-Name AASB -Number 101 -Issue Date 2007-09-24 -Paragraph 54 -Subparagraph b -Appl Date 2009-01-01 -Name AASB -Number 140 -Issue Date 2004-07-15 -Paragraph 75 Australian Accounting Standards Board AASB 130 AASB 7 Australian Accounting Standards Board