The following are the amendments to standards and interpretations applicable for the first time in the current year, and the impact of these on the Trust: ●           AASB 2016-5 Amendments to Australian Accounting Standards - Classification and Measurement of Share-based Payment Transactions; ●           AASB 2016-6 Amendments to Australian Accounting Standards - Applying AASB 9 Financial Instruments with AASB 4 Insurance Contracts; ●           AASB 2017-1 Amendments to Australian Accounting Standards - Transfers of Investment Property, Annual Improvements 2014-2016 Cycle and Other Amendments; ●           AASB 2017-3 Amendments to Australia Accounting Standards - Clarifications to AASB 4; ●           AASB Interpretation 22 - Foreign Currency Transactions and Advance Consideration; ●           AASB 9 Financial Instruments - The impact of implementing this new standard is disclosed below; and. © Melbourne is set for a 'dark opening' on Monday. Is your business ready for its very own business banking account? ●       Fair value through profit or loss (FVTPL) - Financial assets in this category are those that are held for trading and have been designated by management upon initial recognition or are mandatorily required to be measured at fair value under AASB 9. Here’s why you should contribute to your super when working for yourself as a sole trader. 24 September 2019. Please confirm that you are a private investor using the buttons below. Receivables and payables are stated with the amount of GST included. Liabilities are recognised for amounts to be paid in the future for services received. Furthermore, at the inception of the hedge and on an on-going  basis, the Trust documents whether the hedging instrument is highly effective in offsetting changes in fair values or cash flows of the hedged item attributable to the hedged risk. Cash received from funding of interest bearing liabilities, Net increase in cash and cash equivalents. discuss Created with Sketch. & Taxation, Last trade - 16.10pm 20/10/2020 (20 minute delay). The interest of the Income Unitholder in the Trust comprises its entitlement to the net trust income in respect of a financial year under Clause 10.6. The Trust has elected, as a policy choice permitted under AASB 9, to continue to apply hedge accounting in accordance with AASB 139. Interest on all loans continues to be taken to income, including those which are past due but not impaired. View the latest BOQ ASX announcements. 5. Let's walk through the steps to figuring out what you can borrow and the most important factors to consider.

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