澳大利亚会计准则总结 AASB summary文档.pdfVIP

AASB 1: First-time Adoption of Australian Equivalents to International Financial Reporting Standards Paragraph Aus 1.2 Standard applies to annual reporting periods beginning on or after 1 January 2005 6 Entity shall prepare an opening Australian-equivalent-to IFRSs balance sheet as at the date of transition to Australian equivalents to IRFSs – starting point 7 Entity shall use the same accounting policies in opening AIFS balance sheet and throughout all periods presented in first AIFS financial re