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Australian Accounting Standards Board Developing, issuing and maintaining Australian Accounting Standards and related pronouncements

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ED 304 Interest Rate Benchmark Reform – Phase 2: Tier 2 Disclosures proposes amendments to AASB 1060 General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities, to provide relief for entities applying AASB 1060 from disclosing the financial effects of their initial application of the amendments in AASB 2020-8 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform – Phase 2. Read More

The International Accounting Standards Board (IASB) in conjunction with the Australian Accounting Standards Board (AASB), will hold a virtual research seminar for academics across the Asia-Oceania region on 16 November 2020, from 11 am-1 pm AEDT. The seminar will provide an overview of the IASB’s Business Combinations—Disclosures, Goodwill and Impairment Discussion Paper and give participants a chance to highlight and discuss the relevant academic literature on these topics. Read More

The AASB work program has been updated to reflect the decisions made at the September Board meeting. The work program is a reflection of the matters the AASB will consider over a period of time. Click here to view the work program.

AASB 2020-8 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform – Phase 2 addresses issues that may affect financial reporting during the interest rate benchmark reform Read More

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