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Project Summaries

Australian Financial Reporting Framework

Title Last Updated
For-Profit Phase 1: Adopt RCF for Publicly Accountable Entities
 13 Feb 2019
For-Profit Phase 2: Adopt RCF and Remove SPFS for Certain For-Profit Private Sector Entities 13 Jan 2020
Public Sector Financial Reporting Framework 22 Feb 2019
Not-for-Profit Financial Reporting Framework 9 Dec 2019
Tier 2 GPFS Framework Revision 25 Mar 2020
Definition of a Not-for-Profit Entity 21 Feb 2019

Other Domestic Projects

Title Last Updated
Income of Not-for-Profit Entities 20 Feb 2019
Insurance Contracts (Australian-Specific Amendments) 20 Feb 2019
Reporting Service Performance Information 1 May 2019
Service Concession Arrangements: Grantors 20 Feb 2019
Fair Value for Public Sector Entities 20 Feb 2019
Tax Transparency Code 13 Feb 2019

IASB Projects (AASB discussions)

Title Last Updated
Financial Instruments with Characteristics of Equity 7 Feb 2019
Extractive Activities 1 May 2019
Accounting Policy Changes 1 May 2019
Rate Regulated Activities 13 Feb 2019
Goodwill and Impairment 26 Feb 2019
Primary Financial Statements 9 Dec 2019

The AASB is also closely monitoring and contributing to the IASB’s projects. To access the latest information, please refer to project summaries on the IASB’s website.

For project summaries of completed projects, see the Project Summaries Archive page.