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Accounting Standard/Interpretation |
Treasury Analysis |
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AASB 1004 (Dec 2007) regarding contributions |
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AASB 1049 (Oct 2007) regarding the whole of government and general government sector financial reporting |
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AASB 1050 (Dec 2007) regarding administered items |
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AASB 1051 (Dec 2007) regarding land under roads |
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AASB 1052 (Dec 2007) regarding disaggregated disclosures |
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AASB 2007-9 regarding amendments arising from the review of AAS 27, AAS 29 and AAS 31 |
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AASB 2008-09 and AASB 2008-12 regarding reclassification of financial assets |
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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 |
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Note 1 – Links to the full text of the above Standards and Interpretations can be found on the AASB website: www.aasb.com.au