AASB 136 2015 TYPE PDF



Aasb 136 2015 Type Pdf

EUROGOLD LIMITED Australian Securities Exchange. Last Reviewed: 9 December 2014 (Res 235/2015) Next • AASB 136 ‐ Impairment of Assets • AASB 1031 – Materiality • AASB 13 – Fair Value Measurement. Asset Capitalisation Policy No. 1.35 Framework for the Preparation and Presentation of Financial Statements, published by the Australian Accounting Standards Board Definitions For the purposes of this policy the following definitions, national trust of australia (tasmania) general purpose financial statements for the year ended 30 june 2015.

UPDATED 23 SEPT 2015 National Trust of Australia (Tasmania

AASB-136-fact-sheet AUSTRALIAN ACCOUNTING STANDARDS Fact. The Company has adopted AASB 2013-3 Arnendments to AASB 136 -Recoverable Amounts Disclosures for NonВ­ flnancial Assets from 1 July 2014. AASB 2013-3 amends the disclosure requirements in AASB 136 Impairment of Assets., Paragraphs in bold type state the main principles. AASB 136 is to be read in the context of other Australian Accounting Standards, including AASB 1048 Interpretation of Standards, which identifies the Australian Accounting Interpretations,.

the requirements of AASB 136 Impairment of Assets, focusing on errors that can be made by not applying the requirements of AASB 136 and AASB 13 Fair Value Measurement when determining an asset’s recoverable amount using ‘fair value less cost of disposal’ (FVLCD). Basic requirements of AASB 136 The recoverable amount of an asset or a cash-generating unit is the higher of its fair value AASB 136 Impairment of Assets (PDF) IAS 37 Provisions, Contingent Liabilities and Contingent Assets (PDF) AASB 137 Provisions, Contingent Liabilities and Contingent Assets (PDF)

AUSTRALIAN ACCOUNTING STANDARDS FACT SHEET AASB 136 Impairment of Assets Adopted from IAS 36 Impairment of Assets (This fact sheet is based on the standard as at 31 December 2007.) not applying the impairment test in AASB 136 for exploration and evaluation assets after technical feasibility and commercial viability have been demonstrated, and not making disclosures important to investors and others, such as the key assumptions used.

FACT SHEET AASB 138 Intangible Assets OBJECTIVE The objective of this standard is to account for how intangible assets (non-monetary assets without physical substance) are recognised, measured (both upon and post initial recognition) and disclosed within fi nancial statements. The standard outlines the treatment for both identifi able and non-identifi able intangible assets, as well as value in AASB 2 or value in use in AASB 136. b) Functional and presentation currency The financial statements are presented in Australian dollars, which is both the functional and presentation currency of LandCorp. c) Use of estimates and judgements The preparation of financial statements in conformity with Australian Accounting Standards requires management to make judgements, estimates and

the requirements of AASB 136 Impairment of Assets, focusing on errors that can be made by not applying the requirements of AASB 136 and AASB 13 Fair Value Measurement when determining an asset’s recoverable amount using ‘fair value less cost of disposal’ (FVLCD). Basic requirements of AASB 136 The recoverable amount of an asset or a cash-generating unit is the higher of its fair value not applying the impairment test in AASB 136 for exploration and evaluation assets after technical feasibility and commercial viability have been demonstrated, and not making disclosures important to investors and others, such as the key assumptions used.

AUSTRALIAN ACCOUNTING STANDARDS FACT SHEET AASB 136 Impairment of Assets Adopted from IAS 36 Impairment of Assets (This fact sheet is based on the standard as at 31 December 2007.) 2 Amendments arising from Withdrawal of AASB 1031 Materiality (AASB CF 2013-1, AASB 1031, AASB 2013-9, AASB 2015-3) Removes Australian-specific guidance on materiality from AASB 1031 and removes references to AASB 1031 in all Australia Accounting

Council Policy Number 136 - Asset Valuation Policy Page 2 of 7 POLICY POLICY POLICY POLICY POLICY POLICY POLICY POLI The table below defines … AUSTRALIAN ACCOUNTING STANDARDS FACT SHEET AASB 136 Impairment of Assets Adopted from IAS 36 Impairment of Assets (This fact sheet is based on the standard as at 31 December 2007.)

2015 January 2014 I 2014 1 2014 I January 2014 OAO certified statements . Barcoo Shire Council Notes to the financial statements For the year ended 30 June 2014 AASB 20134 to Australian Standards — Novation Of Derivatives Continuation Of Hedge 1391 AASB 2013-5 to — I AAS8 7. AAS9 10. AASB 12. AASB AASB 112. AASB 124. AASB 127. AASB 132. AASB 134 & AASB 1391 AASB 2013-6 to AASB 136 … Strata Schemes Management Act 2015 No 50 [NSW] Contents Page Division 2 Establishment and effect of by-laws 134 By-laws that apply to strata schemes 54 135 Requirement to comply with by-laws 54 136 Matters by-laws can provide for 55 137 Occupancy limits 55 138 Model by-laws 55 139 Restrictions on by-laws 55 140 Restrictions on by-laws during initial period 56 141 Procedure for …

1 Financial reporting developments Below is a summary of the pronouncements that are mandatory for the first time in annual June 2015 accounts. This compilation takes into account amendments made up to and including 1 December 2015 and was prepared on 1 December 2015 by the Auditing and Assurance Standards Board (AUASB). This compilation is not a separate Auditing Standard made by the AUASB.

AASB 136 Impairment of Assets - August 2015 (Cth. the requirements of AASB 136 Impairment of Assets, focusing on errors that can be made by not applying the requirements of AASB 136 and AASB 13 Fair Value Measurement when determining an asset’s recoverable amount using ‘fair value less cost of disposal’ (FVLCD). Basic requirements of AASB 136 The recoverable amount of an asset or a cash-generating unit is the higher of its fair value, 1252 APPENDIX Fact sheets FACT SHEET AASB 116 Property, Plant and Equipment OBJECTIVE The objective of this standard is to account for property, plant and equipment, principally its initial.

A guide to AASB 16 Deloitte US

aasb 136 2015 type pdf

New accounting standards and interpretations. 1 Financial reporting developments Below is a summary of the pronouncements that are mandatory for the first time in annual June 2015 accounts., Introduction New accounting standards and interpretations - issued but not yet effective EY 3 which the pronouncements apply to a new Standard, AASB 1057 Application of ….

BKM MANAGEMENT LIMITED AND CONTROLLED ENTITIES

aasb 136 2015 type pdf

FACT SHEET AASB 138 Intangible Assets KEY REPORTING. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2014 1. CORPORATE INFORMATION The consolidated financial report of M2 Group Ltd (the 'Company', 'M2', 'Group') for the year ended 30 June 2014 was authorised for issue in accordance with a resolution of the directors on 22 August 2014. M2 is a for profit company limited by shares incorporated and domiciled … value in AASB 2 or value in use in AASB 136. b) Functional and presentation currency The financial statements are presented in Australian dollars, which is both the functional and presentation currency of LandCorp. c) Use of estimates and judgements The preparation of financial statements in conformity with Australian Accounting Standards requires management to make judgements, estimates and.

aasb 136 2015 type pdf


NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2014 1. CORPORATE INFORMATION The consolidated financial report of M2 Group Ltd (the 'Company', 'M2', 'Group') for the year ended 30 June 2014 was authorised for issue in accordance with a resolution of the directors on 22 August 2014. M2 is a for profit company limited by shares incorporated and domiciled … 2015 January 2014 I 2014 1 2014 I January 2014 OAO certified statements . Barcoo Shire Council Notes to the financial statements For the year ended 30 June 2014 AASB 20134 to Australian Standards — Novation Of Derivatives Continuation Of Hedge 1391 AASB 2013-5 to — I AAS8 7. AAS9 10. AASB 12. AASB AASB 112. AASB 124. AASB 127. AASB 132. AASB 134 & AASB 1391 AASB 2013-6 to AASB 136 …

2015 January 2014 I 2014 1 2014 I January 2014 OAO certified statements . Barcoo Shire Council Notes to the financial statements For the year ended 30 June 2014 AASB 20134 to Australian Standards — Novation Of Derivatives Continuation Of Hedge 1391 AASB 2013-5 to — I AAS8 7. AAS9 10. AASB 12. AASB AASB 112. AASB 124. AASB 127. AASB 132. AASB 134 & AASB 1391 AASB 2013-6 to AASB 136 … 1252 APPENDIX Fact sheets FACT SHEET AASB 116 Property, Plant and Equipment OBJECTIVE The objective of this standard is to account for property, plant and equipment, principally its initial

The Company has adopted AASB 2013-3 Arnendments to AASB 136 -Recoverable Amounts Disclosures for NonВ­ flnancial Assets from 1 July 2014. AASB 2013-3 amends the disclosure requirements in AASB 136 Impairment of Assets. ta 2016/1 Inappropriate recognition of internally generated intangible assets and revaluation of intangible assets for thin capitalisation purposes This Alert provides a summary of our concerns about a significant, emerging or recurring higher risk tax issue that we currently have under risk assessment.

This compilation takes into account amendments made up to and including 1 December 2015 and was prepared on 1 December 2015 by the Auditing and Assurance Standards Board (AUASB). This compilation is not a separate Auditing Standard made by the AUASB. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2014 1. CORPORATE INFORMATION The consolidated financial report of M2 Group Ltd (the 'Company', 'M2', 'Group') for the year ended 30 June 2014 was authorised for issue in accordance with a resolution of the directors on 22 August 2014. M2 is a for profit company limited by shares incorporated and domiciled …

the requirements of AASB 136 Impairment of Assets, focusing on errors that can be made by not applying the requirements of AASB 136 and AASB 13 Fair Value Measurement when determining an asset’s recoverable amount using ‘fair value less cost of disposal’ (FVLCD). Basic requirements of AASB 136 The recoverable amount of an asset or a cash-generating unit is the higher of its fair value AASB 136 Impairment of Assets (PDF) IAS 37 Provisions, Contingent Liabilities and Contingent Assets (PDF) AASB 137 Provisions, Contingent Liabilities and Contingent Assets (PDF)

1 Financial reporting developments Below is a summary of the pronouncements that are mandatory for the first time in annual June 2015 accounts. AASB 136 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2016-4 Amendments to Australian Accounting Standards - Recoverable Amount of Non-Cash-Generating Specialised Assets of Not-for-Profit Entities - June 2016

national trust of australia (tasmania) general purpose financial statements for the year ended 30 june 2015 ta 2016/1 Inappropriate recognition of internally generated intangible assets and revaluation of intangible assets for thin capitalisation purposes This Alert provides a summary of our concerns about a significant, emerging or recurring higher risk tax issue that we currently have under risk assessment.

al ina cial Report 30 June 2015 Vision Super

aasb 136 2015 type pdf

Policy 1.35 Updated Asset Capitalisation Policy. AASB 2013-3 Amendments to AASB 136 - Recoverable Amount Disclosures for Non-Financial Assets The consolidated entity has applied AASB 2013-3 from 1 July 2014., New accounting standards and interpretations- issued but not yet effective EY Г·6 The following standards and interpretations have been issued by the AASB but are not yet effective for the period ending 31 March 2015..

AASB 136 Impairment of Assets - August 2015 (Cth

Auditing Standard ASA 560 Subsequent Events. not applying the impairment test in AASB 136 for exploration and evaluation assets after technical feasibility and commercial viability have been demonstrated, and not making disclosures important to investors and others, such as the key assumptions used., With the implementation of AASB 13 Fair Value Measurement, the Australian Accounting Standards Board (AASB) has been considering the relationship between depreciated replacement cost (DRC) under AASB 136 Impairment of Assets and current replacement cost (CRC) as a measure of fair value under AASB ….

REGULATORY GUIDE 174 Relief for externally administered companies and registered schemes being wound up. May 2015. About this guide . This guide describes when we will give relief from the financial reporting The disclosure requirements of AASB 136 'Impairment of Assets' have been enhanced to require additional information about the fair value measurement when the recoverable amount of impaired assets is based on fa ir value less costs of disposals.

With the implementation of AASB 13 Fair Value Measurement, the Australian Accounting Standards Board (AASB) has been considering the relationship between depreciated replacement cost (DRC) under AASB 136 Impairment of Assets and current replacement cost (CRC) as a measure of fair value under AASB … Introduction New accounting standards and interpretations - issued but not yet effective EY 3 which the pronouncements apply to a new Standard, AASB 1057 Application of …

The Company has adopted AASB 2013-3 Arnendments to AASB 136 -Recoverable Amounts Disclosures for Non­ flnancial Assets from 1 July 2014. AASB 2013-3 amends the disclosure requirements in AASB 136 Impairment of Assets. Council Policy Number 136 - Asset Valuation Policy Page 2 of 7 POLICY POLICY POLICY POLICY POLICY POLICY POLICY POLI The table below defines …

AASB 136 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2016-4 Amendments to Australian Accounting Standards - Recoverable Amount of Non-Cash-Generating Specialised Assets of Not-for-Profit Entities - June 2016 The Looking Glass Insights into п¬Ѓnancial reporting The Treasury Issue 3 July 2015 Welcome . Welcome to the third edition of he Looking Glass.

not applying the impairment test in AASB 136 for exploration and evaluation assets after technical feasibility and commercial viability have been demonstrated, and not making disclosures important to investors and others, such as the key assumptions used. The new accounting standard may change how you do business. AASB 15 Revenue from Contracts with Customers, replaces existing accounting guidance and introduces a comprehensive revenue recognition model aimed at enhancing comparability of revenue recognition practices across entities, industries

Paragraphs in bold type state the main principles. AASB 136 is to be read in the context of other Australian Accounting Standards, including AASB 1048 Interpretation of Standards, which identifies the Australian Accounting Interpretations, ta 2016/1 Inappropriate recognition of internally generated intangible assets and revaluation of intangible assets for thin capitalisation purposes This Alert provides a summary of our concerns about a significant, emerging or recurring higher risk tax issue that we currently have under risk assessment.

The September 2015 edition of Professional Update summarised the proposals in ED 269 when it was released for comment. ACAG shared the AASB’s concerns about confusion over the difference between value in AASB 2 or value in use in AASB 136. b) Functional and presentation currency The financial statements are presented in Australian dollars, which is both the functional and presentation currency of LandCorp. c) Use of estimates and judgements The preparation of financial statements in conformity with Australian Accounting Standards requires management to make judgements, estimates and

AASB 2013-3 Amendments to AASB 136 - Recoverable Amount Disclosures for Non-Financial Assets The consolidated entity has applied AASB 2013-3 from 1 July 2014. The Looking Glass Insights into п¬Ѓnancial reporting The Treasury Issue 3 July 2015 Welcome . Welcome to the third edition of he Looking Glass.

Strata Schemes Management Act 2015 No 50 [NSW] Contents Page Division 2 Establishment and effect of by-laws 134 By-laws that apply to strata schemes 54 135 Requirement to comply with by-laws 54 136 Matters by-laws can provide for 55 137 Occupancy limits 55 138 Model by-laws 55 139 Restrictions on by-laws 55 140 Restrictions on by-laws during initial period 56 141 Procedure for … 7 IAS 36 Impairment of Assets The Australian equivalent standard is AASB 136 Impairment of Assets. Value in use In respect of not-for-profit entities, value in use is …

With the implementation of AASB 13 Fair Value Measurement, the Australian Accounting Standards Board (AASB) has been considering the relationship between depreciated replacement cost (DRC) under AASB 136 Impairment of Assets and current replacement cost (CRC) as a measure of fair value under AASB … 1 Financial reporting developments Below is a summary of the pronouncements that are mandatory for the first time in annual June 2015 accounts.

Removal of Depreciated Replacement Cost as a value in use measure . With the implementation of AASB 13 . Fair Value Measurement, the Australian Accounting Standards Board (AASB… 7 IAS 36 Impairment of Assets The Australian equivalent standard is AASB 136 Impairment of Assets. Value in use In respect of not-for-profit entities, value in use is …

Paragraphs in bold type state the main principles. AASB 136 is to be read in the context of other Australian Accounting Standards, including AASB 1048 Interpretation of Standards, which identifies the Australian Accounting Interpretations, The new accounting standard may change how you do business. AASB 15 Revenue from Contracts with Customers, replaces existing accounting guidance and introduces a comprehensive revenue recognition model aimed at enhancing comparability of revenue recognition practices across entities, industries

The disclosure requirements of AASB 136 'Impairment of Assets' have been enhanced to require additional information about the fair value measurement when the recoverable amount of impaired assets is based on fa ir value less costs of disposals. It is the purpose of this paper to develop an impression of the manner in which the Australian goodwill reporting regime, AASB 136 - Impairment of Assets, has unfolded in this initial

It is the purpose of this paper to develop an impression of the manner in which the Australian goodwill reporting regime, AASB 136 - Impairment of Assets, has unfolded in this initial ACT Accounting Policy — AASB Standards issued which are not yet effective as at 30 June 2013 3.21 AASB 2011-12 A MENDMENTS TO A USTRALIAN A CCOUNTING S TANDARDS ARISING FROM I NTERPRETATION 20 (A PPL . 1 J AN 2013)27

(PDF) Impairment of Assets A Tax Accounting Interface

aasb 136 2015 type pdf

Applying IFRS in Software and Cloud Services ey.com. 7 IAS 36 Impairment of Assets The Australian equivalent standard is AASB 136 Impairment of Assets. Value in use In respect of not-for-profit entities, value in use is …, AASB 136 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2016-4 Amendments to Australian Accounting Standards - Recoverable Amount of Non-Cash-Generating Specialised Assets of Not-for-Profit Entities - June 2016.

AASB Issues New Revenue Recognition Standard Moore Stephens. Introduction New accounting standards and interpretations - issued but not yet effective EY 3 which the pronouncements apply to a new Standard, AASB 1057 Application of …, value in AASB 2 or value in use in AASB 136. b) Functional and presentation currency The financial statements are presented in Australian dollars, which is both the functional and presentation currency of LandCorp. c) Use of estimates and judgements The preparation of financial statements in conformity with Australian Accounting Standards requires management to make judgements, estimates and.

BLIND FREDDY Audit Tax Advisory

aasb 136 2015 type pdf

BKM MANAGEMENT LIMITED AND CONTROLLED ENTITIES. AASB 136 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2016-4 Amendments to Australian Accounting Standards - Recoverable Amount of Non-Cash-Generating Specialised Assets of Not-for-Profit Entities - June 2016 Strata Schemes Management Act 2015 No 50 [NSW] Contents Page Division 2 Establishment and effect of by-laws 134 By-laws that apply to strata schemes 54 135 Requirement to comply with by-laws 54 136 Matters by-laws can provide for 55 137 Occupancy limits 55 138 Model by-laws 55 139 Restrictions on by-laws 55 140 Restrictions on by-laws during initial period 56 141 Procedure for ….

aasb 136 2015 type pdf


Introduction New accounting standards and interpretations - issued but not yet effective EY 3 which the pronouncements apply to a new Standard, AASB 1057 Application of … AASB 2013-3 Amendments to AASB 136 - Recoverable Amount Disclosures for Non-Financial Assets The consolidated entity has applied AASB 2013-3 from 1 July 2014.

Removal of Depreciated Replacement Cost as a value in use measure . With the implementation of AASB 13 . Fair Value Measurement, the Australian Accounting Standards Board (AASB… With the implementation of AASB 13 Fair Value Measurement, the Australian Accounting Standards Board (AASB) has been considering the relationship between depreciated replacement cost (DRC) under AASB 136 Impairment of Assets and current replacement cost (CRC) as a measure of fair value under AASB …

ta 2016/1 Inappropriate recognition of internally generated intangible assets and revaluation of intangible assets for thin capitalisation purposes This Alert provides a summary of our concerns about a significant, emerging or recurring higher risk tax issue that we currently have under risk assessment. Executive Summary. Intangible assets of an organization can be definite or indefinite in nature which should have to be evaluated effectively and efficiently as per the accounting standard of AASB 138 and 136.

Last Reviewed: 9 December 2014 (Res 235/2015) Next • AASB 136 ‐ Impairment of Assets • AASB 1031 – Materiality • AASB 13 – Fair Value Measurement. Asset Capitalisation Policy No. 1.35 Framework for the Preparation and Presentation of Financial Statements, published by the Australian Accounting Standards Board Definitions For the purposes of this policy the following definitions The financial report of Eurogold Limited for the half year ended 31 December 2014 was authorised for issue in accordance with a resolution of the Directors on 16 March 2015. Eurogold Limited is a company limited by shares that is incorporated and domiciled in Australia and whose

1 Financial reporting developments Below is a summary of the pronouncements that are mandatory for the first time in annual June 2015 accounts. Removal of Depreciated Replacement Cost as a value in use measure . With the implementation of AASB 13 . Fair Value Measurement, the Australian Accounting Standards Board (AASB…

the requirements of AASB 136 Impairment of Assets, focusing on errors that can be made by not applying the requirements of AASB 136 and AASB 13 Fair Value Measurement when determining an asset’s recoverable amount using ‘fair value less cost of disposal’ (FVLCD). Basic requirements of AASB 136 The recoverable amount of an asset or a cash-generating unit is the higher of its fair value Introduction New accounting standards and interpretations - issued but not yet effective EY 3 which the pronouncements apply to a new Standard, AASB 1057 Application of …

1 Financial reporting developments Below is a summary of the pronouncements that are mandatory for the first time in annual June 2015 accounts. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2014 1. CORPORATE INFORMATION The consolidated financial report of M2 Group Ltd (the 'Company', 'M2', 'Group') for the year ended 30 June 2014 was authorised for issue in accordance with a resolution of the directors on 22 August 2014. M2 is a for profit company limited by shares incorporated and domiciled …

national trust of australia (tasmania) general purpose financial statements for the year ended 30 june 2015 Executive Summary. Intangible assets of an organization can be definite or indefinite in nature which should have to be evaluated effectively and efficiently as per the accounting standard of AASB 138 and 136.

Executive Summary. Intangible assets of an organization can be definite or indefinite in nature which should have to be evaluated effectively and efficiently as per the accounting standard of AASB 138 and 136. Model Financial Statements Step ahead Financial years ending on or after 30 June 2015 May 2015

Executive Summary. Intangible assets of an organization can be definite or indefinite in nature which should have to be evaluated effectively and efficiently as per the accounting standard of AASB 138 and 136. Introduction New accounting standards and interpretations - issued but not yet effective EY 3 which the pronouncements apply to a new Standard, AASB 1057 Application of …

The Company has adopted AASB 2013-3 Arnendments to AASB 136 -Recoverable Amounts Disclosures for Non­ flnancial Assets from 1 July 2014. AASB 2013-3 amends the disclosure requirements in AASB 136 Impairment of Assets. Last Reviewed: 9 December 2014 (Res 235/2015) Next • AASB 136 ‐ Impairment of Assets • AASB 1031 – Materiality • AASB 13 – Fair Value Measurement. Asset Capitalisation Policy No. 1.35 Framework for the Preparation and Presentation of Financial Statements, published by the Australian Accounting Standards Board Definitions For the purposes of this policy the following definitions

This compilation takes into account amendments made up to and including 1 December 2015 and was prepared on 1 December 2015 by the Auditing and Assurance Standards Board (AUASB). This compilation is not a separate Auditing Standard made by the AUASB. The following example illustrates the application of a pooling-of-interests type method. Entity P has three subsidiaries, Entities X, Y and A. Entity P acquired 100% of Entity X for $18,000 many years ago.

not applying the impairment test in AASB 136 for exploration and evaluation assets after technical feasibility and commercial viability have been demonstrated, and not making disclosures important to investors and others, such as the key assumptions used. ta 2016/1 Inappropriate recognition of internally generated intangible assets and revaluation of intangible assets for thin capitalisation purposes This Alert provides a summary of our concerns about a significant, emerging or recurring higher risk tax issue that we currently have under risk assessment.