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


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AASB 2021-1 provides limited optional comparative information relief for not-for-profit entities adopting AASB 1060 early by transitioning from either Tier 1 or Tier 2 – Reduced Disclosure Requirements to Tier 2 – Simplified Disclosures. Read More

AASB Roundtable on ITC 42 Business Combinations under Common Control. Read More

Your feedback is requested to inform the IASB’s Request for Information on the Third Agenda Consultation. Read More

AASB staff will host a series of webinars on the removal of SPFS and the introduction of simplified disclosures. Read More

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