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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 139

Standard - AASB 139 Financial Instruments: Recognition and Measurement - August 2015 (Principal)

AASB Standard AASB 139 August 2015 Financial Instruments: Recognition and Measurement...

Download PDF - 1266K

Applies to reporting periods beginning on or after 01 Jan 2018

Standard - AASB 1049 Whole of Government and General Government Sector Financial Reporting - March 2015 (Compilation)

AASB 1049 g 2015. Obtaining Copies of Accounting Standards Compiled versions...
... meet the criteria for measurement at fair value under AASB 139, they are required to be measured at fair value...

Download PDF - 1877K

Applies to reporting periods beginning on or after 01 Jul 2016

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

AASB Standard AASB 1056 June 2014 Superannuation Entities Obtaining a Copy...
... the approach required under most Australian Accounting Standards, including AASB 139 6 Financial Instruments: Recognition and Measurement; and (b) transaction costs...

Download PDF - 981K

Applies to reporting periods beginning on or after 01 Jul 2016

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

Compiled AASB Standard AASB 1038 Life Insurance Contracts This compiled Standard applies...
... in relation to these financial instruments. Embedded Derivatives 2.2.1 AASB 139 Financial Instruments: Recognition and Measurement requires an entity to separate...

Download PDF - 620K

Applies to reporting periods beginning on or after 01 Jan 2014

Standard - AASB 7 Financial Instruments: Disclosures - December 2017 (Compilation)

Compiled AASB Standard AASB 7 Financial Instruments: Disclosures This compiled Standard applies...
... measurement category and carrying amount determined in accordance with AASB 139 or in accordance with a previous version of AASB 9...

Download PDF - 1271K

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

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...
... permits, but does not require, the insurer to apply AASB 139 Financial Instruments: Recognition and Measurement rather than AASB 9 for...

Download PDF - 1050K

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

Standard - AASB 10 Consolidated Financial Statements - December 2017 (Compilation)

Compiled AASB Standard AASB 10 Consolidated Financial Statements This compiled Standard applies...
... AASB 9 shall be read as a reference to AASB 139 Financial Instruments: Recognition and Measurement. AASB 10-compiled 8 STANDARD Commencement...

Download PDF - 1168K

Applies to reporting periods beginning on or after 01 Jul 2016

Standard - AASB 131 (NFP) Interests in Joint Ventures [for not-for-profit entities] - December 2012 (Compilation)

Compiled AASB Standard AASB 131 Interests in Joint Ventures FOR NOT-FOR-PROFIT (NFP)...
... held for trading and accounted for in accordance with AASB 139 Financial AASB 131-compiled (NFP) 10 STANDARD Instruments: Recognition and Measurement....

Download PDF - 361K

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Standard - AASB 131 (NFP) Interests in Joint Ventures [for not-for-profit entities] - December 2012 (Compilation)

Compiled AASB Standard AASB 131 Interests in Joint Ventures FOR NOT-FOR-PROFIT (NFP)...
... held for trading and accounted for in accordance with AASB 139 Financial Instruments: Recognition and Measurement. Such investments shall be measured...

Download PDF - 350K

Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jul 2013

Standard - AASB 101 (FP) Presentation of Financial Statements [for for-profit entities] - December 2017 (Compilation)

Compiled AASB Standard AASB 101 Presentation of Financial Statements FOR-PROFIT (FP) ENTITIES...
... as equity 136A Other disclosures 137 TRANSITION AND EFFECTIVE DATE 139 WITHDRAWAL OF IAS 1 (REVISED 2003) 140 COMMENCEMENT OF THE...

Download PDF - 1091K

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

Standard - AASB 12 Disclosure of Interests in Other Entities - February 2017 (Compilation)

Compiled AASB Standard AASB 12 Disclosure of Interests in Other Entities This...
... AASB 9 shall be read as a reference to AASB 139 Financial Instruments: Recognition and Measurement. AASB 12-compiled 19 APPENDIX C...

Download PDF - 1038K

Applies to reporting periods beginning on or after 01 Jan 2017

Standard - AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions - July 2004 (Principal)

ACCOUNTING STANDARD AASB 130 July 2004 Disclosures in the Financial Statements of Banks...
... assets and liabilities as required by AASB 132. 25. AASB 139 Financial Instruments: Recognition and Measurement provides for four classifications of...

Download PDF - 103K

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jan 2007

Standard - AASB 127 Separate Financial Statements - August 2015 (Principal)

AASB Standard AASB 127 August 2015 Separate Financial Statements Obtaining a...
... AASB 9 shall be read as a reference to AASB 139 Financial Instruments: Recognition and Measurement. Withdrawal of IAS 27 (2008)...

Download PDF - 876K

Applies to reporting periods beginning on or after 01 Jan 2016

Interpretation - Interpretation 9 Reassessment of Embedded Derivatives - 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...
... Standards Accounting Standard AASB 3 Business Combinations Accounting Standard AASB 139 Financial Instruments: Recognition and Measurement Background 1 Accounting Standard AASB...

Download PDF - 365K

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Interpretation - Interpretation 16 Hedges of a Net Investment in a Foreign Operation - August 2015 (Principal)

AASB Interpretation Interpretation 16 August 2015 Hedges of a Net Investment...
... hedge accounting in this Interpretation, the entity shall apply AASB 139 to discontinue that hedge accounting prospectively. Aus19.1 Paragraph 19 shall...

Download PDF - 304K

Applies to reporting periods beginning on or after 01 Jan 2018

Standard - AAS 25 Financial Reporting by Superannuation Plans - December 2013 (Compilation)

... and amending Standards (see Compilation Details) are available on the AASB website: www.aasb.gov.au. Printed copies of original Standards and amending Standards...
... the scope of AASB 132 Financial Instruments: Presentation and AASB 139 Financial Instruments: Recognition and Measurement. Some of the sundry liabilities,...

Download PDF - 809K

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jul 2016