Zoological Parks Authority - Parliament of Western Australia - The ...

Zoological Parks Authority ANNUAL REPORT 2012
Disclosures and Legal Compliance
Financial Statements
Zoological Parks Authority
Notes to the Financial Statements for the Year Ended 30 June 2012 continued
Title
Operative for
reporting periods
beginning on/after
Title
Operative for
reporting periods
beginning on/after
AASB 2012-4
AASB 2012-5
Amendments to Australian Accounting
Standards – Government Loans
This Standard makes amendments to
Australian Accounting Standard AASB 1.
The Authority has not yet determined the
application or the potential impact of the
Standard.
Amendments to Australian Accounting
Standards arising from Annual
Improvements 2009-2011 Cycle [AASB 1,
AASB 101, AASB 116, AASB 132 & AASB
134 and Interpretation 2]
This Standard makes amendments to
Australian Accounting Standards AASB 1,
AASB 101, AASB 116, AASB 132 & AASB
134 and Interpretation 2 as a consequence
of the annual improvements process,
which provides a vehicle for making nonurgent
but necessary amendments to
Standards.
The Authority has not yet determined the
application or the potential impact
1 Jan 2013
1 Jan 2013
Interpretation 20 Stripping Costs in the Production Phase of
a Surface Mine
AASB 2010-8
AASB 2010-10
AASB 2011-4
AASB 2011-12
Amendments to Australian Accounting
Standards – Deferred Tax: Recovery of
Underlying Assets [AASB 112]
Further Amendments to Australian
Accounting Standards – Removal of Fixed
Dates for First-time Adopters [AASB 2009-
11 & 2010-7]
Amendments to Australian Accounting
Standards to Remove Individual Key
Management Personnel Disclosure
Requirements [AASB 124]
Amendments to Australian Accounting
Standards arising from Interpretation 20
[AASB 1].
1 Jan 2013
1 Jan 2012
1 Jan 2013
1 Jul 2013
1 Jan 2013
The following Australian Accounting Standards and Interpretations are
not applicable to the Authority as they have no impact or do not apply to
not-for-profit entities.
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