2008/09 Amendments / New Accounting Standards

Accounting Standard/Interpretation

Treasury Analysis

AASB 1004 (Dec 2007) regarding contributions

Treasury Analysis

AASB 1049 (Oct 2007) regarding the whole of government and general government sector financial reporting

Treasury Analysis

AASB 1050 (Dec 2007) regarding administered items

Treasury Analysis

AASB 1051 (Dec 2007) regarding land under roads

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AASB 1052 (Dec 2007) regarding disaggregated disclosures

Treasury Analysis

AASB 2007-9 regarding amendments arising from the review of AAS 27, AAS 29 and AAS 31

Treasury Analysis

AASB 2008-09 and AASB 2008-12 regarding reclassification of financial assets

Treasury Analysis

Interpretation 4 regarding determining whether an arrangement contains a lease (Feb 2007) (amended as a result of Interpretation 12)

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Interpretation 12 and AASB 2007-2 regarding service concession arrangements (except changed references to UIG Interpretations which apply from 2006/07)

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Interpretation 13 on customer loyalty programmes

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Interpretation 14 regarding the limit on a defined benefit asset

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Interpretation 129 (Feb 2007) regarding service concession disclosures

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Interpretation 1038 (Dec 2007) regarding contribution by owners

Treasury Analysis

   

 

 

Note 1 – Links to the full text of the above Standards and Interpretations can be found on the AASB website: www.aasb.com.au