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Australian Accounting Standards Board
Use this search to browse all pronouncements, including past, present, and future standards, guidance, and other documents.
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The AASB is excited to offer a preview of its new pronouncements web portal! The information in this beta release is for testing purposes only and should not be relied on. Most of the Standards and other pronouncements are currently loaded for the beta release. Nevertheless, here is your early chance to provide feedback to the AASB on the layout or style of the portal and the pronouncements in the beta release.
If you are looking for the pronouncements for year-end reporting requirements, please use links on this website (see above), not the portal, at this stage
The Australian Accounting Standards Board (AASB) and Auditing and Assurance Standards Board (AUASB) are conducting a review of our stakeholder database, to ensure our records of stakeholders are up to date.
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In June 2023, Dr Andreas Barckow and Professor Ann Tarca will visit Sydney and Melbourne to participate in a series of events that will allow stakeholders to hear directly from the IASB on topics of interest.
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The Fatal-Flaw Review version is open for comment to the AASB until 15 June 2023. No substantive amendments are proposed, since a Post-implementation Review of AASB 1056 is also underway as a separate project.
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The AASB-AUASB published a joint research report (with Professor Matthew Pinnuck and Dr Mark Willis) that aims to understand the significance of recognised intangible assets on the balance sheets of Australian listed entities.
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Our condolences to the family and friends of Ian Mackintosh, who sadly passed away last week. Ian was a widely respected standard-setter with a long and varied career across multiple continents.
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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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Access support materials provided by the International Accounting Standards Board.
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