59 paragraphs found in AASB 1054
The objective of this Standard is to set out Australian-specific disclosure requirements that are in addition to disclosure requirements in International Financial Reporting …
The following table identifies the disclosure requirements that, in accordance with this Standard, apply to each type of entity to which this Standard …
This Standard applies to annual reporting periods beginning on or after 1 July 2011. [Note: For application dates of paragraphs changed or added by an amending Standard, see Compilation …
This Standard, or individual disclosure requirements, may be applied to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2011, provided that AASB 2011-1 Amendments to Australian Accounting Standards arising from the …
The following terms are used in this Standard with the meanings specified. …
Annual reporting period means the financial year or similar period to which annual financial statements relate. …
Special purpose financial statements are financial statements other than general purpose financial statements. …
An entity whose financial statements comply with Australian Accounting Standards shall make an explicit and unreserved statement of such compliance in the notes. An entity shall not describe financial statements as complying with Australian Accounting …