AASB 1048 - Interpretation and Application of Standards - December 2004
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CONTENTS
Preface
Comparison With International Pronouncements
Accounting Standard
AASB 1048 Interpretation and Application of Standards
Paragraphs
Objective 1
Application 2 – 6
Scope 7 – 8
UIG Interpretations corresponding to IASB Interpretations 9
Other UIG Interpretations 10
Australian Accounting Standard AASB 1048 Interpretation and Application of Standards is set out in paragraphs 1 – 10. All the paragraphs have equal authority. In the absence of explicit guidance, AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies.