BHP » Topics » Change in accounting policy

This excerpt taken from the BHP 20-F filed Sep 14, 2009.

Change in accounting policy

The accounting policies have been consistently applied by all entities included in the Group consolidated financial statements and are consistent with those applied in all prior years presented.

This excerpt taken from the BHP 20-F filed Sep 15, 2008.

Change in accounting policy

The accounting policies have been consistently applied by all entities included in the Group consolidated financial report and are consistent with those applied in all prior years presented, except for the impact of adopting AASB 2007-4 ‘Amendments to Australian Accounting Standards arising from ED 151 and Other Amendments’. AASB 2007-4 reinstates optional accounting treatments permitted by IFRS that were not initially available under Australian Accounting Standards. The principal impacts of AASB 2007-4 are described below.

This excerpt taken from the BHP 20-F filed Sep 26, 2007.

Change in accounting policy

The accounting policies have been consistently applied by all entities included in the BHP Billiton Group consolidated financial report and are consistent with those applied in all prior years presented, except for IAS 32/AASB 132 ‘Financial Instruments: Disclosure and Presentation’ and IAS 39/AASB 139 ‘Financial Instruments: Recognition and Measurement’ which were adopted effective 1 July 2005.

This excerpt taken from the BHP 20-F filed Sep 25, 2006.

Change in accounting policy

The accounting policies have been consistently applied by all entities included in the BHP Billiton Group consolidated financial report and are consistent with those applied in the prior year, except for:

"Change in accounting policy" elsewhere:

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