When applicable this Standard supersedes AASB 1001 Accounting Policies, AASB 1014 Set-Off and Extinguishment of Debt, AASB 1018 Statement of Financial Performance, AASB 1034 Financial Report Presentation and Disclosures, AASB 1040 Statement of Financial Position, AAS 6 Accounting Policies, AAS 23 Set-Off and Extinguishment of Debt, AAS 36 Statement of Financial Position, AAS 37 Financial Report Presentation and Disclosures.