2005/06 AUSTRALIAN ACCOUNTING STANDARDS (I.E. ON FIRST TIME ADOPTION OF AEIFRS)
| Accounting Standards | Treasury Analysis |
| Summary of Key Differences arising from adoption of IAS | |
| Framework for the Preparation and Presentation of Financial Statements | |
| AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards | |
| AASB 2 Share-based Payment | - |
| AASB 3 Business Combinations | |
| AASB 4 Insurance Contracts | - |
| AASB 5 Non-Current Assets Held for Sale and Discontinued Operations | |
| AASB 6 Exploration for and Evaluation of Mineral Resources | - |
| AASB 101 Presentation of Financial Statements | |
| AASB 102 Inventories | |
| AASB 107 Cash Flow Statements | |
| AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors | |
| AASB 110 Events after the Balance Sheet date | |
| AASB 111 Construction Contracts | |
| AASB 112 Income Taxes | |
| AASB 114 Segment Reporting | - |
| AASB 116 Property, Plant and Equipment | |
| AASB 117 Leases | |
| AASB 118 Revenue | |
| AASB 119 Employee Benefits | |
| AASB 120 Accounting for Government grants and Disclosure of Government Assistance | |
| AASB 121 Effects of Changes in Foreign Exchange Rates | |
| AASB 123 Borrowing Costs | |
| AASB 124 Related Party Disclosures | - |
| AASB 127 Consolidated and Separate Financial Statements | |
| AASB 128 Investments in Associates | |
| AASB 129 Financial Reporting in Hyperinflationary Economies | - |
| AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions | - |
| AASB 131 Interests in Joint Ventures | |
| AASB 132 Financial Instruments: Disclosure and Presentation | |
| AASB 133 Earnings Per Share | - |
| AASB 134 Interim Financial Reporting | - |
| AASB 136 Impairment of Assets | |
| AASB 137 Provisions, Contingent Liabilities and Contingent Assets | |
| AASB 138 Intangible Assets | |
| AASB 139 Financial Instruments: Recognition and Measurement | |
| AASB 140 Investment Property | |
| AASB 141 Agriculture | - |
| AASB 1004 Contributions | |
| AASB 1023 General Insurance Contracts | |
| AASB 1031 Materiality | - |
| AASB 1038 Life Insurance Contracts | - |
| AASB 1039 Concise Financial Reports | - |
| AASB 1047 Disclosing the Impacts of Adopting Australian Equivalents to International Financial Reporting Standards | |
| AASB 1048 Interpretation and Application of Standards | - |
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| AAS Accounting Standards |
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| AAS 25 Financial Reporting by Superannuation Plans | - |
| AAS 27 Financial Reporting by Local Governments | - |
| AAS 29 Financial Reporting by Government Departments | - |
| AAS 31 Financial Reporting by Governments | - |
Note 1 – Links to the full text of the above Standards can be found on the AASB website: www.aasb.com.au