Accounting Standards for Local Bodies

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Accounting Standards for Local Bodies

Latest official content and updates published under Accounting Standards for Local Bodies.

Accounting Standards for Local Bodies

Preface to the Accounting standard for Local Bodies
Accounting Standard for Local Bodies (ASLB) 1, ‘Presentation of Financial Statements’
Accounting Standard for Local Bodies (ASLB) 2, ‘Cash Flow Statements’
Accounting Standards for Local Bodies (ASLB) 3, ‘Accounting Policies, changes in Accounting Estimates and Errors"
Accounting Standards for Local Bodies (ASLB) 4, ‘The Effects of Changes in Foreign Exchange Rates’
Accounting Standard for Local Bodies (ASLB) 5, ‘Borrowing Costs’
Accounting Standard for Local Bodies (ASLB) 9, ‘Revenue from Exchange Transactions’
Accounting standard for Local Bodies (ASLB) 11, “Construction Contracts”
Accounting Standard for Local Bodies (ASLB) 12, 'Inventories'
Accounting Standards for Local Bodies (ASLB) 13, ‘Leases’
Accounting Standard for Local Bodies (ASLB) 14, ‘Events After the Reporting Date’
Accounting Standards for Local Bodies (ASLB) 16, ‘Investment Property’
Accounting Standard for Local Bodies (ASLB) 17, ‘Property, Plant and Equipment’
Accounting Standard for Local Bodies (ASLB) 18, ‘Segment Reporting’
Accounting Standards for Local Bodies (ASLB) 19, ‘Provision, Contingent Liabilities and Contingent Assets’
Accounting Standard for Local Bodies (ASLB) 20, ‘Related Party Disclosures’
Accounting Standards for Local Bodies (ASLB) 21, ‘Impairment of Non-Cash-Generating Assets’
Accounting Standards for Local Bodies (ASLB) 23, ‘Revenue from Non-Exchange Transaction (Taxes and Transfers)’
Accounting Standard for Local Bodies (ASLB) 24, ‘Presentation of Budget Information in Financial Statements’
Accounting Standards for Local Bodies (ASLB) 26, ‘Impairment of Cash-Generating Assets’
Accounting Standards for Local Bodies (ASLB) 31, ‘Intangible Assets’
Accounting Standards for Local Bodies (ASLB) 32, ‘Service Concession Arrangements: Grantor’
Accounting Standards for Local Bodies (ASLB) 33, ‘First-Time Adoption of Accrual Basis Accounting Standards for Local Bodies (ASLBs)’
Accounting Standards for Local Bodies (ASLB) 34, ‘Separate Financial Statements’
Accounting Standards for Local Bodies (ASLB) 35, ‘Consolidated Financial Statements’
Accounting Standards for Local Bodies (ASLB) 36, ‘Investment in Associates and Joint Ventures’
Accounting Standards for Local Bodies (ASLB) 37, ‘Joint Arrangements’
Accounting Standards for Local Bodies (ASLB) 38, ‘Disclosure of Interests in Other Entities’
Accounting Standards for Local Bodies (ASLB) 39, ‘Employee Benefits’
Accounting Standards for Local Bodies (ASLB) 40, ‘Entity Combinations’
Accounting Standards for Local Bodies (ASLB) 42, ‘Social Benefits’
Accounting Standards for Local Bodies (ASLB), ‘Financial Reporting under Cash Basis of Accounting’
Guidance Note on ‘Accounting for Investments’ for Local Bodies

The Conceptual Framework for General Purpose Financial Reporting by Local Bodies