Manuals & Standards
The Conceptual Framework for General Purpose Financial Reporting by Local BodiesAccounting Standards for Local Bodies
Access the conceptual framework, preface, ASLB standards and related guidance notes for local bodies.
Preface to the Accounting standard for Local BodiesAccounting Standard for Local Bodies (ASLB) 1, Presentation of Financial StatementsAccounting Standard for Local Bodies (ASLB) 2, Cash Flow StatementsAccounting Standards for Local Bodies (ASLB) 3, Accounting Policies, Changes in Accounting Estimates and ErrorsAccounting Standards for Local Bodies (ASLB) 4, The Effects of Changes in Foreign Exchange RatesAccounting Standard for Local Bodies (ASLB) 5, Borrowing CostsAccounting Standard for Local Bodies (ASLB) 9, Revenue from Exchange TransactionsAccounting standard for Local Bodies (ASLB) 11, Construction ContractsAccounting Standard for Local Bodies (ASLB) 12, InventoriesAccounting Standards for Local Bodies (ASLB) 13, LeasesAccounting Standard for Local Bodies (ASLB) 14, Events After the Reporting DateAccounting Standards for Local Bodies (ASLB) 16, Investment PropertyAccounting Standard for Local Bodies (ASLB) 17, Property, Plant and EquipmentAccounting Standard for Local Bodies (ASLB) 18, Segment ReportingAccounting Standards for Local Bodies (ASLB) 19, Provisions, Contingent Liabilities and Contingent AssetsAccounting Standard for Local Bodies (ASLB) 20, Related Party DisclosuresAccounting Standards for Local Bodies (ASLB) 21, Impairment of Non-Cash-Generating AssetsAccounting 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 StatementsAccounting Standards for Local Bodies (ASLB) 26, Impairment of Cash-Generating AssetsAccounting Standards for Local Bodies (ASLB) 31, Intangible AssetsAccounting Standards for Local Bodies (ASLB) 32, Service Concession Arrangements: GrantorAccounting 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 StatementsAccounting Standards for Local Bodies (ASLB) 35, Consolidated Financial StatementsAccounting Standards for Local Bodies (ASLB) 36, Investment in Associates and Joint VenturesAccounting Standards for Local Bodies (ASLB) 37, Joint ArrangementsAccounting Standards for Local Bodies (ASLB) 38, Disclosure of Interests in Other EntitiesAccounting Standards for Local Bodies (ASLB) 39, Employee BenefitsAccounting Standards for Local Bodies (ASLB) 40, Entity CombinationsAccounting Standards for Local Bodies (ASLB) 42, Social BenefitsAccounting Standards for Local Bodies (ASLB), Financial Reporting under Cash Basis of AccountingGuidance Note on Accounting for Investments for Local Bodies