No.

Title

Issued
(re-issued#)

SAC 1

Definition of the Reporting Entity

8/90

SAC 2

Objective of General Purpose Financial Reporting

8/90

SAC 3

Qualitative Characteristics of Financial Information

8/90

SAC 4

Definition and Recognition of the Elements of Financial Statements

#3/95

No.

Title

Issued
(re-issued#)

PS 1

The Development of Statements of Accounting Concepts and Accounting Standards

7/93

PS 2

The Operation of Consultative Groups to the AASB and PSASB

#7/94

PS 3

The Operation of Project Advisory Panels

3/94

PS 4

Australia - New Zealand Harmonisation Policy

7/94

PS 5

The Nature and Purpose of Statements of Accounting Concepts

3/95

PS 6

International Harmonisation Policy

4/96

AASB series

AAS series

Title

Issued
(re-issued#)

1001

6

Accounting Policies

#3/99

1002

8

Events Occurring After Reporting Date

#10/97

1004

15

Revenue

#6/98

1005

16

Financial Reporting by Segments

4/86

1006

19

Interests in Joint Ventures

#12/98

1008

17

Leases

#10/98

1009

11

Construction Contracts

#12/97

1010

10

Recoverable Amount of Non-Current Assets

#12/99

1011

13

Accounting for Research and Development Costs

5/87

1012

20

Foreign Currency Translation

#7/88

1013

18

Accounting for Goodwill

#6/96

1014

23

Set-off and Extinguishment of Debt

#12/96

1015

21

Acquisitions of Assets

#11/99

1016

14**

Accounting for Investments in Associates

# 8/98
**5/97

1016A

-

Amendments to Accounting Standard AASB 1016

10/98

1017

22**

Related Party Disclosures

#2/97
**5/93

1018

1

Statement of Financial Performance

#10/99

1019

2

Inventories

#3/98

1020

3

Income Taxes

#12/99

1021

4

Depreciation

#8/97

1022

7

Accounting for the Extractive Industries

10/89

1023

26

Financial Reporting of General Insurance Activities

#11/96

1024

24

Consolidated Accounts

#5/92

1025

-

Application of the Reporting Entity Concept and Other Amendments

7/91

1026

28

Statement of Cash Flows

#10/97

1027

-

Earnings per Share

11/92

1028

30

Accounting for Employee Entitlements

3/94

1029

-

Half-Year Accounts and Consolidated Accounts

12/94

1030

-

Application of Accounting Standards to Financial Year Accounts and Consolidated Accounts of Disclosing Entities other than Companies

12/94

1031

5

Materiality

9/95

1032

32

Specific Disclosures by Financial Institutions

12/96

1033

33

Presentation and Disclosure of Financial Instruments

#10/99

1034

37

Financial Report Presentation and Disclosures

#10/99

1036

34

Borrowing Costs

12/97

1037

35

Self-Generating and Regenerating Assets

8/98

1037A

35A

Amendments to Accounting Standard AASB 1037

7/99

1038

-

Life Insurance Business

11/98

1039

-

Concise Financial Reports

12/98

1040

36

Statement of Financial Position

10/99

1041

38

Revaluation of Non-Current Assets

12/99

-

25

Financial Reporting by Superannuation Plans

3/93

-

27

Financial Reporting by Local Governments

#6/96

-

27A

Amendments to the Transitional Provisions in AAS 27

12/99

-

29

Financial Reporting by Government Departments

#6/98

-

29A

Amendments to the Transitional Provisions in AAS 29

12/99

31

Financial Reporting by Governments

6/98

31A

Amendments to the Transitional Provisions in AAS 31

12/99

No.

Title

Issued

AI 1

Amortisation of Identifiable Intangible Assets

6/99

Abstract

Title

Issued
(re-issued#)

1

Lessee Accounting for Surplus Leased Space Under a Non-Cancellable Operating Lease

6/95

2

Accounting for Non-Vesting Sick Leave

6/95

3

Lessee Accounting for Lease Incentives Under a Non-Cancellable Operating Lease

8/95

4

Disclosure of Accounting Policies for Restoration Obligations in the Extractive Industries

8/95

6

Accounting for Acquisitions - Deferred Settlement of Cash Consideration

12/95

7

Accounting for Non-Current Assets - Derecognition of Intangible Assets and Change in the Basis of Measurement of a Class of Assets

3/96

8

Accounting for Acquisitions - Recognition of Restructuring Costs as Liabilities

6/96

9

Accounting for Acquisitions - Recognition of Acquired Tax Losses

6/96

10

Accounting for Acquisitions - Gold Mining Companies

11/96

11

Accounting for Contributions of, or Contributions for the Acquisition of, Non-Current Assets

12/96

12

Accounting for the Costs of Modifying Computer Software for the Year 2000

4/97

13

The Presentation of the Financial Report of Entities Whose Securities are `Stapled'

#5/00

14

Directors' Remuneration

6/97

15

Early Termination of Foreign Currency Hedges

11/97

16

Accounting for Share Buy-Backs

1/98

17

Developer and Customer Contributions in Price Regulated Industries

5/98

18

Early Termination of Gold Hedges

5/98

19

The Superannuation Contributions Surcharge

7/98

20

Equity Accounting - Elimination of Unrealised Profits and Losses on Transactions with Associates

10/98

21

Consistency - Different Cost Formulas for Inventories

10/98

22

Accounting for the Buy-Back of No Par Value Shares

11/98

23

Transaction Costs Arising on the Issue or Intended Issue of Equity Instruments

#6/00

24

Equity Accounting - Carrying Amount of an Investment in an Associate

11/98

25

Redesignation of Hedges

4/99

26

Accounting for Major Cyclical Maintenance

6/99

27

Designation as Hedges - Sold (Written) Options

7/99

28

Consolidation - Special Purpose Entities

7/99

29

Early Termination of Interest Rate Swaps

12/99

30

Depreciation of Long-Lived Physical Assets, including Infrastructure Assets : Condition-Based Depreciation and Other Related Methods

1/00

31

Accounting for the Goods and Services Tax (GST)

1/00

32

Designation as Hedges - Rollover Strategies

1/00

33

Hedges of Anticipated Purchases and Sales

5/00

34

Acquisitions and Goodwill - First-Time Application of Accounting Standards

6/00