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

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Everything you never wanted to know about the AASB’s processes for setting standards is now set out in a revised Due Process Framework document! Read More

AASB Chair, Kris Peach, welcomed the appointment of a new member of the Australian Accounting Standards Board, as announced on Monday by the Financial Reporting Council (FRC). Read More

Changes are proposed to AASB 1049 to allow relief from disclosure of GFS measures of key fiscal aggregates and GAAP/GFS reconciliations. A fatal flaw review draft is open for comment to the AASB by 6 December 2019. Read More

The AASB issued a Fatal-Flaw Review version of an amending Standard AASB 2019-X Amendments to Australian Accounting Standards – Class of Right-of-Use Assets arising under Concessionary Leases regarding not-for-profit entities’ right-of-use (ROU) assets. It is open for comment until Friday, 29 November 2019. Read More

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