25 paragraphs found in AASB 1052
The objective of this Standard is to specify principles for reporting: (a) financial information by function or activity by local governments; and (b) financial information about service costs and achievements by government …
Disclosures made in accordance with this Standard provide users with information relevant to assessing the performance of a local government or government department, including accountability for resources entrusted to …
Subject to paragraphs 4 and 5 , this Standard applies to general purpose financial statements of local governments and government …
Paragraphs 11 to 14 only apply to general purpose financial statements of local governments. …
Paragraphs 15 to 21 only apply to general purpose financial statements of government departments. …
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 …
This Standard does not specify disaggregated disclosure requirements for whole of governments or General Government Sectors (GGSs). The requirements for disaggregated disclosures for whole of governments and GGSs are contained in AASB 1049 …
When applicable, this Standard, together with the Standards referred to in paragraph 7 , supersede: (a) AAS 27 Financial Reporting by Local Governments as issued in June 1996, as amended; and (b) AAS 29 Financial Reporting by Government Departments as …