The Trilogy Standards Abstract The changes to the trilogy standards which comprise of AASB 1018 'Statement of Financial Performance", AASB 1034, "Financial Report Presentations and Disclosures" and AASB 1040 "Statement of Financial Position" created confusion within the accounting profession and business community. The changes were designed for the purposes of international harmonisation and for a paradigm of change away from the profit and loss approach. Many of the issues that arose are being addressed by Exposure Drafts and …
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…Fasttrack, Grant Thorton, Melbourne, Australia. 3. Curtis, R. 2001, The Trilogy Standards Audit and Assurance, WHK, Sydney, Australia. 4. Kavanagh, J. 2002, AASB's trilogy under fire, Feb 28-March 6, 2002, BRW, Sydney, Australia. 5. Ravlic, T. 2002, New Rules Make Accounts Harder To Fathom, 7/1/2002, Sydney Morning Herald, John Fairfax Group Pty Ltd, Sydney, Australia 6. Kemp, S. 2001. Knapp, J. 2001, Testing the Trilogy, CACHARTER, Sydney, Australia. 7. Parker, C. (2002b) Porter, B. (2002), AUSTRALIAN GAAP, 6th edition, Parker Publishing, a Division of Accountnet Pty Ltd, Melbourne, Australia.