Australian Government
Australian Accounting Standards Board
Title | Last Updated |
Not-for-Profit Financial Reporting Framework | 16 Sept 2024 |
For-Profit Phase 2: Adopt RCF and Remove SPFS for Certain For-Profit Private Sector Entities | 19 Dec 2022 |
Public Sector Financial Reporting Framework | 07 Oct 2020 |
Tier 2 GPFS Framework Revision | 12 Apr 2022 |
Conceptual Framework: Not-for-Profit Amendments | 2 Oct 2024 |
Title | Last Updated |
Sustainability Reporting | 23 Feb 2024 |
Public Sector Long-term Discount and Inflation Rates | 17 Mar 2023 |
Climate-related Financial Disclosure | 23 Feb 2024 |
Income of Not-for-Profit Entities | 20 Mar 2024 |
Reporting Service Performance Information | 13 Oct 2024 |
Tax Transparency Code | 13 Feb 2019 |
Title | Last Updated |
Business Combinations under Common Control | 02 Sep 2021 |
Financial Instruments with Characteristics of Equity | 07 Feb 2019 |
Accounting Policy Changes | 01 May 2019 |
Rate Regulated Activities | 13 Feb 2019 |
Goodwill and Impairment | 15 Dec 2020 |
Primary Financial Statements | 05 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.