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Project Summaries

Australian Financial Reporting Framework

Title Last Updated
For-Profit Phase 2: Adopt RCF and Remove SPFS for Certain For-Profit Private Sector Entities 14 Jun 2020
Public Sector Financial Reporting Framework 7 Oct 2020
Not-for-Profit Financial Reporting Framework 11 Mar 2021
Tier 2 GPFS Framework Revision 25 Mar 2020
Definition of a Not-for-Profit Entity 26 Nov 2020

Other Domestic Projects

Title Last Updated
Insurance Activities in the Public Sector 17 Mar 2021
Fair Value Measurement for Not-for-Profit Entities 7 Dec 2020
COVID-19  3 Jul 2020
Income of Not-for-Profit Entities 20 Feb 2019
Reporting Service Performance Information 1 May 2019
Service Concession Arrangements: Grantors 20 Feb 2019
Tax Transparency Code 13 Feb 2019

IASB Projects (AASB discussions)

Title Last Updated
Business Combinations under Common Control 12 Mar 2021
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 15 Dec 2020
Primary Financial Statements 5 Oct 2020

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.