Accounting standards

Introduction

Table 1 lists in numeric order the version of each Accounting Standard with the latest operative date. Some of the Standards in Table 1 will apply to future reporting periods, but may be applied early. Some of the Standards in Table 2 may apply to a current reporting period.

The AASB Standards are listed first, followed by the AAS Standards. Where a Standard has been amended and a compiled version has been prepared, the compiled version is listed in Table 1 and the original Standard (including the Preface) and any previous compiled version are listed in Table 2, together with amending Standards and Erratum documents. Amending Standards are retained in Table 1 until compiled versions of all the Standards they affect are uploaded.

The Notes column identifies when the Standard listed is a compiled version. "Extra" identifies when additional IASB supporting material (e.g. Basis for Conclusions) is available. The date shown in the Issue Date column is either the date the Standard was made by the AASB or the date of the most recent amendment by the AASB included in the compiled version. The Operative Date indicates the beginning (or end) of the first annual reporting period to which the Standard applies.

Table 1 - AASB Standards

Table 1 - AAS Standards

Table 2 - AASB Standards

Table 2 comprises:

• the original versions of those Standards (including the Preface and any Differences section) for which a compiled version is included in Table 1;
• the Amending Standards whose amendments have been included in a compilation;
• Erratum documents whose amendments have been included in a compilation; and
• superseded Standards and compilations issued since July 2004.

Table 2 - AAS Accounting Standards