Telstra 2010 Annual Report Download - page 112
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Telstra Corporation Limited and controlled entities
97
Notes to the Financial Statements (continued)
2.23 Recently issued accounting standards to be applied in
future reporting periods (continued)
(d) Other
In addition to the above recently issued accounting standards that
are applicable in future years, we note the following new
accounting standards and interpretations that are applicable in
future years:
• AASB 2009-5: “Further Amendments to Australian Accounting
Standards arising from the Annual Improvements Process”;
• AASB 2009-8: “Amendments to Australian Accounting
Standards - Group Cash-Settled Share-Based Payment
Transactions”;
• AASB 2009-10: “Amendments to Australian Accounting
Standards - Classification of Rights Issues”;
• AASB 2009-12: “Amendments to Australian Accounting
Standards”;
• AASB Interpretation 19: “Extinguishing Financial Liabilities with
Equity Instruments”;
• AASB 2009-13: “Amendments to Australian Accounting
Standards arising from Interpretation 19”; and
• AASB 2010-1: “Amendments to Australian Accounting
Standards - Limited Exemption from Comparative AASB 7
Disclosures for First-Time Adopters”.
We do not expect these accounting standards and interpretations
to materially impact our financial results upon adoption.
2. Summary of accounting policies (continued)