References (INT1031_07-04_COMPmay19_01-20)

References

Australia

The Urgent Issues Group discussed Issues Paper 04/3 “Revision of Various UIG Abstracts for 2005” in relation to this Interpretation at meetings on 4 May and 10 June 2004. In developing the superseded Abstract, the UIG discussed Issue Summary 99/9 “Accounting for the Goods and Services Tax (GST)” at meetings on 4 November and 16 December 1999.

AASB 15 Revenue from Contracts with Customers
AASB 102 Inventories
AASB 107 Statement of Cash Flows
AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors
AASB 116 Property, Plant and Equipment
AASB 138 Intangible Assets
Framework for the Preparation and Presentation of Financial Statements^[1]

Canada

Emerging Issues Committee Abstract EIC-18 Accounting for the Goods and Services Tax

New Zealand

Financial Reporting Standard FRS-19 Accounting for Goods and Services Tax

United Kingdom

Statement of Standard Accounting Practice SSAP 5 Accounting for Value Added Tax

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.