81 paragraphs found in AASB 141
This Standard becomes operative for annual financial statements covering periods beginning on or after 1 January 2016. Earlier application is encouraged for periods beginning on or after 1 January 2014 but before 1 January 2016. If an entity applies this …
This Standard does not establish any specific transitional provisions. The adoption of this Standard is accounted for in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors …
In the previous version of this Standard, paragraphs 5, 6, 17, 20 and 21 were amended and paragraph 14 deleted by AASB 2008-5 Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in July 2008. An entity shall …
AASB 2014-6 Amendments to Australian Accounting Standards – Agriculture: Bearer Plants , issued in December 2014, amended the previous version of this Standard as follows: amended paragraphs 1–5, 8, 24 and 44 and added paragraphs 5A–5C and 63. An entity …
In the reporting period when AASB 2014-6 is first applied an entity need not disclose the quantitative information required by paragraph 28(f) of AASB 108 for the current period. However, an entity shall present the quantitative information required by …
AASB 16, issued in February 2016, amended paragraph 2. An entity shall apply that amendment when it applies AASB 16. …
Paragraphs 40–57 do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 …