A Message From The Minister For Finance
Reference Title AASB Accounting Standards issued by the Australian Accounting Standards Board AAS Australian income and expenses arising from the The following budget portfolio outcomes statements are not subject to audit by the Victorian Auditor General’s Office and are not ... Access This Document
ANNUAL REPORT
Subject to the provisions of other authoritative pronouncements of the Australian Accounting Standards Board and the disclosure requirements of Schedule 4 of the Electricity Prepaid expenses are recognised in the Statement of Comprehensive Income in the reporting period in which the ... Retrieve Here
LOCAL GOVERNMENT
Property, plant and equipment), intangibles, and prepaid expenses are not. financial The Urgent Issues Group was established in consultation with the Australian Accounting Standards Board (AASB) and the Public Sector Accounting (AASB 1018, paragraph 5.7). Subject to paragraph 7 ... Fetch Document
FINANCIAL REPORTS - Lawlink Home - Lawlink Corporate ...
AASB 136 Impairment of Assets requires the Department to are subject to an annual review for Under AASB 119, any prepaid superannuation asset recognised cannot exceed the total of any unrecognised past service cost and the present value of any economic benefits that may be available ... Doc Viewer
Model Departmental Financial Statements
Budget information refers to original estimates and has not been subject to Standards and Interpretations issued by the Australian Accounting Standards Board that are relevant to its operations and 123, 124, 127, 128, 131, 133, 134, 136, 137, 138, 140, 141, 1050, & 1052 and ... Access Doc
Www.usergroup.com.au
AASB: 10?? Name 498 02 Description - AASB: 10?? Prepaid Borrowing Expenses Less Amortisation 71+ *** CA - INVENTORIES [710 - 729] *** Capital Profits not Subject to Income Tax 995 22 Foreign Currency Exchange Profit not Subject to Income Tax ... Read Content
We are subject to income taxation in several jurisdictions throughout the world. Our effective tax rate and income tax liabilities will be affected by a number of factors, such as: as a result, lower costs and operating expenses. ... Read Full Source
The Manager Level 41 242 Exhibition Street MELBOURNE VIC 3000 ...
Subject to various risks and uncertainties. Prepaid handheld (Unique users) 116 (54)-14 (-22) 98 (67) 3,291 (1,988) MBB 472 340 436 2,746 These EBITDA margins a re based on management estimates and are calculated in accordance with AASB 8 and ... Fetch Doc
RISBANE ORT OLDINGS TY TD
Subject to a 99 year lease was previously classified as an operating lease in the financial statements. Prepaid tax 13 - 1 613 adopted by the Australian Accounting Standards Board and the requirements of the Corporations Act 2001. ... Return Doc
Report 2009-10
Expenses are recognised as they are incurred and reported in the financial year to which they relate. Other liabilities included in payables mainly consist of unearned/prepaid income, 117, 118, 136 and 139] AASB 2009-8 Amendments The amendments clarify the scope Beginning No impact. ... Return Document
Other authoritative pronouncements of the Australian Accounting Standards Board (“AASB”), Prepaid expenses occur when an invoice is received and paid in 2011 for goods/services to be provided in 2012. 136,000-1. 8,000. 118,000. Net operating result (136 ... Read More
Department Of Police & Emergency Management Annual Report ...
Previous years are subject to revision. Reference Period. 8.4 1,997 3,284 5,119 Other expenses 2.11(e), 8.5 13,605 13,340 12,725 Total expenses from transactions 202,436 222,111 208,995 Net result from transactions (net ... Fetch This Document
Policy.cqu.edu.au
3.42 PREPAYMENTS 136. 3.43 In any case the basis on which the recharged cost has been calculated should be defendable and will be subject to audit s. 39 the University’s systems for expense management must deal with the paying and recording of expenses. Employee Benefits (AASB ... Return Document
DEPARTMENT OF PRIMARY INDUSTRIES FINANCIAL STATEMENTS
Which are readily convertible to known amounts of cash and are subject to 127, AASB 134, AASB 136, AASB 1023 and AASB bearing liabilities 609 552 Prepaid lease expenses 16 - Unearned income 31 34 Total current liabilities 2,234 2,282 Non ... View This Document
Tsy Policy Paper
Is not subject to AASB 136 and impairment testing. The fair value of investment property excludes prepaid or accrued operating lease income, The Australian Accounting Standards Board has attempted to overcome the practical difficulties with valuing land under roads. ... Read Content
Financial Statements
Operating expenses Employee related expenses 33,143 259,481 63,686 18,510 12,972 31,703 51,458 the Department is effectively exempted from AASB 136 Impairment of Under AASB 119, any prepaid superannuation asset recognised cannot exceed the total of any unrecognised past ... Retrieve Content
A number of these assumptions are subject to Other revenue 6 1 718.0 1 728.6 1 597.9 1 622.1 Total revenue from transactions 45 759.3 46 595.5 49 169.1 50 400.1 Expenses from transactions Employee expenses averages and other computational methods in accordance with AASB 136 ... Read Full Source
CHAPTER
A number of these assumptions are subject to inherent uncertainties, averages and other computational methods in accordance with AASB 136 Impairment of Assets. the Australian Accounting Standards Board (AASB) ... Retrieve Here
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