Accounting Standards

Accounting Standards are published by the Australian Accounting Standards Board, and are downloadable free of charge from their website.

Standards of Interest include:

1. AAS 5 - Materiality
2. AAS 27 - Financial Reports by Local Governments
3. AASB 116 - Property, Plant & Equipment
4. AASB 136 - Impairment of Assets
5. AASB 1015 - Acquisitions of Assets
6. AASB 1021 - Depreciation
7. AASB 1041 - Revaluation of Non-Current Assets
8. AASB 1045 - Land Under Roads
9. AASB 1051 - Land Under Roads
10. AASB 1055 - Budgetary Reporting

Related Pages

• Accounting Standard and Regulation Compliance
• Asset Accounting
• Asset Valuation
• Auditor's Report
• Australian Standard
• Australian Infrastructure Financial Management Guidelines
• Cost
• Depreciation
• Financial Statement
• Materiality

Contributors

The following site members have contributed to this page:

• jvo1
• Wayne Eddy

External Links & References

1. Australian Accounting Standards Board Website
2. Google Search