Appendix G
Authoritative pronouncements issued by the AASB and UIG as at 30 June 2001
Statements of accounting concepts
|
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 |
Policy statements
|
No. |
Title |
Issued (re-issued#) |
|
PS 1 |
The Development of Statements of Accounting Concepts and Accounting Standards |
7/93 |
|
PS 2 |
The AASB Consultative Group |
# 6/01 |
|
PS 3 |
AASB Project Advisory Panels |
# 6/01 |
|
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 and AAS-series accounting standards
|
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 |
- |
Segment Reporting |
#8/00 |
|
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 |
- |
Foreign Currency Translation |
#11/00 |
|
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 |
|
1016A |
- |
Amendments to Accounting Standard AASB 1016 |
10/98 |
|
1017 |
22** |
Related Party Disclosures |
# 2/97 |
|
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 |
AASB and AAS-series accounting standards (continued)
|
AASB series |
AAS series |
Title |
Issued (re-issued#) |
|
1027 |
- |
Earnings per Share |
#10/00 |
|
1028 |
- |
Employee Benefits |
# 6/01 |
|
1029 |
- |
Interim Financial Reporting |
#10/00 |
|
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 |
|
1042 |
- |
Discontinuing Operations |
8/00 |
|
1043 |
- |
Changes to the Application of AASB and AAS Standards and Other Amendments |
12/00 |
|
- |
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 |
AASB and AAS-series accounting standards (continued)
|
AASB series |
AAS series |
Title |
Issued (re-issued#) |
|
- |
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 |
Accounting interpretations
|
No. |
Title |
Issued |
|
AI 1 |
Amortisation of Identifiable Intangible Assets |
6/99 |
UIG Abstracts
|
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 |
UIG Abstracts (continued)
|
Abstract |
Title |
Issued (re-issued#) |
|
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 |
#12/00 |
|
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 |
#12/00 |
|
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 |
#12/00 |
|
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 |
#12/00 |
|
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 |
#12/00 |
|
33 |
Hedges of Anticipated Purchases and Sales |
5/00 |
UIG Abstracts (continued)
|
Abstract |
Title |
Issued (re-issued#) |
|
34 |
Acquisitions and Goodwill - First-Time Application of Accounting Standards |
6/00 |
|
35 |
Disclosure of Contingent Liabilities |
8/00 |
|
36 |
Non-Monetary Contributions Establishing a Joint Venture Entity |
12/00 |
|
37 |
Accounting for Web Site Costs |
1/01 |
|
38 |
Contributions by Owners Made to Wholly-Owned Public Sector Entities |
1/01 |