Telstra 2013 Annual Report Download - page 94

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NOTES TO THE
FINANCIAL STATEMENTS
(CONTINUED)
92 Telstra Annual Report 2013 Telstra Corporation Limited and controlled entities
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, ESTIMATES, ASSUMPTIONS AND JUDGEMENTS
(CONTINUED)
2.24 New accounting standards to be applied in future
reporting periods (continued)
(k) Other (continued)
• AASB 2012-3: “Amendments to Australian Accounting
Standards - Offsetting Financial Assets and Financial Liabilities”;
• AASB 2012-5: “Amendments to Australian Accounting
Standards arising from Annual Improvements 2009-2011 Cycle”;
• AASB 2012-9: “Amendments to AASB 1048 arising from the
withdrawal of Australian Interpretation 1039”;
• AASB Interpretation 21: “Levies”;
• AASB 2013-3: “Amendments to AASB 136 - Recoverable
Amount Disclosures for Non-Financial Assets”; and
• AASB 2013-4: “Amendments to Australian Accounting
Standards - Novation of Derivatives and Continuation of Hedge
Accounting”.
We do not expect these accounting standards and interpretations to
materially affect our financial results upon adoption.