AASB 2014-1 Part E of this Standard makes amendments to 1-Jan-2018 Amendments to Australian AASB 9 and consequential amendments to Accounting Standards other Standards. It has not yet been assessed by the Department to determine the application or potential impact of the Standard. AASB 2014-3 The Department establishes Joint Operations 1-Jan-2016 Amendments to Australian in pursuit of its objectives and does not Accounting Standards – routinely acquire interests in Joint Operations. Accounting for Acquisitions of Therefore, there is no financial impact on Interests in Joint Operations application of the Standard. [AASB 1 & 11] AASB 2014-5 This Standard gives effect to the 1-Jan-2017 Amendments to Australian consequential amendments to Australian Accounting Standards (including Accounting Standards arising from AASB Interpretations) arising from the issuance of AASB 15. The Department has not yet determined the application or the potential impact of the Standard. AASB 2014-7 This Standard gives effect to the 1-Jan-2018 Amendments to Australian consequential amendments to Australian Accounting Standards arising Accounting Standards (including from AASB 9 (December 2014) Interpretations) arising from the issuance of AASB 9 (December 2014). The Department has not yet determined the application or the potential impact of the Standard.
AASB 2014-1 Amendments to Australian Accounting Standards Part E of this Standard makes amendments to AASB 9 and consequential amendments to other Standards. It has not yet been assessed by the Department to determine the application or potential impact of the Standard. 1-Jan-2018 AASB 2014-3 Amendments to Australian Accounting Standards – Accounting for Acquisitions of Interests in Joint Operations [AASB 1 & 11] The Department establishes Joint Operations in pursuit of its objectives and does not routinely acquire interests in Joint Operations. Therefore, there is no financial impact on application of the Standard. 1-Jan-2016 AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB This Standard gives effect to the consequential amendments to Australian Accounting Standards (including Interpretations) arising from the issuance of AASB 15. The Department has not yet determined the application or the potential impact of the Standard. 1-Jan-2017 AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014) This Standard gives effect to the consequential amendments to Australian Accounting Standards (including Interpretations) arising from the issuance of AASB 9 (December 2014). The Department has not yet determined the application or the potential impact of the Standard. 1-Jan-2018
DPC-Annual-Report-2014-15.docx