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

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AASB staff will present on the recently issued Exposure Draft proposing to require entities lodging special purpose financial statements (SPFS) with the Australian Securities and Investments Commission and not-for-profit entities lodging SPFS with the Australian Charities and Not-for-profits Commission to disclose an explicit statement as to whether or not the accounting policies applied in the SPFS comply with all the recognition and measurement requirements in Australian Accounting Standards. Read More

The AASB Insurance Transition Resource Group (TRG) will meet with Sue Lloyd, IASB Vice-Chair, on 22 August 2019 at 9am to discuss the proposed amendments to IFRS 17 Insurance Contracts. The session will be hosted by EY Sydney and will be open to the public. Save the date and book your place now, as spaces are limited!

ED 293 proposes to require entities lodging special purpose financial statements (SPFS) with the Australian Securities and Investments Commission and not-for-profit entities lodging SPFS with the Australian Charities and Not-for-profits Commission to disclose an explicit statement as to whether or not the accounting policies applied in the SPFS comply with all the recognition and measurement (R&M) requirements in Australian Accounting Standards (AAS). Read More

ED 292 proposes targeted amendments to AASB 17. It also proposes to defer the effective date of AASB 17 by one year to annual reporting periods beginning on or after 1 January 2022. Please submit your comments to the AASB by 30 August 2019 Read More

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