19 paragraphs found in AASB 1051
This Standard applies to general purpose financial statements of local governments, government departments and whole of governments, and financial statements of …
This Standard applies to annual reporting periods beginning on or after 1 July 2008. [Note: For application dates of paragraphs changed or added by an amending Standard, see Compilation …
This Standard may be applied to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2008 , provided there is early adoption for the same annual reporting period of the following pronouncements being issued at about the same …
When applicable, this Standard, together with the Standards referred to in paragraph 4 , supersede: (a) AAS 27 Financial Reporting by Local Governments as issued in June 1996, as amended; (b) AAS 29 Financial Reporting …
Other Australian Accounting Standards (including AASB 116 Property, Plant and Equipment ) apply to land under roads, except to the extent that this Standard requires or permits otherwise. This Standard does not apply to land under roads that are service …
An entity may elect to recognise (including continue to recognise or to recognise for the first time), subject to satisfaction of the asset recognition criteria, or not to recognise (including continue not to recognise or to derecognise) as an asset, land …
An entity shall make a final election under paragraph 8 effective as at the first day of the next reporting period following the end of the first reporting period ending on or after 31 December 2007. Any adjustments that arise from a final election that …
Adjustments arising under paragraph 9 include those relating to a revision of recognised amounts of previously recognised land under roads acquired before the end of the first reporting period ending on or after 31 December 2007, made to reflect a …
An entity shall disclose its accounting policy for land under roads acquired before the end of the first reporting period ending on or after 31 December 2007, in each reporting period to which this Standard is …