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Australian Water Accounting Standard 1

Australia Current 2010

AWAS 1 prescribes the basis for preparing and presenting a General Purpose Water Accounting Report (GPWAR).

Issuer name

Water Accounting Standards Board (WASB)

More information

It sets out requirements for the recognition, quantification, presentation and disclosure of items in a GPWAR. The document also includes three appendices: a list of defined terms; illustrative guidance; and a basis for conclusions outlining the discussion and assumptions that informed its development.

Reporting resources

True

Organizations covered by the instrument

All Companies

Industry scope

All/none specified

Disclosure venue

General Purpose Water Accounting Report

ESG coverage - E (Environment)

Waste & Hazardous Substances

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour

ESG coverage- Eco (Economic & General)

Economic performance, Trade and Investment

Status

Current

Country

Australia

Region

Asia Pacific

Date of publication

2010

Issuer type

Industry bodies, business associations

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

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