Appendix 3 - Australian Accounting Standards considered by the Committee in this Inquiry

AASB 01 First-time Adoption of Australian Equivalents to International Financial Reporting Standards

AASB 02 Share-based Payment

AASB 03 Business Combinations

AASB 04 Insurance Contracts

AASB 05 Non-current Assets Held for Sale and Discontinued Operations

AASB 101 Presentation of Financial Statements

AASB 102 Inventories

AASB 107 Cash Flow Statements

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors

AASB 110 Events after the Balance Sheet Date

AASB 111 Construction Contracts

AASB 112 Income Taxes

AASB 114 Segment Reporting

AASB 116 Property, Plant and Equipment

AASB 117 Leases

AASB 118 Revenue

AASB 119 Employee Benefits

AASB 120 Accounting for Government Grants and Disclosure of Government Assistance

AASB 121 The Effects of Changes in Foreign Exchange Rates

AASB 123 Borrowing Costs

AASB 124 Related Party Disclosures

AASB 127 Consolidated and Separate Financial Statements

AASB 128 Investments in Associates

AASB 129 Financial Reporting in Hyperinflationary Economies

AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions

AASB 131 Interests in Joint Ventures

AASB 132 Financial Instruments: Disclosure and Presentation

AASB 133 Earnings per Share

AASB 134 Interim Financial Reporting

AASB 136 Impairment of Assets

AASB 137 Provisions, Contingent Liabilities and Contingent Assets

AASB 138 Intangible Assets

AASB 139 Financial Instruments: Recognition and Measurement

AASB 140 Investment Property

AASB 141 Agriculture

AASB 1004 Contributions

AASB 1023 General Insurance Contracts

AASB 1031 Materiality

AASB 1038 Life Insurance Contracts

AASB 1048 Interpretation and Application of Standards

AASB 1046A Amendments to AASB 1046