218 paragraphs found in AASB 132
AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15 , issued in December 2014, amended paragraph AG21 in the previous version of this Standard. An entity shall apply that amendment when it applies …
AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended), AASB 2014-1 Amendments to Australian Accounting Standards and AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 …
AASB 16 Leases , issued in February 2016, amended paragraphs AG9 and AG10. An entity shall apply those amendments when it applies …
This Standard repeals AASB 132 Financial Instruments: Presentation issued in July 2004. Despite the repeal, after the time this Standard starts to apply under section 334 of the Corporations Act (either generally or in relation to an individual entity), …
This Application Guidance explains the application of particular aspects of the Standard. …
The Standard does not deal with the recognition or measurement of financial instruments. Requirements about the recognition and measurement of financial assets and financial liabilities are set out in AASB 9 …