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Australian Accounting Standards Board Developing, issuing and maintaining Australian Accounting Standards and related pronouncements

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The Agenda for AASB Meeting 178, to be held on 11-12 November 2020 is now available. Read More

The AASB has updated its Standard-Setting Frameworks, which set out the principles followed in setting the requirements of Standards. Read More

Staff FAQs for not-for-profit (NFP) entities have been extended to assist with accounting for transactions in scope of AASB 1058 Income of Not-for-Profit Entities, such as grants, in relation to which an NPF entity has partially but not yet fully performed the activities required under the agreement and the associated asset (e.g. grant funding in cash or other asset) has not yet been received. Read More

ED 304 Interest Rate Benchmark Reform – Phase 2: Tier 2 Disclosures proposes amendments to AASB 1060 General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities, to provide relief for entities applying AASB 1060 from disclosing the financial effects of their initial application of the amendments in AASB 2020-8 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform – Phase 2. Read More

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