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 26 August 2004. In developing the superseded Abstract, the UIG discussed Issue Summary 04/1 “Accounting for Earthworks” at meetings on 12 February, 18 March and 4 May 2004.

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

Accounting Standard AASB 116 Property, Plant and Equipment

Canada

CICA Handbook Section 3061 Property, Plant and Equipment

International Accounting Standards Board

International Accounting Standard IAS 16 Property, Plant and Equipment

New Zealand

Financial Reporting Standard FRS-3 Accounting for Property, Plant and Equipment

United Kingdom

Financial Reporting Standard FRS 15 Tangible Fixed Assets

United States of America

Accounting Research Bulletin ARB 43 Restatement and Revision of Accounting Research Bulletins, Chapter 9 – Depreciation

Governmental Accounting Standards Board GASB Statement 34 Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments