ObtainingacopyofthisAccountingStandard ThisStandardisavailableontheAASBwebsite:. AustralianAccountingStandardsBoard POBox204 CollinsStreetWest Victoria8007 AUSTRALIA Phone:(03)96177637 :publications@aasb..au Website: Otherenquiries Phone:(03)96177600
with cash alternative – account as a cash-settled if liability or equity-settled to extent that no such liability incurred 35 Measure equity component as the difference between the fair value of the goods or services received and the fair value of the debt component at the ...
and a net figure shown in the statement of financial position for: Current tax Deferred tax Changes in tax rates (AASB 1020, paragraph 4.6.4) When tax rates change during the period the opening balances of DTAs and DTLs must be adjusted eg A DTA of $12 and a DTL of $30 were raised...
18 This Regulation Impact Statement assesses the following three actions available to the Australian Accounting Standards Board (AASB) to resolve the identified problems: (a) Option 1—to replace the existing revenue standards with the requirements of IFRS 15, which contains comprehensive revenue rec...