Early application is permitted. Printed copies of original Standards and amending Standards are available for purchase by contacting:. This work is copyright. Reproduction in unaltered form retaining this notice is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Apart from any use as permitted under the Copyright Act , no part may be reproduced by any process without prior written permission from the Australian Accounting Standards Board. All the paragraphs have equal authority.
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Alternatively, printed copies of this Standard are available for purchase by contacting:. This work is copyright. Apart from any use as permitted under the Copyright Act , no part may be reproduced by any process without prior written permission.
All the paragraphs have equal authority. When an entity applies this Standard to such an annual reporting period, it shall disclose that fact. However, the amendments made by this Standard do not include that underlining, striking out or other typographical material. Ellipses … are used to help provide the context within which amendments are made and also to indicate text that is not amended.
Australian Accounting Standards. Paragraphs deleted. AASB 6. AASB Individual Board members gave greater weight to some factors than to others. In particular, amendments would not change the level of disclosure presently specified by other accounting standards. Skip to primary navigation Skip to primary content. ISSN Administered by: Treasury. AASB Standard. AASB January Kris Peach. Dated 28 January Chair — AASB.
AASB 1031 Materiality