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Chartered Accountants ANZ and Professor Peter Wells have recently published a report " Can digital reporting tame the corporate reporting beast? " exploring how digital reporting can potentially address the challenges faced by corporate reporting.
This report is relevant to both the AASB and AUASB’s work programs. In particular, the Parliamentary Joint Committee (PJC) inquiry into the Regulation of Auditing in...
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AASB ED 324 proposes amendments to the classification and measurement requirements in AASB 9 Financial Instruments and related requirements in AASB 7 Financial Instruments: Disclosures following feedback received from the post-implementation review of the classification and measurement requirements in IFRS...
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AASB ED 323 proposes amendments to AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities to clarify the criteria for classifying a liability as either current or non-current and improve the information disclosed in financial
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AASB staff prepared a webcast to provide a high-level overview of the modifications to AASB 13 Fair Value Measurement applicable to not-for-profit public sector entities.
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The AASB Research Centre, in collaboration with CPA Australia and Associate Professor Andrew Jackson from the University of New South Wales, is seeking input from preparers, users, and auditors on matters pertaining to the accounting and reporting of digital assets.
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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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