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Pronouncement Quick Search Results

This search provides a list of the latest (by issue date) principal or compiled version of each Standard, Interpretation and Framework Document if it matches the keywords searched. It does not provide an earlier version, even if it matches the keywords, or archived pronouncements.

Search results are ranked based on the search term or phrase appearing in document titles and then by frequency of occurrence of the search term or phrase in the pronouncements. 

Clicking on a detailed-view button [+] gives links to any subsequent Amending Standards and Errata and any supporting information, such as Explanatory Statements and IASB Bases for Conclusions.

Mandatory application dates are shown for the listed pronouncements and related Amending Standards and Errata. Please note that the listed pronouncements may or may not be relevant to your particular reporting period. Other principal or compiled versions and Amending Standards and Errata may be relevant to your particular reporting period. Early application of pronouncements is not addressed in any search results. more...

You searched: Latest Pronouncements
With the keywords: aasb 1023

Standard - AASB 1023 (FP) General Insurance Contracts [for for-profit entities] - December 2017 (Compilation)

Compiled AASB Standard AASB 1023 General Insurance Contracts FOR-PROFIT (FP) ENTITIES This...

Download PDF - 1054K

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Standard - AASB 1023 General Insurance Contracts - December 2017 (Compilation)

Download PDF - 1411K

Applies to reporting periods beginning on or after 01 Jan 2019

Standard - AASB 1056 Superannuation Entities - June 2014 (Principal)

AASB Standard AASB 1056 June 2014 Superannuation Entities Obtaining a Copy...
... Accounting Standards; and (c) in a manner consistent with AASB 1023 General Insurance Contracts and AASB 1038 Life Insurance Contracts, under...

Download PDF - 981K

Applies to reporting periods beginning on or after 01 Jul 2016

Standard - AASB 17 Insurance Contracts - July 2017 (Principal)

AASB Standard AASB 17 July 2017 Insurance Contracts $XWKRULVHG9HUVLRQ)/UHJLVWHUHG-- Obtaining a...
... permitted by AASB 4, the AASB decided to retain AASB 1023 and AASB 1038 pending the outcome of the IASB¶s project...

Download PDF - 1670K

Applies to reporting periods beginning on or after 01 Jan 2021

Standard - AASB 1038 Life Insurance Contracts - December 2013 (Compilation)

Compiled AASB Standard AASB 1038 Life Insurance Contracts This compiled Standard applies...
... that meet the definition of an insurance contract; (b) AASB 1023 General Insurance Contracts, which applies to general insurance contracts; and...

Download PDF - 620K

Applies to reporting periods beginning on or after 01 Jan 2014

Standard - AASB 4 (FP) Insurance Contracts [for for-profit entities] - July 2017 (Compilation)

Compiled AASB Standard AASB 4 Insurance Contracts FOR-PROFIT (FP) ENTITIES This compiled...
... 1 The objective of this Standard, in conjunction with AASB 1023 General Insurance Contracts and AASB 1038 Life Insurance Contracts, is...

Download PDF - 1050K

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Interpretation - Interpretation 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease - August 2015 (Principal)

AASB Interpretation Interpretation 127 August 2015 Evaluating the Substance of Transactions...
... AASB 137 Provisions, Contingent Liabilities and Contingent Assets ‡ AASB 1023 General Insurance Contracts Issue 1 An Entity may enter into...

Download PDF - 337K

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Interpretation - Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations - December 2013 (Compilation)

... and amending pronouncements (see Compilation Details) are available on the AASB website: www.aasb.gov.au. Printed copies of original Interpretations and amending pronouncements...
... contracts are accounted for in accordance with Accounting Standard AASB 1023 General Insurance Contracts. Discretionary indemnity still applies to some arrangements...

Download PDF - 301K

Applies to reporting periods beginning on or after 01 Jan 2014