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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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Invitation to Comment: ITC 41 The AASB’s Approach to International Public Sector Accounting Standards. To continue contributing to the development of high-quality accounting standards for not-for-profit public sector entities, the AASB has developed a draft policy document that proposes to replace the AASB Approach to IPSASs. Read More

AASB Staff FAQs for Co-operative and Mutual Enterprises: Developed for existing and potential members of Co-operative and Mutual Enterprises (CMEs) and users of their financial statements, this FAQ explores how these types of entities differ from other organisations, and what implications these differences might have when assessing their financial position and performance.

Open for registration: Roundtables – Enhancing financial reporting and replacing special purpose financial statements: The AASB is hosting a series of roundtables across Australia (Melbourne, Brisbane, Sydney, Adelaide, Darwin and Perth) in September to obtain constituents’ views on proposals put forward as part of our Revised Conceptual Framework project. Register now.

AASB Surveys – Preparers and users of financial statements: The AASB invites you to contribute to our research by completing one, or both, of our 10-15 minute surveys. Developed to help us better understand what financial statements are currently being prepared as well the requirements of readers of for-profit entities’ financial statements, your response will feed into our Revised Conceptual Framework project.

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