Australian Government
Australian Accounting Standards Board
Title | Last Updated |
Not-for-Profit Financial Reporting Framework | 22 Sep 2023 |
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 |
Title | Last Updated |
Sustainability Reporting | 21 Sep 2023 |
Public Sector Long-term Discount and Inflation Rates | 17 Mar 2023 |
Climate-related Financial Disclosure | 21 Sep 2023 |
Income of Not-for-Profit Entities | 19 Dec 2022 |
COVID-19 | 03 Jul 2020 |
Reporting Service Performance Information | 26 May 2023 |
Tax Transparency Code | 13 Feb 2019 |
Title | Last Updated |
Extractive Activities | 17 Feb 2022 |
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.