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Page "International Financial Reporting Standards" ¶ 98
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AASB and has
The Australian Accounting Standards Board ( AASB ) has issued ' Australian equivalents to IFRS ' ( A-IFRS ), numbering IFRS standards as AASB 1 – 8 and IAS standards as AASB 101 – 141.
In addition, over recent years, the AASB has issued so-called ' Amending Standards ' to reverse some of the initial changes made to the IFRS text for local terminology differences, to reinstate options and eliminate some Australian-specific disclosure.
There are some calls for Australia to simply adopt IFRS without ' Australianising ' them and this has resulted in the AASB itself looking at alternative ways of adopting IFRS in Australia

AASB and made
The AASB continues to mirror changes made by the IASB as local pronouncements.

has and made
Since 1944 he has also conducted regularly at the San Francisco Opera, where he made his debut with a memorable performance of Verdi's Falstaff.
The modern Negro has not made a decisive debut into Southern fiction.
Not a single Southern author, major or minor, has made the urban problems of an urban South his primary source material.
He has made it his, and his it remains, irrevocably.
Mr. Nikolais has made a distinctive contribution to the arts of costume and decor.
But it has been during the last two centuries, during the scientific revolution, that our independence from the physical environment has made the most rapid strides.
Civilization is what man has made of himself.
It is to say rather, I believe, that he has brought to bear on the history, the traditions, and the lore of his region a critical, skeptical mind -- the same mind which has made of him an inveterate experimenter in literary form and technique.
A useful comment on his relation to his region may be made, I think, by noting briefly how in handling Southern materials and Southern problems he has deviated from the pattern set by other Southern authors while remaining faithful to the essential character of the region.
Carl has been married to Paula for fifty-three years, and he has not made a single major decision without careful consideration and thorough discussion with his wife.
We note that, first, America has already made great contributions in the past two years to the world's fund of knowledge of astrophysics and space science.
Steele first answers briefly the charges which his `` dear old Friend '' has made about his pamphlet on Dunkirk and his Crisis.
Certainly one of the most important comments that can be made upon the spiritual and cultural life of any period of Western civilization during the past sixteen or seventeen centuries has to do with the way in which its leaders have read and interpreted the Bible.
In any case, she told Thompson that she saw no reason why he might not see Katie again, `` now that this frank explanation has been made & no one can misunderstand ''.
The publication of Father Connolly's The Man Has Wings has made more of the group available in print so that a general picture of what it contained can now be had without difficulty.
Georgia has made some reforms, true.
This tends to create friction and confusion and has not made it easier for Secretary Rusk to restore vigor and initiative among his subordinates.
But preservation of the natural beauty of the Cape is of more than regional concern, for the automobile age has made it the recreation spot of people from all over the country.
Toys he has can be made to act as substitutes for family temptations such as refrigerator and gas stove.
If this capacity had not failed them, they would see that their enemy has made a disastrous miscalculation.
But to imitate an opponent when he has made the mistake of his life would be a new high in statesmanlike folly.
But more than one conscientious researcher has been inhibited from completely frank discussion of the available evidence by the less excusable fact that fallout has been made a political issue as well as a scientific problem.

has and certain
Whether historically a fact or not, the legend has a certain symbolic value.
In the same vein, a certain short-story plot has been overworked.
Now Britain has decided to seek admission to the European Economic Community and it seems certain that she will be joined by some of her partners in the loose Free Trade Area of the `` Outer Seven ''.
Issuing bonds for plant construction has brought new industries to certain regions.
As the President has said, `` only when our arms are sufficient beyond doubt can we be certain that they will never be employed ''.
by making certain that no faculty member has too many committee assignments ; ;
In the earlier years of training certain phases of the work must be covered and the synthetic problem has its use.
What does Tri-State actually want to do, now that it has the meters under franchise and certain phases of its piping system in the `` patent applied for '' stage??
This whole development is certain to be of interest to the readers, for the idea has so often been mentioned, somewhat wistfully.
The mechanism of this coupling has been studied in some detail with non-enzymatic systems in vitro and can be simulated by certain di-iodotyrosine analogues ( Pitt-Rivers and James, 1958 ).
There is some reason to think that thyroglobulin synthesis may proceed independently of iodination, for in certain transplantable tumours of the rat thyroid containing essentially no iodinated thyroglobulin, a protein that appears to be thyroglobulin has been observed in ultracentrifuge experiments ( Wolff, Robbins and Rall, 1959 ).
The mechanism of action of these drugs has not been completely worked out, but certain of them appear to act by reducing the oxidised form of iodine before it can iodinate thyroglobulin ( Astwood, 1954 ).
-- Syllables are linguistic units centering in peaks which are usually vocalic but, as has been noted, are consonantal under certain circumstances, and which may or may not be combined with preceding and/or following consonants or combinations of consonants.
The result of this attitude has been the domination of many orthography conferences by such considerations as typographic ' esthetics ', which usually turns out to be nothing more than certain prejudices carried over from European languages.
The paper has a certain value as a comparatively easy introduction to this approach, particularly since it treats a fairly simple and straightforward phenomenon where it is possible to compare it with a more traditional ( though not structural ) statement.
This push to confine the study of mass behaviour to the measurements of parameters involved in differential equations has led sociology perilously close to the reduction of the word `` mass '' to mean a small group in which certain relations between all pairs of individuals in such a group can be studied.
Aside from availability and economic considerations, each has certain practical advantages ; ;
aside from her specifically regional accent, she reveals by the use of the triad, `` irritable, tense, depressed '', a certain pedantic itemization that indicates she has some familiarity with literary or scientific language ( i.e., she must have had at least a high-school education ), and she is telling a story she has mentally rehearsed some time before.
Beyond a certain point, of course, no woman can be dominant -- nature has seen to that.
Foreign competition has become so severe in certain textiles that Washington is exploring new ways of handling competitive imports.
It is not unfair to add on the other side that the crude and almost vitriolic approach of certain fundamentalist sects toward the cultures and religions among which they work has contributed measurably to this heightening of anti-Christian sentiment.
Although I have emphasized the barriers which an aroused nationalism has raised against relations between Christians and non-Christians in Asia, the fact is that this development has also widened the gulf between certain Afro-Asian religions themselves.
The poor uneducated newlywed, a certain Gontran De Boismassif, has his problems in getting the necessary information.

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