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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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  ED 289 Annual Improvements to Australian Accounting Standards 2018–2020 proposes to amend AASB 1 First-time Adoption of Australian Accounting Standards, AASB 9 Financial Instruments, AASB 16 Leases and AASB 141 Agriculture. Annual improvements are limited to changes that either clarify the wording in the Standard or correct relatively minor unintended consequences, oversights or conflicts between requirements in the Standards. Please submit your comments to the AASB by 31 July 2019 via the AASB websiteLinkedIn or email.  

The AASB is now open to receiving Expressions of Interest from academics for next year's Research Forum. For more information about the forum, as well as the submissions process, please click here

At the AASB Board meeting on 30 April, the Board made a decision to propose illustrative examples to help public sector entities apply some of the principles in AASB 13 Fair Value Measurement. Read More

ED288 Interest Rate Benchmark Reform proposes to amend AASB 9 Financial Instruments and AASB 139 Financial Instruments: Recognition and Measurement, to provide relief from specific hedge accounting requirements that could have resulted in the discontinuation of hedge accounting due solely to the uncertainty arising from interest rate benchmark reform. Please submit your comments to the AASB by 31 May 2019 via the AASB websiteLinkedIn or email.

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