42 paragraphs found in AASB 1039
The first page of the concise financial report shall prominently display advice to the effect that: (a) the concise financial report is an extract from the financial report; (b) the financial statements and specific disclosures included in the concise …
Any requirements relating to comparative information in other Accounting Standards that have been adopted in the preparation of the financial report are applicable in this …
When disclosure is not required with respect to the current reporting period for an item in paragraphs 28 to 32 of this Standard but was required in the preceding reporting period, it is still necessary to disclose the comparative …
In this Standard, technical terms have the same meaning as in the relevant Accounting Standards applied in the preparation of the financial report for the current reporting …
The terms ‘concise report’, ‘concise financial report’, ‘financial report’, ‘listed company’ and ‘members’ have the meanings as given or used in Chapter 2M of the Corporations …
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2022 . Earlier application is permitted for annual reporting periods beginning on or after 1 January 2014 but before 1 January 2022. It incorporates relevant …
© Commonwealth of Australia 2022 This work is copyright, including the d igital devices and links. Apart from any use as permitted under the Copyright Act 1968 , no part may be reproduced by any process without prior written permission. Requests and …
Australian Accounting Standard AASB 1039 Concise Financial Reports (as amended) is set out in paragraphs 1 – 37. All the paragraphs have equal authority. Paragraphs in bold type state the main principles. AASB 1039 is to be read in the context of …
The Australian Accounting Standards Board made Accounting Standard AASB 1039 Concise Financial Reports under section 334 of the Corporations Act 2001 on 27 August 2008 . This compiled version of AASB 1039 applie s to annual reporting periods beginning on …
This Standard applies to a concise financial report prepared by an entity in accordance with paragraph 314(2)(a) in Part 2M.3 of the Corporations …