100 paragraphs found in AASB 5
AASB 17, issued in July 2017, amended paragraph 5. An entity shall apply that amendment when it applies AASB 17. …
The objective of this Standard is to specify the accounting for assets held for sale, and the presentation and disclosure of discontinued operations. In particular, the Standard requires: (a) assets that meet the criteria to be classified as held for sale …
The classification and presentation requirements of this Standard apply to all recognised non-current assets [1] and to all disposal groups of an entity. The measurement requirements of this Standard apply to all recognised non-current assets and disposal …
The requirements in this Standard do not apply to: (a) the restructuring of administrative arrangements; and (b) the restructuring of administered activities of government …
AASB 1004 Contributions includes requirements for the disclosure of assets, liabilities and items of equity resulting from the restructuring of administrative …
An administered activity of a government department does not give rise to income and expenses of the department reporting the administered activity (see AASB 1050 Administered Items ) and therefore, from the point of view of the department, the …
Although AASB 3 Business Combinations contains requirements relating to the restructuring of local governments, these requirements only apply to the local government receiving assets or liabilities as a result of the restructuring. This Standard applies …
Assets classified as non-current in accordance with AASB 101 Presentation of Financial Statements shall not be reclassified as current assets until they meet the criteria to be classified as held for sale in accordance with this Standard. Assets of a …
Sometimes an entity disposes of a group of assets, possibly with some directly associated liabilities, together in a single transaction. Such a disposal group may be a group of cash-generating units , a single cash-generating unit, or part of a …
The measurement provisions of this Standard [3] do not apply to the following assets, which are covered by the Australian Accounting Standards listed, either as individual assets or as part of a disposal group: (a) deferred tax assets ( AASB 112 Income …