131 paragraphs found in AASB 134
The objective of this Standard is to prescribe the minimum content of an interim financial report and to prescribe the principles for recognition and measurement in complete or condensed financial statements for an interim period. Timely and reliable …
This Standard does not mandate which entities should be required to publish interim financial reports, how frequently, or how soon after the end of an interim period. However, governments, securities regulators, stock exchanges, and accountancy bodies …
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 …
Under the Corporations Act, disclosing entities are required to prepare half-year financial reports. Disclosing entities may also voluntarily prepare other general purpose interim financial reports. This Standard prescribes the form and content of general …
Interim financial reports that are intended to be special purpose financial reports do not fall within the scope of this Standard. However, interim financial reports that are purported to be special purpose financial reports but have the characteristics …
Each financial report, annual or interim, is evaluated on its own for conformity to Australian Accounting Standards. The fact that an entity may not have provided interim financial reports during a particular financial year or may have provided interim …
This Standard does not apply to interim financial reports for the General Government Sector of each government. …
If an entity’s interim financial report is described as complying with Australian Accounting Standards, it must comply with all of the requirements of this Standard. Paragraph 19 requires certain disclosures in that …
The International Accounting Standards Committee was succeeded by the International Accounting Standards Board, which began operations in …
The following terms are used in this Standard with the meanings specified: …