38 paragraphs found in AASB 1057
The objective of this Standard is to specify the types of entities and financial statements to which Australian Accounting Standards (including Interpretations) apply. The term ‘Australian Accounting Standards’ refers to accounting standards (including …
AusCF entities are: (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 ). For AusCF entities, the term ‘reporting …
This Standard applies to: (a) each entity that is required to prepare financial reports in accordance with Part 2M.3 of the Corporations Act; (b) general purpose financial statements of each not-for-profit reporting entity ; (c) each entity that elects to …
This Standard applies to annual periods beginning on or after 1 January 2016. …
This Standard may be applied to annual periods beginning before 1 January 2016. …
References in this Standard to ‘legislation’ mean legislation of a government in Australia. …
Unless specified otherwise in paragraphs 5A–21 , Australian Accounting Standards apply to: (a) each not-for-profit entity that is required to prepare financial reports in accordance with Part 2M.3 of the Corporations Act and that is a reporting entity; …
AASB 8 Operating Segments and AASB 120 Accounting for Government Grants and Disclosure of Government Assistance apply as set out in paragraph 5 , provided the entity is a for-profit …
Except as specified in paragraph 20C , AASB 101 Presentation of Financial Statements , AASB 107 Statement of Cash Flows , AASB 108 Accounting Policies, Changes in Accounting Estimates and Error s and AASB 1048 Interpretation of Standards apply to: (a) …