CTHRepealedLegislation
AASB 118 - Revenue - July 2004
Comparison with IAS 18Comparison with IAS 18
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Comparison with IAS 18
AASB 118 and IAS 18
AASB 118 Revenue as amended incorporates IAS 18 Revenue as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 18) are identified with the prefix “Aus”, followed by the number of the relevant IASB paragraph and decimal numbering.
Compliance with IAS 18
Entities that comply with AASB 118 as amended will simultaneously be in compliance with IAS 18 as amended.