231 paragraphs found in AASB 3
The acquirer shall measure a group of contracts within the scope of AASB 17 Insurance Contracts acquired in a business combination, and any assets for insurance acquisition cash flows as defined in AASB 17, as a liability or asset in accordance with …
AASB 17, issued in July 2017, amended paragraphs 17, 20, 21, 35 and B63, and after paragraph 31 added a heading and paragraph 31A. AASB 2020-5 Amendments to Australian Accounting Standards – Insurance Contracts , issued in July 2020, amended paragraph …
The objective of this Standard is to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects. To accomplish that, this Standard …
AusCF paragraphs and footnotes 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 AASB 1048 Interpretation of Standards …
Where assets and liabilities are transferred to a local government from another local government at no cost, or for nominal consideration, pursuant to legislation, ministerial directive or other externally imposed requirement, paragraphs Aus63.1–Aus63.9 …
This Standard applies to a transaction or other event that meets the definition of a business combination. This Standard does not apply to: (a) the accounting for the formation of a joint arrangement in the financial statements of the joint arrangement …
A restructure of administrative arrangements, as defined in Appendix A of AASB 1004 Contributions , is outside the scope of this Standard. AASB 1004 specifies requirements for restructures of administrative …
The requirements of this Standard do not apply to the acquisition by an investment entity, as defined in AASB 10 Consolidated Financial Statements , of an investment in a subsidiary that is required to be measured at fair value through profit or …
An entity shall determine whether a transaction or other event is a business combination by applying the definition in this Standard, which requires that the assets acquired and liabilities assumed constitute a business. If the assets acquired are not a …
An entity shall account for each business combination by applying the acquisition method. …