References

•               Framework for the Preparation and Presentation of Financial Statements[1]

•               AASB 1 First-time Adoption of Australian Accounting Standards

•               AASB 7 Financial Instruments: Disclosures

•               AASB 9 Financial Instruments

•               AASB 15 Revenue from Contracts with Customers

•               AASB 16 Leases

•               AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors

•               AASB 116 Property, Plant and Equipment

•               AASB 120 Accounting for Government Grants and Disclosure of Government Assistance

•               AASB 123 Borrowing Costs

•               AASB 132 Financial Instruments: Presentation

•               AASB 136 Impairment of Assets

•               AASB 137 Provisions, Contingent Liabilities and Contingent Assets

•               AASB 138 Intangible Assets

•               AASB Interpretation 129 Service Concession Arrangements: Disclosures[2]

1

The reference is to the Framework for the Preparation and Presentation of Financial Statements adopted by the AASB in 2004 and in effect when the Interpretation was developed.

2

UIG Interpretation 129 Disclosure – Service Concession Arrangements was amended and reissued as AASB Interpretation 129 concurrently with the issue of this Interpretation.