Australian Accounting Standards Board

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Reporting Roundup March

In the March edition of Reporting Roundup we share highlights from the recent International Forum of Accounting Standard Setters meeting, an update on the AASB Board’s March meeting and background information on an upcoming review of AASB 1060.

Proposed Tier 2 disclosures for nature-dependent electricity contracts

ED 337 proposes disclosures about contracts referencing nature-dependent electricity that meet the ‘own-use’ criteria and are recognised as procurement contracts....

Tier 2 amendments for financial instrument disclosures issued

The AASB has issued AASB 2025-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments: Tier 2 Disclosures to amend AASB 1060. The Standard is available on the Pronouncements Web Portal.

Work Program

Here you will find the latest updates pertaining to the AASB's Work Program.

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COVID-19 Guidance

We have compiled a list of AASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.

IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

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AASB Research Forum

Click here for further information about the AASB Research Forum.

Careers

Click here to view what career opportunities are currently available.

OAIC Access to Information

Access further information on the Freedom of Information (FOI) Requests and Information Publications Scheme (IPS)

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