Australian Accounting Standards definition

Australian Accounting Standards means the accounting standards made by the Australian Accounting Standards Board in accordance with section 227 of the Australian Securities and Investments Commission Act 2001 (Cth).

Australian Accounting Standards means Australian Accounting Standards that also ensures compliance with International Financial Reporting Standards as issued by the International Accounting Standards Board;

Australian Accounting Standards means the standards issued by the Australian Accounting Standards Board, as in force for the time being, and including any modifications prescribed by the regulations made under the Act. Australian Accounting Standards is hereby deemed to include Reduced Disclosure Requirements (if applicable).

Examples of Australian Accounting Standards in a sentence

The historical and Pro-forma Accounts are presented in an abbreviated form, insofar as they don’t include all of the disclosures required by Australian Accounting Standards applicable to Annual Financial Statements.

Australian Accounting Standards means accounting standards issued by the Australian Accounting Standards Board and any of the following standards: AAS 25, AAS 29 and AAS 31 and associated amendments to transitional provisions (AAS 29A, AAS 31A) which are in force in relation to the reporting period to which the financial report relates.

Australian Accounting Standards means accounting standards issued by the Australian Accounting Standards Board that are in force in relation to the reporting period to which the financial report relates.

Australian Accounting Standards means the standards published from time to time by the Australian Accounting Research Foundation on behalf of the Australian Society of Certified Practising Accountants and the Institute of Chartered Accountants in Australia.

Australian Accounting Standards means accounting standards issued by the Australian Accounting Standards Board that are in

Australian Accounting Standards means the accounting standards within the meaning of the Corporations Law and, where not inconsistent with those accounting standards and the Corporations Law, generally accepted accounting principles and practices in Australia consistently applied by a body corporate or as between bodies corporate. AUTHORISATION includes:

Australian Accounting Standards means (a) the accounting standards required under the Corporations Act, and (b) if no accounting standard applies under the Corporations Act in relation to an accounting practice, the standards acceptable to the Australian Accounting Standards Board (AASB) at the relevant time, including (i) Australian equivalents to IFRS (International Financial Reporting Standards), (ii) other authoritative pronouncements of the AASB, (iii) abstracts and interpretations issued by the AASB, and (iv) to the extent not inconsistent with any of these, any other accounting principles, standards, practices and methods of valuation generally accepted in Australia.