – Special Purpose Entities - May 2011 (Compilation)

... none of the SPE’s equity. 4 Accounting Standard AASB 127 Consolidated and Separate Financial Statements requires the consolidation of entities that...

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Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jan 2013

Interpretation - Interpretation 4 Determining whether an Arrangement contains a Lease - August 2015 (Principal)

... Consolidation²Special Purpose Entities was withdrawn and superseded by IFRS 10 Consolidated Financial Statements issued in May 2011. There is no longer...

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Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2019

Interpretation - Interpretation 107 Introduction of the Euro - August 2015 (Principal)

... IAS 27 was renamed Separate Financial Statements, by IFRS 10 Consolidated Financial Statements issued in May 2011. 2 IAS 10 (revised...

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Applies to reporting periods beginning on or after 01 Jan 2018

Interpretation - Interpretation 113 Jointly Controlled Entities – Non-Monetary Contributions by Venturers - May 2011 (Compilation)

... any unrealised gain or loss should be presented in the consolidated financial statements of the venturer. 4 This Interpretation deals with...

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Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jan 2013