Todays Date: May 17, 2012
QUICK LINKS
Post 2011/12 Amendments / New Accounting Standards
| Accounting Standard/Interpretation | Treasury Analysis | Effective |
| AASB 9 and AASB 2010-7 regarding financial instruments | - | 2013/14 |
| AASB 1053 and AASB 2010-2 regarding differential reporting | - | 2013/14 |
| AASB 2010-8 regarding deferred tax: recovery of underlying assets | - | 2012/13 |
| AASB 2010-10 regarding removal of fixed dates for first time adopters | - | 2013/14 |
| AASB 2011-2 regarding the Trans Tasman Convergence project – RDR | - | 2013/14 |
| AASB 2011-3 regarding orderly adoption of changes to the ABS GFS Manual | - | 2012/13 |
| AASB 2011-4 removing individual key management personnel disclosures | - | 2013/14 |
| AASB 2011-6 regarding RDR requirements extending relief from consolidation, the equity method and proportionate consolidation | - | 2013/14 |
| AASB 10 Consolidated financial statements | - | 2013/14 |
| AASB 11 Joint arrangements | - | 2013/14 |
| AASB 12 Disclosures of interests in other entities | - | 2013/14 |
| AASB 13 and AASB 2011-8 regarding fair value measurement | - | 2013/14 |
| AASB 119, AASB 2011-10 and AASB 2011-11 regarding employee benefits | - | 2013/14 |
| AASB 127 Separate financial statements | - | 2013/14 |
| AASB 128 Investments in associates and joint ventures | - | 2013/14 |
| AASB 2011-7 regarding consolidation and joint arrangements | - | 2013/14 |
| AASB 2011-9 regarding presentation of items of other comprehensive income | - | 2012/13 |
| AASB 2011-12 regarding Interpretation 20 | - | 2013/14 |
| AASB 2011-13 regarding AASB 1049 and GAAP/GFS harmonisation | - | 2012/13 |
Note 1 – Links to the full text of the above Standards and Interpretations can be found on the AASB website: www.aasb.com.au