Australian Government
Australian Accounting Standards Board
AASB staff held two virtual roundtables to seek feedback on the suitability of AASB 18 Presentation and Disclosure in Financial Statements for NFP private sector entities and universities preparing Tier 1 GPFS. The sessions also discussed the proposals in ED 338 Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation which would provide certain relief from AASB 18 requirements for NFP public sector entities preparing Tier 1 GPFS.
18 February 2026 10:30am–12:30pm AEDT
The session discussed the suitability of AASB 18 for NFP private sector entities preparing Tier 1 GPFS, and proposals in ED 338 that would provide accounting policy choices on certain AASB 18 requirements for NFP public sector entities preparing Tier 1 GPFS.
Click here to access a copy of the slides.
27 February 2026 1:30pm–3:30pm AEDT
This session discussed the suitability of AASB 18 for universities.
Click here to access a copy of the slides.