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:
- AAS 5 - Materiality
- AAS 27 - Financial Reports by Local Governments
- AASB 116 - Property, Plant & Equipment
- AASB 136 - Impairment of Assets
- AASB 1015 - Acquisitions of Assets
- AASB 1021 - Depreciation
- AASB 1041 - Revaluation of Non-Current Assets
- AASB 1045 - Land Under Roads
- AASB 1051 - Land Under Roads
- 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
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