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ED 316 proposes amendments to AASB 101 Presentation of Financial Statements to improve the information entities provide about long-term debt with covenants. The ED incorporates IASB ED/2021/9.
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ED 317 proposes disclosure-only amendments to AASB 107 Statement of Cash Flows and AASB 7 Financial Instruments: Disclosures . The proposed amendments are intended to complement the existing requirements in AASB Standards that apply to supplier finance arrangements. The ED incorporates IASB ED/2021/10.
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The Australian Accounting Standards Board has issued a Media Release on a Proposed Climate Change Standards Framework
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The AASB would like to acknowledge the passing of Atsushi Kogasaka, Chair of the Accounting Standards Board of Japan (ASBJ) on 16 November 2021. AASB Staff had the opportunity to work with him through the AOSSG and on joint ASBJ...
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We have compiled a list of AASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.
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Click here for further information about the AASB Research Forum held on 29 November 2021.
