References

Australia

The Urgent Issues Group discussed Issues Paper 04/3 “Revision of Various UIG Abstracts for 2005” in relation to this Interpretation at its meeting on 22 July 2004. In developing the superseded Abstract, the UIG discussed Issue Summary 98/1 “The Superannuation Contributions Surcharge” at meetings on 24 March and 18 June 1998.

  • AASB 137 Provisions, Contingent Liabilities and Contingent Assets
  • AAS 25 Financial Reporting by Superannuation Plans
  • Framework for the Preparation and Presentation of Financial Statements[1]

International Accounting Standards Board

  • International Accounting Standard IAS 37 Provisions, Contingent Liabilities and Contingent Assets
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.