Australian Government
Australian Accounting Standards Board
On 16 April 2026, AASB staff hosted a virtual roundtable to seek input on how the presentation and classification principles in AASB 18 Presentation and Disclosure in Financial Statements apply to income recognised under AASB 1058 Income of Not-for-Profit Entities. Click here to access a copy of the slides.
To support the discussion, AASB staff prepared a staff paper that summarises the relevant requirements of AASB 1058 and AASB 18 and outlines key issues for stakeholders’ consideration. Click here to download the paper.
AASB staff invite stakeholders to complete a survey by 5pm AEST Friday, 24 April 2026 providing response to the “Questions to stakeholders” set out in the staff paper. Click here to complete the survey.