Pre-2005 AASB Standards

These Standards have been superseded with effect for annual reporting periods beginning on or after 1 January 2005.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.