classification guide be classified as other economic flows included in net between result. transactions and other economic flows [Revised] General update The summary table has been updated to reflect the 342344 Appendix 5 effective and new accounting pronouncements. – Summary of new/revised accounting standards effective for current and future reporting periods [as at 1 March 2016] [Removed] General The transitional illustrative disclosures on AASB 10, N/A Appendix 7 improvements AASB 11 and AASB 12 have been removed because the – Changes in requirements became operative from the 201415 accounting reporting period. policies [Revised] General update The previous Appendix 8 AASB 10 Consolidated 353 Appendix 7 Financial Statements checklist control analysis for – – AASB 10 Victorian public sector entities has been re-numbered to Consolidated Appendix 7 AASB 10 Consolidated Financial Statements Financial checklist control analysis for Victorian public sector – Statements entities. checklist control – analysis for Victorian public sector entities
classification guide between transactions and other economic flows be classified as other economic flows included in net result. [Revised] Appendix 5 – Summary of new/revised accounting standards effective for current and future reporting periods [as at 1 March 2016] General update The summary table has been updated to reflect the effective and new accounting pronouncements. 342344 [Removed] Appendix 7 – Changes in accounting policies General improvements The transitional illustrative disclosures on AASB 10, AASB 11 and AASB 12 have been removed because the requirements became operative from the 201415 reporting period. N/A [Revised] Appendix 7 – AASB 10 Consolidated Financial Statements checklist – control analysis for Victorian public sector entities General update The previous Appendix 8 AASB 10 Consolidated Financial Statements checklist – control analysis for Victorian public sector entities has been re-numbered to Appendix 7 AASB 10 Consolidated Financial Statements checklist – control analysis for Victorian public sector entities. 353
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