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10 paragraphs found in AASB 129
Para 33
… all items in the statement of cash flows are expressed in terms of the measuring unit current at the end of the …
REVIEW IN PRONOUNCEMENT
Para 3
… (b) the general population regards monetary amounts not in terms of the local currency but in terms of a relatively stable foreign currency. Prices may be …
REVIEW IN PRONOUNCEMENT
Para 34
… that the comparative financial statements are presented in terms of the measuring unit current at the end of the … in respect of earlier periods is also expressed in terms of the measuring unit current at the end of the …
REVIEW IN PRONOUNCEMENT
Para 11
… of financial position amounts not already expressed in terms of the measuring unit current at the end of the …
REVIEW IN PRONOUNCEMENT
Para 12
… are not restated because they are already expressed in terms of the monetary unit current at the end of the …
REVIEW IN PRONOUNCEMENT
Para 26
… in the statement of comprehensive income are expressed in terms of the measuring unit current at the end of the …
REVIEW IN PRONOUNCEMENT
Para 8
… approach or a current cost approach, shall be stated in terms of the measuring unit current at the end of the … in respect of earlier periods shall also be stated in terms of the measuring unit current at the end of the …
REVIEW IN PRONOUNCEMENT
Para 29
… cost are not restated because they are already expressed in terms of the measuring unit current at the end of the …
REVIEW IN PRONOUNCEMENT
Para 7
… cost approach, are useful only if they are expressed in terms of the measuring unit current at the end of the …
REVIEW IN PRONOUNCEMENT
Para 39
… of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the …
REVIEW IN PRONOUNCEMENT

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The AASB issues principles-based Australian accounting, sustainability and external reporting Standards and guidance that meet user needs and enhance external reporting consistency and quality.

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