Australian Accounting Standards Board

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Latest News

Audit and Risk Committee vacancy

A vacancy has arisen for the on the Audit Finance and Risk Committee for the Australian Accounting Standards Board (AASB) and the Auditing and Assurance Standards Board (AUASB)

The AASB & AUASB are seeking an outstanding person who can...

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Agenda and papers for AASB Meeting 181 - June 2021 now available

The Agenda and Papers for the AASB Meeting 181 to be held on 21-22 June 2021 are now available

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AASB Staff Paper: Comparison of Narrative Reporting Requirements Applicable to For-Profit Entities

The staff paper  Comparison of Narrative Reporting Requirements Applicable to For-Profit Entities examines several aspects of narrative reporting requirements for for-profit entities in Australia and selected overseas jurisdictions through their comparison to the draft disclosure objectives expected to be included...

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AASB–AUASB webinar – For-profit entities: The removal of special purpose financial statements and the introduction of simplified disclosures (Part 3)

On 25 May 2021 AASB and AUASB staff co-presented the third webinar in a series on the removal of special purpose financial statements and the introduction of simplified disclosures

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AASB Exposure Draft 310 Lack of Exchangeability

The AASB is proposing to amend AAS 121 The Effects of Changes in Foreign Exchange Rates to help companies determine whether a currency can be exchanged into another currency and what accounting requirements to apply if the currency cannot be...

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Resources

IASB Support Materials

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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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