Outreach: Development of Simplified Accounting Requirements (Tier 3 Not-for-Profit Private Sector Entities)
To accompany the consultation on the Discussion Paper — Development of Simplified Accounting Requirements (Tier 3 Not-for-Profit Private Sector Entities), the AASB has published:
- A 12 page snapshot providing an overview of the Discussion Paper. Read the Snapshot here.
- A recorded education session (53 mins) covering the aim of the Discussion Paper, an overview of the Board's preliminary Tier 3 accounting and disclosure requirements and the entities that may be affected by these proposals. Watch it here.
- Slide Pack to the AASB Education Session can be found here.
To support the consultation, the AASB staff have updated Research Report 10 Legislative and Regulatory Financial Reporting Requirements to help with the identification of the entities with financial reporting obligations under Federal and State/Territory requirements that will or may be affected by the Board's proposals.
- Research Report 10 Legislative and Regulatory Financial Reporting Requirements can be found here.
Responding to the Discussion Paper
Stakeholders can provide feedback to the questions in the Discussion Paper during the six months consultation period using any of the following methods:
- An online survey to provide your feedback. Stakeholders are encouraged to read the Snapshot Document or listen to the recorded education session before completing the online survey.
- Online survey: https://www.surveymonkey.com/r/AASBTIER3NFP
- AASB will be hosting five virtual outreach events to consult with stakeholders on the proposed Tier 3 accounting requirements on some of the key topics in the Discussion Paper. Register your interest to attend by clicking the link to one of the sessions below:
| Dates and Time |
| 28 October 2022 [12:00pm – 1:00pm AEDT] |
| 22 November 2022 [1:30pm – 2:30pm AEDT] |
| 07 December 2022 [1:00pm – 2:00pm AEDT] |
| 03 February 2023 [3:00pm – 4:00pm AEDT] |
| 01 March 2023 [12:00pm – 1:00pm AEDT] |
