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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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Dr Kim Langfield-Smith has been engaged by the FRC to undertake an independent Post-Implementation Review of AASB 1049. Read More

A Fatal-Flaw Review draft version of an amending Standard Amendments to Australian Accounting Standards – Modified Retrospective Transition Approach for Service Concession Grantors is open for comment until Friday, 4 June 2021. Read More

Research Report 16 presents an overview of the academic literature on financial reporting by non-corporate and small entities. The Report’s overall objective is to answer key questions about the coverage of non-corporate and small entities’ reports, their user and stakeholder needs, and their compliance and regulatory oversight.  Read More

On 27 April 2021, AASB staff hosted the first webinar in a series, on the removal of special purpose financial statements and the introduction of simplified disclosures. Read More

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