Accounting Standards for Local Bodies (ASLB)

The Conceptual Framework for General Purpose Financial Reporting by Local Bodies

• Preface to the Accounting standard for Local Bodies
• Accounting Standard for Local Bodies (ASLB) 1, ‘Presentation of Financial Statements’
• Accounting Standard for Local Bodies (ASLB) 2, ‘Cash Flow Statements’
• Accounting Standards for Local Bodies (ASLB) 3, ‘Accounting Policies, changes in Accounting Estimates and Errors"
• Accounting Standards for Local Bodies (ASLB) 4, ‘The Effects of Changes in Foreign Exchange Rates’
• Accounting Standard for Local Bodies (ASLB) 5, ‘Borrowing Costs’
• Accounting Standard for Local Bodies (ASLB) 9, ‘Revenue from Exchange Transactions’
• Accounting standard for Local Bodies (ASLB) 11, “Construction Contracts”
• Accounting Standard for Local Bodies (ASLB) 12, 'Inventories'
• Accounting Standards for Local Bodies (ASLB) 13, ‘Leases’
• Accounting Standard for Local Bodies (ASLB) 14, ‘Events After the Reporting Date’
• Accounting Standards for Local Bodies (ASLB) 16, ‘Investment Property’
• Accounting Standard for Local Bodies (ASLB) 17, ‘Property, Plant and Equipment’
• Accounting Standard for Local Bodies (ASLB) 18, ‘Segment Reporting’
• Accounting Standards for Local Bodies (ASLB) 19, ‘Provision, Contingent Liabilities and Contingent Assets’
• Accounting Standard for Local Bodies (ASLB) 20, ‘Related Party Disclosures’
• Accounting Standards for Local Bodies (ASLB) 21, ‘Impairment of Non-Cash-Generating Assets’
• Accounting 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 Statements’
• Accounting Standards for Local Bodies (ASLB) 26, ‘Impairment of Cash-Generating Assets’
• Accounting Standards for Local Bodies (ASLB) 31, ‘Intangible Assets’
• Accounting Standards for Local Bodies (ASLB) 32, ‘Service Concession Arrangements: Grantor’
• Accounting 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 Statements’
• Accounting Standards for Local Bodies (ASLB) 35, ‘Consolidated Financial Statements’
• Accounting Standards for Local Bodies (ASLB) 36, ‘Investment in Associates and Joint Ventures’
• Accounting Standards for Local Bodies (ASLB) 37, ‘Joint Arrangements’
• Accounting Standards for Local Bodies (ASLB) 38, ‘Disclosure of Interests in Other Entities’
• Accounting Standards for Local Bodies (ASLB) 39, ‘Employee Benefits’
• Accounting Standards for Local Bodies (ASLB) 42, ‘Social Benefits’
• Accounting Standards for Local Bodies (ASLB), ‘Financial Reporting under Cash Basis of Accounting’
• Guidance Note on ‘Accounting for Investments’ for Local Bodies