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Research Centre

The primary objective of the AASB Research Centre is to provide thought leadership on financial reporting issues. This is outlined in detail in the AASB Evidence-Informed Standard-Setting Framework.

The Centre’s activities are intended to make a substantial contribution to the domestic and international debate on particular topics and to influence the International Accounting Standards Board (IASB) and the International Public Sector Accounting Standards Board and therefore the content and quality of IFRS and IPSAS.

Our research is expected to involve liaison with constituents (including academics) and other standard-setters. Indeed, some of our research will be conducted in conjunction with other standard-setters.

Research Centre staff closely monitor the IASB’s research agenda and post-implementation review agenda, and will contribute to the IASB’s work on particular projects by arrangement with the IASB. We also hope to influence the setting of the IASB research agenda.

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Research Centre staff/contractors periodically prepare papers on topics of current interest. Additionally, our research often gives rise to other AASB publications: