AASB Standards Flashcards
1
Q
AASB 1
A
First-time Adoption of Australian Accounting Standards
2
Q
AASB 2
A
Share-based Payment
3
Q
AASB 3
A
Business Combinations
4
Q
AASB 4
A
Insurance Contracts
5
Q
AASB 5
A
Non-current Assets Held for Sale and Discontinued Operations
6
Q
AASB 6
A
Exploration for and Evaluation of Mineral Resources
7
Q
AASB 7
A
Financial Instruments: Disclosures
8
Q
AASB 8
A
Operating Segments
9
Q
AASB 9
A
Financial Instruments
10
Q
AASB 10
A
Consolidated Financial Statements
11
Q
AASB 11
A
Joint Arrangements
12
Q
AASB 12
A
Disclosure of Interests in Other Entities
13
Q
AASB 13
A
Fair Value Measurement
14
Q
AASB 14
A
Regulatory Deferral Accounts
15
Q
AASB 15
A
Revenue from Contracts with Customers
16
Q
AASB 16
A
Leases
17
Q
AASB 17
A
Insurance Contracts
18
Q
AASB 18 (FP)
A
Presentation and Disclosure in Financial Statements [for for-profit entities]
19
Q
AASB 18 (NFP/super)
A
Presentation and Disclosure in Financial Statements [for not-for-profit and superannuation entities]
20
Q
AASB 101
A
Presentation of Financial Statements
21
Q
AASB 102
A
Inventories
22
Q
AASB 107
A
Statement of Cash Flows
23
Q
AASB 108
A
Accounting Policies, Changes in Accounting Estimates and Errors
24
Q
AASB 110
A
Events after the Reporting Period
25
AASB 112
Income Taxes
26
AASB 116
Property, Plant and Equipment
27
AASB 119
Employee Benefits
28
AASB 120
Accounting for Government Grants and Disclosure of Government Assistance
29
AASB 121
The Effects of Changes in Foreign Exchange Rates
30
AASB 123
Borrowing Costs
31
AASB 124
Related Party Disclosures
32
AASB 127
Separate Financial Statements
33
AASB 128
Investments in Associates and Joint Ventures
34
AASB 129
Financial Reporting in Hyperinflationary Economies
35
AASB 132
Financial Instruments: Presentation
36
AASB 133
Earnings per Share
37
AASB 134
Interim Financial Reporting
38
AASB 136
Impairment of Assets
39
AASB 137
Provisions, Contingent Liabilities and Contingent Assets
40
AASB 138
Intangible Assets
41
AASB 139
Financial Instruments: Recognition and Measurement
42
AASB 140
Investment Property
43
AASB 141
Agriculture
44
AASB 1004
Contributions
45
AASB 1023
General Insurance Contracts
46
AASB 1039
Concise Financial Reports
47
AASB 1048
Interpretation of Standards
48
AASB 1049
Whole of Government and General Government Sector Financial Reporting
49
AASB 1050
Administered Items
50
AASB 1051
Land Under Roads
51
AASB 1052
Disaggregated Disclosures
52
AASB 1053
Application of Tiers of Australian Accounting Standards
53
AASB 1054
Australian Additional Disclosures
54
AASB 1055
Budgetary Reporting
55
AASB 1056
Superannuation Entities
56
AASB 1057
Application of Australian Accounting Standards
57
AASB 1058
Income of Not-for-Profit Entities
58
AASB 1059
Service Concession Arrangements: Grantors
59
AASB 1060
General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities
60
First-time Adoption of Australian Accounting Standards
AASB 1
61
Share-based Payment
AASB 2
62
Business Combinations
AASB 3
63
Insurance Contracts
AASB 4
64
Non-current Assets Held for Sale and Discontinued Operations
AASB 5
65
Exploration for and Evaluation of Mineral Resources
AASB 6
66
Financial Instruments: Disclosures
AASB 7
67
Operating Segments
AASB 8
68
Financial Instruments
AASB 9
69
Consolidated Financial Statements
AASB 10
70
Joint Arrangements
AASB 11
71
Disclosure of Interests in Other Entities
AASB 12
72
Fair Value Measurement
AASB 13
73
Regulatory Deferral Accounts
AASB 14
74
Revenue from Contracts with Customers
AASB 15
75
Leases
AASB 16
76
Insurance Contracts
AASB 17
77
Presentation and Disclosure in Financial Statements [for for-profit entities]
AASB 18 (FP)
78
Presentation and Disclosure in Financial Statements [for not-for-profit and superannuation entities]
AASB 18 (NFP/super)
79
Presentation of Financial Statements
AASB 101
80
Inventories
AASB 102
81
Statement of Cash Flows
AASB 107
82
Accounting Policies, Changes in Accounting Estimates and Errors
AASB 108
83
Events after the Reporting Period
AASB 110
84
Income Taxes
AASB 112
85
Property, Plant and Equipment
AASB 116
86
Employee Benefits
AASB 119
87
Accounting for Government Grants and Disclosure of Government Assistance
AASB 120
88
The Effects of Changes in Foreign Exchange Rates
AASB 121
89
Borrowing Costs
AASB 123
90
Related Party Disclosures
AASB 124
91
Separate Financial Statements
AASB 127
92
Investments in Associates and Joint Ventures
AASB 128
93
Financial Reporting in Hyperinflationary Economies
AASB 129
94
Financial Instruments: Presentation
AASB 132
95
Earnings per Share
AASB 133
96
Interim Financial Reporting
AASB 134
97
Impairment of Assets
AASB 136
98
Provisions, Contingent Liabilities and Contingent Assets
AASB 137
99
Intangible Assets
AASB 138
100
Financial Instruments: Recognition and Measurement
AASB 139
101
Investment Property
AASB 140
102
Agriculture
AASB 141
103
Contributions
AASB 1004
104
General Insurance Contracts
AASB 1023
105
Concise Financial Reports
AASB 1039
106
Interpretation of Standards
AASB 1048
107
Whole of Government and General Government Sector Financial Reporting
AASB 1049
108
Administered Items
AASB 1050
109
Land Under Roads
AASB 1051
110
Disaggregated Disclosures
AASB 1052
111
Application of Tiers of Australian Accounting Standards
AASB 1053
112
Australian Additional Disclosures
AASB 1054
113
Budgetary Reporting
AASB 1055
114
Superannuation Entities
AASB 1056
115
Application of Australian Accounting Standards
AASB 1057
116
Income of Not-for-Profit Entities
AASB 1058
117
Service Concession Arrangements: Grantors
AASB 1059
118
General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities
AASB 1060
