17 paragraphs found in AASB 1048
The objective of this Standard is to provide an up-to-date listing of Australian Interpretations and to ensure the effectiveness of references in Australian Accounting Standards to Australian Interpretations and to the Framework for the Preparation and …
AusCF paragraphs included in this Standard apply only to: (a) not-for-profit entities; and (b) for-profit entities that are not applying the Conceptual Framework for Financial Reporting (as identified in this Standard). Such entities are referred to as …
This Standard applies to annual reporting periods ending on or after 31 December 2020. …
This Standard may be applied to annual reporting periods that end before 31 December 2020. …
This Standard refers to all Australian Interpretations currently approved by the AASB and applicable to any period [1] specified in paragraph 2 (by either mandatory or early application), classified according to whether they correspond to Interpretations …
For ease of presentation, the Australian Interpretations are set out in two separate tables: in paragraph 6 , Table 1 lists those corresponding to IASB Interpretations and, in paragraph 8 , Table 2 lists the other Interpretations. Each reference to an …
An entity shall apply each relevant Australian Interpretation listed in Table 1 below. Table 1: Australian Interpretations corresponding to IASB Interpretations Interpretation Issue Date Title Application Date (annual reporting periods) IFRIC or SIC …
The principal application date listed in Table 1 for each Interpretation is a reference to annual reporting periods beginning or ending (as indicated) on or after the date specified. An entity may elect to apply an individual Interpretation to annual …
An entity shall apply each relevant Australian Interpretation listed in Table 2 below. Table 2: Other Australian Interpretations Interpretation Issue Date Title Application Date (annual reporting periods) 1003 May 2019 [as amended to] Australian Petroleum …