ACCOUNTING STANDARDS BOARD STANDARD OF GENERALLY RECOGNISED ACCOUNTING PRACTICE PRESENTATION OF FINANCIAL STATEMENTS (GRAP 1)

(b) disclose the information required by Australian Accounting Standards that is not presented on the face of the balance sheet, income statement, statement of changes in equity or

A liability for estimated claim costs relating to title insurance contracts, including estimates of costs relating to incurred but not reported claims, shall be accrued when

If the buyer's initial investment does not meet the criteria specified in paragraphs 8-11 for recognition of profit by the full accrual method and if recovery of the cost of

If a short-term obligation is excluded from current liabilities pursuant to the provisions of this Statement, the notes to the financial statements shall include a general

This Statement extracts the specialized principles and practices from SOP 79-2, Accounting by Cable Television Companies, and establishes financial accounting and reporting

This Statement extracts the specialized principles and practices from SOP 75-1, Revenue Recognition When Right of Return Exists, and establishes accounting and reporting standards

8. The Board concluded that, with limited exceptions, items of profit and loss recognized during a period shall be included in the determination of net income of that period.

(Refer to (c) below for provisions applicable to leveraged leases.) For those leases existing or committed at December 31, 1976 that are classified and accounted for as operating