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Australian Accounting Standards Board
Australian Accounting Standards Board
The latest AASB Accounting Standards and Sustainability Standards >
The AASB has issued AASB 2025-1 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity to amend AASB 7 and AASB 9. The Standard is available on the Pronouncements Web Portal.
The amendments clarify the application of the ‘own-use’ criteria, permit hedge accounting (if appropriate) and add new disclosure requirements.
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One of the primary functions of the AASB is to deliver accounting standards that reduce the cost of capital for Australian entities. We have now published a research report which explores potential models for determining the cost of capital and...
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The Australian Accounting Standards Board (AASB), Malaysian Accounting Standards Board (MASB), and CPA Australia have teamed up to conduct a joint research project to influence the International Accounting Standards Board's (IASB) upcoming agenda consultation.
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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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