40 paragraphs found in AASB 1004
The following table identifies which paragraphs are applicable to each type of entity to which this Standard applies: Type of entity to which the paragraph is applicable Content of paragraphs Para No. Government departments Parliamentary appropriations …
This Standard applies to annual reporting periods beginning on or after 1 July 2008. [Note: For application dates of paragraphs changed or added by an amending Standard, see Compilation …
This Standard may be applied to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2008 , provided there is early adoption for the same annual reporting period of the following pronouncements being issued at about the same …
When applicable, this Standard, together with the Standards referred to in paragraph 8 , supersede: (a) AASB 1004 Contributions as notified in the Commonwealth of Australia Gazette No S 294, 22 July 2004; (b) AAS 27 …
Paragraph 32 of this Standard applies only to government departments. …
Parliamentary appropriations over which a government department gains control during the reporting period shall be recognised as a direct adjustment to equity where the appropriation satisfies the definition of a contribution by …