Australian Accounting Standards Board

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BETA RELEASE (Limited Content Only)

AASB Pronouncements Web Portal

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

Check out the Portal >

Latest News

CA ANZ and Professor Peter Wells release report on digital reporting

Chartered Accountants ANZ and Professor Peter Wells have recently published a report " Can digital reporting tame the corporate reporting beast? " exploring how digital reporting can potentially address the challenges faced by corporate reporting.

This report is relevant to both the AASB and AUASB’s work programs. In particular, the Parliamentary Joint Committee (PJC) inquiry into the Regulation of Auditing in...

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AASB Exposure Draft ED 324 Amendments to the Classification and Measurement of Financial Instruments

AASB ED 324 proposes amendments to the classification and measurement requirements in AASB 9 Financial Instruments and related requirements in AASB 7 Financial Instruments: Disclosures following feedback received from the post-implementation review of the classification and measurement requirements in IFRS...

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AASB Exposure Draft ED 323 Disclosure of Non-current Liabilities with Covenants – Proposed Amendments to Tier 2

AASB ED 323 proposes amendments to AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities to clarify the criteria for classifying a liability as either current or non-current and improve the information disclosed in financial

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AASB Action Alert No. 221

The Action Alert for the 194th AASB Board meeting is now available.

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Webcast: Modifications to AASB 13 Fair Value Measurement applicable to not-for-profit public sector entities

AASB staff prepared a webcast to provide a high-level overview of the modifications to AASB 13 Fair Value Measurement applicable to not-for-profit public sector entities.

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We want to hear from you: Digital assets in Australia

The AASB Research Centre, in collaboration with CPA Australia and Associate Professor Andrew Jackson from the University of New South Wales, is seeking input from preparers, users, and auditors on matters pertaining to the accounting and reporting of digital assets.

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Resources

Work Program

Here you will find the latest updates pertaining to the AASB's Work Program.

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COVID-19 Guidance

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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IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

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AASB Research Forum

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