Todays Date: February 13, 2012
QUICK LINKS
2009/10 Amendments / New Accounting Standards
| Accounting Standard/Interpretation | Treasury Analysis |
| AASB 3, AASB 127 and AASB 2008-3 (Mar 2008) regarding business combinations | - |
| AASB 8 and AASB 2007-3 regarding operating segments | - |
| AASB 101 (Sept 2007) & AASB 2007-8 regarding presentation of financial statements | Treasury Analysis |
| AASB 123 (June 2007) and AASB 2009-1 regarding borrowing costs | Treasury Analysis |
| AASB 1039 regarding concise financial reports | - |
| AASB 2008-1 regarding share based payments | - |
| AASB 2008-2 regarding puttable financial instruments | - |
| AASB 2008-5 and AASB 2008-6 regarding annual improvements project | - |
| AASB 2008-7 regarding cost of an investment in a subsidiary | - |
| AASB 2008-8 regarding eligible hedged items | - |
| AASB 2008-9 regarding AASB 1049 amendments consistent with AASB 101 | - |
| AASB 2008-11 regarding business combinations with NFP entities | - |
| AASB 2009-1 regarding borrowing costs of NFP public sector entities | - |
| AASB 2009-2 regarding financial instrument disclosures | Treasury Analysis |
| Interpretation 15 on construction of real estate | - |
| Interpretation 16 on hedges of a net investment in a foreign operation | - |
| Interpretation 17 & AASB 2008-13 on distribution of non cash assets to owners | - |
| Interpretation 18 on transfers of assets from customers | - |
| AASB 2009-4 resulting from annual improvements project re business combinations | - |
| AASB 2009-6 and AASB 2009-7 editorial changes | - |
Note 1 – Links to the full text of the above Standards and Interpretations can be found on the AASB website: www.aasb.com.au