378 paragraphs found
This Standard applies to assurance engagements to report on a general purpose water accounting report, including both reasonable assurance and limited assurance …
This Standard is operative for reporting periods commencing on or after 15 December 2022. …
Australian Water Accounting Standard 1 Preparation and Presentation of General Purpose Water Accounting Reports (AWAS 1) requires a general purpose water accounting report to be subjected to assurance to establish whether the report is presented fairly in …
AWAS 1 states that a general purpose water accounting report comprises the following components: Statement of water assets and water liabilities Statement of changes in water assets and water liabilities [1] [2] Statement of water flows [3] Note …
In some instances a statement of changes in water assets and water liabilities need not be presented in a general purpose water accounting report. See …
In some instances the statement of changes in water assets and water liabilities may be combined with the statement of water flows. See …
In some instances a statement of water flows need not be presented in a general purpose water accounting report. See AWAS 1. …
AWAS 1 describes the contextual statement and the information that may be included in a contextual statement. …
This Standard deals with assurance engagements to report on the water accounting statements, note disclosures and the accountability statement only. It does not cover the contextual statement, which is not subject to assurance. However, the assurance …
This Standard does not deal with, or provide specific guidance for, assurance engagements to report on the following: Water accounting reports prepared in accordance with special purpose water reporting frameworks. Single components of a general purpose …