Australian Accounting Standards Board
SAC 1 remains effective alongside the Framework for the Preparation and Presentation of Financial Statements (the Australian equivalent to the IASB’s Framework). Use the Browse for pronouncements page to find the original and compiled versions of the Framework.
|SAC 1||Definition of the Reporting Entity||Mar
|AASB2019-1||Amendments to Australian Accounting Standards - References to the Conceptual Framework||May 2019|
|AASB2020-2||Amendments to Australian Accounting Standards – Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities||Mar 2020|