Revised AASB - PDF document

Jan 26, 2024 •383 likes •452 views

TA ALERT 2008-08 JULY 2008 Revised AASB 101 Presentation of Financial Statement

TA ALERT 2008-08 JULY 2008 � � � � � �� Revised AASB 101 Presentation of Financial Statement � �� !��"��#�� #��"�� $%�� &��!��'$��(� • )��(� − *��+�� !��$�� − *��!��,�� -��$� − .��(�� /��%�� /�� • )�� &��%�� 0%�� %��*��1��*��%�� *��1��2�� 3��!4��$�� All TA Alerts can be found on the National Extranet (www.gtassist.com.au/extranet) under Professional Services/Assurance/Forms and Precedents/Technical Assistance for Grant Thornton staff only and the Grant Thornton website (www.grantthornton.com.au) under Publications/IFRS and technical resources. This Alert is not a comprehensive analysis of the subject matter covered and is not intended to provide accounting advice. All relevant facts and circumstances, including the pertinent authoritative literature, need to be considered to arrive at accounting decisions that comply with matters addressed in this Alert. Grant Thornton Australia Limited is a member firm within Grant Thornton International Ltd. Grant Thornton International Ltd and the member firms are not a worldwide partnership. Grant Thornton Australia Limited, together with its subsidiaries and related entities, delivers its services independently in Australia. Liability limited by a scheme approved under Professional Standards Legislation.

Recommend

IFRS 15 / AASB 15 International Financial Reporting Standards Edward Chung Gareth Pye Chief

IFRS 15 / AASB 15 International Financial Reporting Standards Edward Chung Gareth Pye Chief Executive Officer Deputy Chief Financial Officer 17 July 2018 Commercial in confidence 129 FINAL Disclosure Statement IFRS Presentation 17 July

394 views • 21 slides

APRAs approach to AASB 17 Discussion with AASB 17 TRG 1 Content 1. Outcomes desired from

APRAs approach to AASB 17 Discussion with AASB 17 TRG 1 Content 1. Outcomes desired from TRG discussion APRAs approach Guiding principles 2. 3. Overview of the APRA letter 4. Transition to AASB 17 for prudential purposes

361 views • 13 slides

KEY FINANCIAL DATA FOR BOARDS OF EDUCATION AASB March 2019 David Smith Alabama ASBO Key

KEY FINANCIAL DATA FOR BOARDS OF EDUCATION AASB March 2019 David Smith Alabama ASBO Key Financial Data Student Enrollment-ADM ( Average Daily Membership) Financial Data Annual Monthly Efficiency of Operations Student

662 views • 27 slides

Changes for 30 June 2018 and New Standards (AASBs 107, 15, 1058, 9) Jeff Tongs Director

Changes for 30 June 2018 and New Standards (AASBs 107, 15, 1058, 9) Jeff Tongs Director Technical and Quality Statement of Cash Flows AASB 2016-2 Amendment to AASB 107 Applies on or after 1 January 2017 i.e. 30 June 2018 this year!

594 views • 38 slides

New Standards AASB 16 Leases Stephen Morrison Assistant Auditor-General Financial Audit What is

New Standards AASB 16 Leases Stephen Morrison Assistant Auditor-General Financial Audit What is a lease? 54 Definition A Lease - is a contract, or part of a contract, that conveys the right to use an asset (the underlying asset) for a

345 views • 34 slides

for Not-for-profits 8 March 2018 Agenda PwC 2 Agenda for todays session The new revenue

Accounting Hot Topics for Not-for-profits 8 March 2018 Agenda PwC 2 Agenda for todays session The new revenue standards 1 (AASB 15 and AASB 1058) AASB 16 Leases 2 3 Other matters and accounting standard change on the horizon 4

888 views • 51 slides

Fourth-Quarter and Full-Year Results 2007 Zurich Revised on March 20, 2008 Cautionary statement

Fourth-Quarter and Full-Year Results 2007 Zurich Revised on March 20, 2008 Cautionary statement Ca Caut utionary st ionary statement reg atement regard rding f ing forwa rward-looking and non-G d-looking and non-GAAP i AP information

534 views • 49 slides

ASPE AT A GLANCE Financial Statement Presentation October 2017 Financial Statement Presentation 1

ASPE AT A GLANCE Financial Statement Presentation October 2017 Financial Statement Presentation 1 Effective Date Fiscal years beginning on or after January 1, 2011 2 OVERALL CONSIDERATIONS FAIR PRESENTATION IN ACCORDANCE WITH GAAP GENERAL

326 views • 6 slides

OPEN MEETINGS ACT February 9, 2019 AASB Fly-In L AEL H ARRISON B ASICS A A LL LL ME

OPEN MEETINGS ACT February 9, 2019 AASB Fly-In L AEL H ARRISON B ASICS A A LL LL ME MEETINGS TINGS OF OF A GOV OVERNM NMENTAL BODY ODY OF OF A PUBL BLIC ENTITY TY OF OF THE ST STATE ARE RE OPEN EN TO THE

971 views • 43 slides

PRELIMINARY FINANCIAL STATEMENT Q4 2019 PRELIMINARY FINANCIAL STATEMENT Q4 2019 ATRIUM LJUNGBERG

PRELIMINARY FINANCIAL STATEMENT Q4 2019 PRELIMINARY FINANCIAL STATEMENT Q4 2019 ATRIUM LJUNGBERG ATRIUM LJUNGBERG IN BRIEF 13% UPPSALA Number of properties 70 72% STOCKHOLM Property value SEK 49 billion Contracted annual rent SEK 2,6

579 views • 39 slides

ASNPO AT A GLANCE Financial Statement Presentation December 2014 Financial Statement Presentation

ASNPO AT A GLANCE Financial Statement Presentation December 2014 Financial Statement Presentation 1 Effective Date Fiscal years beginning on or after January 1, 2012 2 NOT-FOR-PROFIT ORGANIZATION A not-for-profit organization (NPO) is an

80 views • 5 slides

Financial Statement Information Financial Statement Information Financial Statement Information

Financial Statement Information Financial Statement Information Financial Statement Information Financial Statement Information Market Efficiency and the Role of Financial Statement Analysis Market Efficiency and the Role of Financial

779 views • 29 slides

Statement Analysis Bootcamp Financial statement intro Getting you one step closer to a pocket

Financial Statement Analysis Bootcamp Financial statement intro Getting you one step closer to a pocket protector Why do you need Why everyone in business needs to understand the to know the financial statements: financial statements?

942 views • 67 slides

AASB 9 Accounting Standard Analyst and Investor Presentation The attached slides provide an

National Australia Bank Limited ABN 12 004 044 937 800 Bourke Street Docklands Victoria 3008 AUSTRALIA www.nabgroup.com Tuesday, 17 March 2015 AASB 9 Accounting Standard Analyst and Investor Presentation The attached slides provide an

288 views • 17 slides

Financial Disclosure Statement Something Old, Something New, Something Unbreakable, and Something

Occupational and Environmental Lung Disease: Financial Disclosure Statement Something Old, Something New, Something Unbreakable, and Something Blue Robert Cohen, MD, FCCP Division of Pulmonary n I have no relevant financial relationships and

454 views • 19 slides

Financial Statement Presentation Dear Ms Gomez As you know we are keen supporters of your project

Financial Statement Presentation Denise Gomez Project Manager International Accounting Standards Board 30 Cannon Street London EC4M 6XH Cc Ms Kim Petrone, Senior Project Manager, Financial Accounting Standards Board Financial Statement

389 views • 34 slides

Accounting Manual for Departments Financial Statement Presentation Financial Statement

Accounting Manual for Departments Financial Statement Presentation Financial Statement Presentation Chapter Content 1 Overview

151 views • 11 slides

AASB 15 Revenue from Contracts with Customers What this means for business Katelyn Bonato,

Headline Verdana Bold AASB 15 Revenue from Contracts with Customers What this means for business Katelyn Bonato, Deloitte UNDERSTAND WHAT THIS MEANS FOR YOUR BUSINESS DO NOT UNDERESTIMATE THE MAGNITUDE OF THIS TRANSITION TO BUSINESS AS A

687 views • 41 slides

Medium Term Financial Planning (MTFP) 2018/19 to 2022/23 Draft of the revised approach to

Medium Term Financial Planning (MTFP) 2018/19 to 2022/23 Draft of the revised approach to documenting the Page 45 Medium Term Financial Planning Overview and Scrutiny Management Committee October 2017 Aim Policy development of the

830 views • 14 slides

CHAPTER 3 Financial Statement Presentation Issued December 2019 Chapter 3: Financial Statement

ACCOUNTING MANUAL FOR DEPARTMENTS CHAPTER 3 Financial Statement Presentation Issued December 2019 Chapter 3: Financial Statement Presentation Chapter Content 1 Overview

366 views • 13 slides

Student Orientation Office of Financial Aid Office of Financial Aid Mission Statement The

Florida A&M University Student Orientation Office of Financial Aid Office of Financial Aid Mission Statement The mission of the Office of Financial Aid is to provide access to financial resources in a fair, sensitive and confidential

392 views • 23 slides

FINANCIAL RESULTS STATEMENT OF PROFIT OR LOSS Statement of Profit or Loss 11 months 12 months

CY14 RESULTS: 11 MONTHS FROM 1 FEBRUARY TO 31 DECEMBER 2014 GREG HALL IIIII CEO & MANAGING DIRECTOR RUSSELL MIDDLETON IIIII CHIEF FINANCIAL OFFICER 27 FEBRUARY 2015 FINANCIAL RESULTS STATEMENT OF PROFIT OR LOSS Statement of Profit or Loss

384 views • 20 slides

Varmas Financial Statement 2018 15 February 2019 1 15 Feb 2019 | Financial Statement 2018

Varmas Financial Statement 2018 15 February 2019 1 15 Feb 2019 | Financial Statement 2018 Agenda 1. Key figures 2. Investments and solvency 3. Insurance and pensions 4. Current topics at Varma and in pensions 5. Current CSR topics

711 views • 35 slides

AASB124 RELATED PARTY DISCLOSURES 26 July 2017 BACKGROUND Scope of AASB 124 Related Party

AASB124 RELATED PARTY DISCLOSURES 26 July 2017 BACKGROUND Scope of AASB 124 Related Party Transactions has been expanded to cover not-for-profit public sector entities. Effective for annual reporting periods beginning on or after 1 July

611 views • 22 slides