AASB Post-implementation Review virtual outreach sessions

Tuesday, November 22, 2022

AASB Staff are holding three virtual outreach sessions to obtain feedback from not-for-profit public and private sector stakeholders on the topics considered in its post-implementation reviews.

The AASB has published the following Invitations to Comment:

• ITC 50 Post-implementation Review – Income of Not-for-Profit Entities
  
  
• ITC 51 Post-implementation Review of Not-for-Profit Topics – Control, Structured Entities, Related Party Disclosures and Basis of Preparation of Special Purpose Financial Statements
  
  
• ITC 49 Post-implementation Review of AASB 1059 Service Concession Arrangements: Grantors.
  
  

To accompany the ITCs, AASB staff have prepared a snapshot that provides an overview of some of the topics on which the AASB are seeking feedback.

The virtual roundtables are expected to be interactive, and places are limited.

For information about in-person outreach events please click here.

Roundtable 1 – NFP private sector entities

A private sector NFP-focused session will be held on 31 January 2023 from 10:00am AEDT to 12:00pm AEDT.

This session will cover the topics of SPFS disclosures, income of NFP entities, control/consolidation for NFP entities and the definition of a structured entity for NFP entities. 


Registration now closed.

Roundtable 2 – NFP local government entities

A public sector NFP local government-focused session will be held on 7 February 2023 from 12:30pm AEDT to 4:30pm AEDT.

This session will cover the topics of income of NFP entities, control/consolidation for NFP entities, the definition of a structured entity for NFP entities and related party disclosures by NFP public sector entities.  It will also cover AASB 1059 Service Concession Arrangements: Grantors.

For the agenda for this session, please click here.

To register for this session, please click here.

Roundtable 3 – NFP state, territory and commonwealth government entities

A public sector NFP state, territory and commonwealth government-focused session will be held on 8 February 2023 from 12:30pm AEDT to 4:30pm AEDT.

This session will cover the topics of income of NFP entities, control/consolidation for NFP entities, the definition of a structured entity for NFP entities and related party disclosures by NFP public sector entities.  It will also cover AASB 1059 Service Concession Arrangements: Grantors.

For the agenda for this session, please click here.

To register for this session, please click here.