Appendix G
AASB and UIG pronouncements to 30 June 2002
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 | International convergence and harmonisation policy |
# 4/02
|
| PS 5 | The nature and purpose of statements of accounting concepts |
# 7/01
|
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 | Accounting for investments in associates |
# 8/98
|
|
| 14 | Accounting for investments in associates |
5/97
|
|
| 1016A | - | Amendments to accounting standard AASB 1016 |
10/98
|
| 1017 | Related party disclosures |
# 2/97
|
|
| 22 | Related party disclosures |
5/93
|
|
| 1018 | - | Statement of financial performance |
# 6/02
|
| 1019 | 2 | Inventories |
# 3/98
|
| 1020 | 3 | Income taxes |
# 12/99
|
| 1020A | - | Amendments to accounting standard AASB 1020 and Australian accounting standard AAS 3 |
# 6/02
|
| 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
|
AASB and AAS-series accounting standards (continued)
| AASB series | AAS series | Title |
Issued (re-issued#) |
| 1026 | 28 | Statement of cash flows |
# 10/97
|
| 1027 | - | Earnings per share |
# 6/01
|
| 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 |
# 6/02
|
| 1040 | 36 | Statement of financial position |
10/99
|
| 1041 | - | Revaluation of non-current assets |
#7/01
|
| 1042 | - | Discontinuing operations |
8/00
|
| 1043 | - | Changes to the application of AASB and AAS standards and other amendments |
12/00
|
| 1044 | - | Provisions, contingent liabilities and contingent assets |
10/01
|
| - | 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
|
+ The AASB policy is to amalgamate the two series of standards and issue a single series of AASB standards.
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
|
| 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
|
| 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 website costs |
1/01
|
| 38 | Contributions by owners made to wholly-owned public sector entities |
1/01
|
| 39 | Effect of tax consolidation proposals on deferred tax balances |
7/01
|
| 40 | Non-reciprocal transfers within an economic entity for monetary or no consideration |
9/01
|
| 41 | Fair value of equity instruments issued as purchase consideration |
9/01
|
| 42 | Subscriber acquisition costs in the telecommunications industry |
10/01
|
| 43 | Classification of financial instruments with conversion options |
11/01
|
| 44 | Acquisition of In-process research and development |
3/02
|
| 45 | Subsidiary becomes a joint venture entity or an associate |
4/02
|
| 46 | Initial foreign currency translation for redomiciled entities |
4/02
|
| 47 | Professional indemnity claims liabilities in medical defence organisations |
6/02
|