Appendix G
AASB and UIG pronouncements as to 30 June 2003
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 |
| 1020B | - | Amendments to accounting standard AASB 1020 and Australian accounting standard AAS 3 | 11/02 |
| 1021 | 4 | Depreciation | # 8/97 |
| 1022 | 7 | Accounting for the extractive industries | 10/89 |
| 1023 | 26 | Financial reporting of general insurance activities | # 11/96 |
| AASB series | AAS series | Title | Issued (re-issued#) |
| 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 | # 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 |
| 1045 | Land under roads: amendments to AAS 27A, AAS 29A and AAS 31A | 10/02 |
|
| - | 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 |
Accounting interpretations
No |
Title |
Issued |
AI 1 |
Amortisation of identifiable intangible assets |
6/99 |
AI 2 |
Transition to AASB equivalents of IASB standards and applying the hierarchy of pronouncements in AASB 1001 and AAS 6 |
5/03 |
UIG abstracts
Abstract |
Title |
Issued (re-issued#) |
1 |
Lessee accounting for surplus leased space under a non-cancelable operating lease |
6/95 |
2 |
Accounting for non-vesting sick leave |
6/95 |
3 |
Lessee accounting for lease incentives under a non-cancelable 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 [revised] |
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 |
48 |
Status of tax consolidation legislation |
7/02 |
49 |
Revenue - barter transactions involving advertising services |
8/02 |
50 |
Evaluating the substance of transactions involving the legal form of a lease |
9/02 |
51 |
Recovery of unfunded superannuation of universities |
12/02 |
52 |
Income tax accounting under the tax consolidation system [revised] |
12/02 |
53 |
Pre-completion contracts for the sale of residential development properties |
4/03 |