188 paragraphs found in AASB 1
The objective of this Standard is to ensure that an entity’s first Australian-Accounting-Standards financial statements , and its interim financial reports for part of the period covered by those financial statements, contain high quality information …
[Aus] The term ‘Australian Accounting Standards’ refers to Standards (including Interpretations) made by the AASB that apply to any reporting period beginning on or after 1 January 2005. In this context, the term encompasses Australian Accounting …
An entity shall apply this Standard in: (a) its first Australian-Accounting-Standards financial statements; and (b) each interim financial report, if any, that it presents in accordance with AASB 134 Interim Financial Reporting for part of the period …
An entity’s first Australian-Accounting-Standards financial statements are the first annual financial statements in which the entity adopts Australian Accounting Standards, by an explicit and unreserved statement in those financial statements of …
In rare circumstances, a not-for-profit public sector entity may experience extreme difficulties in complying with the requirements of certain Australian Accounting Standards due to information deficiencies that have caused the entity to state …
This Standard applies when an entity first adopts Australian Accounting Standards. It does not apply when, for example, an entity: (a) stops presenting financial statements in accordance with national requirements, having previously presented them as well …
Notwithstanding the requirements in paragraphs 2 and 3 , an entity that has applied Australian Accounting Standards or IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and …
When an entity does not elect to apply this Standard in accordance with paragraph 4A , the entity shall nevertheless apply the disclosure requirements in paragraphs 23A–23B of AASB 1, in addition to the disclosure requirements in AASB 108 …
This Standard does not apply to changes in accounting policies made by an entity that already applies Australian Accounting Standards. Such changes are the subject of: (a) requirements on changes in accounting policies in AASB 108 Accounting Policies, …