Australian Accounting Standards Board

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Latest News

AASB Action Alert No. 208

The Action Alert for the 181 st AASB board meeting is now available The AASB Board met in public via videoconference on 21 – 22 June 2021   At the meeting the Board made key decisions in relation to

  • Not-for-Profit Private Sector Financial Reporting Framework
  • ...


Transition amendments to AASB 1059 Service Concession Arrangements: Grantors

The AASB issued AASB 2021-4 to amend the modified retrospective transition method for service concession grantors measuring the Grant of a Right to the Operator (GORTO) liability when implementing AASB 1059


Congratulations to (Howard) Mike Blake

The Board and staff of the AASB would like to congratulate Mike a former AASB Board Member on being awarded an AM in the recent Queen’s Birthday honours

This was to acknowledge his significant service to accounting and to...


Forthcoming virtual outreach event to discuss ITC 45: the IPSASB’s proposed ‘current operational value' measurement basis for non-cash generating assets in the public sector

AASB staff invite not-for-profit public sector stakeholders to participate in a virtual outreach event to discuss ITC 45 on Tuesday 6 July 2021 at 2–4pm AEST



AASB Exposure Draft ED 311 Management Commentary

ED 311 proposes a comprehensive framework that entities could apply when preparing management commentary that complements their financial statements The proposals represent a major overhaul of IFRS Practice Statement 1 Management Commentary



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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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