Skip To Content | Contact Us | About AASB | Links

AASB on Twitter AASB on LinkedIn

Breadcrumbs

Stuff

Roundtables: Reduced Disclosure Requirements for Tier 2 Entities

Released in January 2017, Exposure Draft ED 277 Reduced Disclosure Requirements for Tier 2 Entities proposes a new set of principles for the AASB to determine required disclosures for Tier 2 entities. These changes aim to make financial reports more relevant and concise for many not-for-profit and non-listed entities. 

In April 2017 the AASB hosted roundtable sessions in Sydney, Canberra and Melbourne to gain stakeholders feedback.

Resources