207 paragraphs found in AASB 138
AASB 2008-3 Amendments to Australian Accounting Standards Arising from AASB 3 and AASB 127 amended the previous version of this Standard as follows: amended paragraphs 12, 33–35, 68, 69, 94 and 130, deleted paragraphs 38 and 129 and added paragraph 115A. …
AASB 2014-1 Amendments to Australian Accounting Standards , issued in June 2014, amended paragraph 80 in the previous version of this Standard. An entity shall apply that amendment for annual periods beginning on or after 1 July 2014. Earlier application …
An entity shall apply the amendment made by AASB 2014-1 to all revaluations recognised in annual periods beginning on or after the date of initial application of that amendment and in the immediately preceding annual period. An entity may also present …
AASB 2014-4 Amendments to Australian Accounting Standards – Clarification of Acceptable Methods of Depreciation and Amortisation , issued in August 2014, amended the previous version of this Standard as follows: amended paragraphs 92 and 98 and added …
AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15 , issued in December 2014, amended paragraphs 3, 114 and 116 in the previous version of this Standard. An entity shall apply those amendments when it applies …
AASB 16, issued in February 2016, amended paragraphs 3, 6, 113 and 114. An entity shall apply those amendments when it applies AASB 16. …