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.
MoreOne 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...
MoreThe 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.
MoreWe have compiled a list of AASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.
View moreAccess support materials provided by the International Accounting Standards Board.
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