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Policy statements

Policy Statement PS 5 was relevant until the first reporting period beginning on or after 1 January 2005.

Policy Statements PS 1, PS 2, PS 3 and PS 4 were withdrawn by the AASB at its October 2008 meeting. The AASB is in the process of developing a separate document to set out its key policies and strategies.

Policy
Statement
Title Date
PS 1 The Development of Statements of Accounting Concepts and Accounting Standards Jul 1993
PS 2 The AASB Consultative Group Jun 2001
PS 3 AASB Project Advisory Panels Jun 2001

PS 4

International Convergence and Harmonisation Policy Apr 2002
PS 5 The Nature and Purpose of Statements of Accounting Concepts Jul 2001