AAS 27 definition

AAS 27 means Australian Accounting Standard AAS 27
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AAS 27 means Australian Accounting Standard AAS 27 "Financial Reporting by Local Governments", as promulgated and amended from time to time by the Institute of Chartered Accountants in Australia and the Australian Society of Certified Practising Accountants;
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Examples of AAS 27 in a sentence

  • The existing requirements in AAS 27, AAS 29 and AAS 31 have been transferred to the above new and revised topic-based Standards and Interpretation.

  • Created in 1993/94 as a consequence of AAS 27 with funds previously held in Trust Fund.

  • Where AAS 27 makes reference to another Australian accounting standard, the new Australian IFRS equivalent standards will apply.

  • In accordance with Australian Accounting Standard 27 - Accounting for Local Government (AAS 27), depreciation is calculated on the value of non-current assets and is recognised an expense in the Operating Statement.

  • The AASB has made the following pronouncements from its short term review of AAS 27, AAS 29 and AAS 31: AASB 1004 ‘Contributions’ (December 2007).

  • AASB 1004 and AASB Interpretation 1038 were revised as a result of the AASB’s short-term review of Australian Accounting Standards (incorporating AAS 27, 29 and 31) affecting the public sector.

  • The Tribunal has applied the following Australian Accounting Standards and Australian Accounting Interpretationseffective for annual reporting periods beginning on or after 1 July 2008 that impacted on the Tribunal: Review of AAS 27 'Financial Reporting by Local Governments', AAS 29 'Financial Reporting by Government Departments and AAS 31 'Financial Reporting by Governments'.

  • The resulting solution was filtered using Whatman (1) filter paper and the filtrate was taken for analysis using AAS (27).

  • The AASB has made the following pronouncements from its short term review of AAS 27, AAS 29 and AAS 31: AASB 1004 'Contributions'; AASB 1050 'Administered Items'; AASB 1051 'Land Under Roads';AASB 1052 'Disaggregated Disclosures';AASB 2007-9 'Amendments to Australian Accounting Standards arising from the review of AASs 27, 29 and 31 [AASB 3, AASB 5, AASB 8, AASB 101, AASB 114, AASB 116, AASB 127 & AASB 137]; and Interpretation 1038 'Contributions by Owners Made to Wholly-Owned Public Sector Entities'.

  • Majority (88.2%) of the participants had attained diploma level of education in Nursing.


More Definitions of AAS 27

AAS 27 means Australian Accounting Standard AAS 27 “Financial Reporting by Local Governments” issued by the Australian Accounting Research Foundation as amended from time to timeStandards Board; Compare 17 Feb 2006 [02-a0-04] / 01 Jul 2008 [02-b0-06] page 1Published on www.legislation.wa.gov.au
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Related to AAS 27

  • Seasonal high water table means the level below the natural surface of the ground to which water seasonally rises in the soil in most years.

  • generation facility means a facility for generating electricity or providing ancillary services, other than ancillary services provided by a transmitter or distributor through the operation of a transmission or distribution system, and includes any structures, equipment or other things used for that purpose;

  • Cogeneration facility means a power plant in which the heat or steam is also used for industrial or commercial heating or cooling purposes and that meets Federal Energy Regulatory Commission standards for qualifying facilities under the Public Utility Regulatory Policies Act of 1978 (16

  • Cannabis cultivation facility means a person that:

  • Production facility means a facility in California at which gasoline or CARBOB is produced. Upon request of a producer, the executive officer may designate, as part of the producer's production facility, a physically separate bulk storage facility which (A) is owned or leased by the producer, and (B) is operated by or at the direction of the producer, and (C) is not used to store or distribute gasoline or CARBOB that is not supplied from the production facility.

  • Normal Minimum Generation means the lowest output level of a generating resource under normal operating conditions.

  • Treatment zone means a soil area of the unsaturated zone of a land treatment unit within which hazardous constituents are degraded, transformed, or immobilized.

  • Small cell facility means a wireless facility that meets both of the following qualifications: (i) each antenna is located inside an enclosure of no more than six cubic feet in volume, or, in the case of an antenna that has exposed elements, the antenna and all of its exposed elements could fit within an imaginary enclosure of no more than six cubic feet and (ii) all other wireless equipment associated with the facility has a cumulative volume of no more than 28 cubic feet, or such higher limit as is established by the Federal Communications Commission. The following types of associated equipment are not included in the calculation of equipment volume: electric meter, concealment, telecommunications demarcation boxes, back-up power systems, grounding equipment, power transfer switches, cut-off switches, and vertical cable runs for the connection of power and other services.

  • Transportation facility means any transit, railroad,

  • Planned Financed Generation Capacity Resource means a Planned Generation Capacity Resource that, prior to August 7, 2015, has an effective Interconnection Service Agreement and has submitted to the Office of the Interconnection the appropriate certification attesting achievement of Financial Close.

  • Production Purposes means using the Software (a) in a production environment, (b) generally using live data and/or applications for a purpose other than Development Purposes, (c) for multi-user prototyping, quality assurance and testing and/or (d) for backup instances.

  • Materials recovery facility means a solid waste management facility that provides for the extraction from solid waste of recyclable materials, materials suitable for use as a fuel or soil amendment, or any combination of such materials.

  • Treatment Plant means the onshore plant to be constructed by the Joint Venturers for the liquefaction and treatment of natural gas and condensate as contemplated in the recitals to this Agreement.

  • Evaporative emissions means in the context of this UN GTR the hydrocarbon vapours lost from the fuel system of a motor vehicle during parking and immediately before refuelling of a sealed fuel tank.

  • Flare means a vendor-provided informational sign that, at a minimum, displays the prize structure, the serial number of the sleeve in play, the odds of winning a prize, and the price of the ticket. (3-26-08)

  • Distributed generation facility means a facility owned and operated by a member of the Cooperative for the production of electrical energy that:

  • Normal Maximum Generation means the highest output level of a generating resource under normal operating conditions.

  • Base Load Generation Resource means a Generation Capacity Resource that operates at least 90 percent of the hours that it is available to operate, as determined by the Office of the Interconnection in accordance with the PJM Manuals.

  • Unrefined and unprocessed ore means ore in its natural form prior to any processing, such as grinding, roasting, beneficiating, or refining.

  • Wastewater treatment plant means a facility designed and constructed to receive, treat, or store waterborne or liquid wastes.

  • Marijuana cultivation facility means an entity licensed to cultivate, prepare, and package marijuana and sell marijuana to retail marijuana stores, to marijuana product manufacturing facilities, and to other marijuana cultivation facilities, but not to consumers.

  • Class Licence Allowance Gross All-Purpose Wage A" Class Licence per week per hour 1 945.50 69.45 1,014.95 26.7092 2 989.15 69.45 1,058.60 27.8579 3 1,032.80 69.45 1,102.25 29.0066 4 1,076.45 69.45 1,145.90 30.1553 5 1,120.10 69.45 34.05 1,223.60 32.2000 50.60 1,274.20 33.5317 6 1,163.75 69.45 34.05 1,267.25 33.3487 50.60 1,317.85 34.6804 7 1,251.05 69.45 34.05 1,354.55 35.6461 50.60 1,405.15 36.9778 8 1,338.35 69.45 34.05 1,441.85 37.9434 50.60 1,492.45 39.2751 9 1,382.00 69.45 34.05 1,485.50 39.0921 50.60 1,536.10 40.4238 10 1,512.95 69.45 34.05 1,616.45 42.5382 50.60 1,667.05 43.8699

  • Pistol means any firearm with a barrel less than sixteen inches in length, or is designed to be held and fired by the use of a single hand.

  • Planned External Financed Generation Capacity Resource means a Planned External Generation Capacity Resource that, prior to August 7, 2015, has an effective agreement that is the equivalent of an Interconnection Service Agreement, has submitted to the Office of the Interconnection the appropriate certification attesting achievement of Financial Close, and has secured at least 50 percent of the MWs of firm transmission service required to qualify such resource under the deliverability requirements of the Reliability Assurance Agreement.

  • MVAR means megavolt ampere of reactive power.

  • Cannabis processing facility means a person that: