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2009/10 RDR versions

Introduction

AASB 1053 Application of Tiers of Australian Accounting Standards and AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements introduced a differential reporting framework concerning disclosures into Australian Accounting Standards. These two Standards apply to annual reporting periods beginning on or after 1 July 2013. Early application of the RDR amendments is permitted for annual reporting periods beginning on or after 1 July 2009 but before 1 July 2013, provided that AASB 1053 is also applied to the period.

The table below provides in numeric order the version of each Accounting Standard and Interpretation that applies mandatorily to the financial year 2009/10, but incorporating (for early application) the Reduced Disclosure Requirements (RDR) amendments set out in AASB 2010-2. Click on the link under each pronouncement number to access each version. The disclosure requirements that Tier 2 entities are not required to comply with are easily identified in each version as shaded paragraphs or text.

These RDR versions apply only when the RDR amendments are being applied early to the financial year 2009/10 (and any other reporting periods identified as encompassed by an individual pronouncement). 

2009/10 RDR versions

No.                        Title
AASB 1 First-time Adoption of Australian Accounting Standards
AASB 2  Share-based Payment 
AASB 3   Business Combinations 
AASB 5   Non-current Assets Held for Sale and Discontinued Operations 
AASB 7   Financial Instruments: Disclosures 
AASB 8   Operating Segments 
AASB 101   Presentation of Financial Statements 
AASB 102   Inventories 
AASB 107   Statement of Cash Flows 
AASB 108   Accounting Policies, Changes in Accounting Estimates and Errors 
AASB 110   Events after the Reporting Period 
AASB 111   Construction Contracts
AASB 112   Income Taxes
AASB 116   Property, Plant and Equipment
AASB 117   Leases
AASB 119   Employee Benefits
AASB 121   The Effects of Changes in Foreign Exchange Rates
AASB 123   Borrowing Costs
AASB 124   Related Party Disclosures
AASB 127   Consolidated and Separate Financial Statements
AASB 128   Investments in Associates
AASB 131   Interests in Joint Ventures
AASB 133   Earnings per Share
AASB 134   Interim Financial Reporting
AASB 136   Impairment of Assets
AASB 137   Provisions, Contingent Liabilities and Contingent Assets
AASB 138   Intangible Assets
AASB 140   Investment Property
AASB 141   Agriculture
AASB 1050   Administered Items
AASB 1052   Disaggregated Disclosures
Interp. 2   Members’ Shares in Co-operative Entities and Similar Instruments
Interp. 4   Determining whether an Arrangement contains a Lease
Interp. 5   Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
Interp. 15   Agreements for the Construction of Real Estate
Interp. 17   Distributions of Non-cash Assets to Owners
Interp. 127   Evaluating the Substance of Transactions Involving the Legal Form of a Lease
Interp. 129   Service Concession Arrangements: Disclosures
Interp. 1052     Tax Consolidation Accounting