Technical FAQs

FAQ Documents

Title	Last Updated
AASB Staff FAQs – Local Governments and Accounting Depreciation	Sep 2025
AASB Staff FAQs for Not-for-Profit Entities (updated)	May 2022
AASB Staff FAQs – Events after the reporting period	Aug 2020
AASB Staff FAQs on Remuneration Underpayments	Jul 2020
AASB Staff FAQs – Impairment of Non-Financial Assets	Jul 2020
AASB Staff FAQs − Accounting for Government Support	Jun 2020
AASB-AUASB Joint FAQ The Impact of Coronavirus on Financial Reporting and Auditor's Considerations	Mar 2020
AASB Staff FAQs for Co-Operative and Mutual Enterprises	Jun 2019
AASB Staff FAQs for AASB 1056 Superannuation Entities	Jun 2019

Title	Last Updated
7 KEY FACTS: AASB 2019-4: Disclosure in Special Purpose Financial Statements of Not-for-Profit Private Sector Entities on Compliance with Recognition and Measurement Requirements.	Oct 2023
Key facts: Accounting for Income of Not-for-Profit Entities	Mar 2022
Key facts: SPFS Removal - Financial Reporting Requirements in For-Profit Private Sector Client Documents	Jun 2020
Key facts: AASB 2020-2 Amendments to Australian Accounting Standards – Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities	Apr 2022
Key facts: AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Entities	Mar 2020

Title	Last Updated
IFRS compilation of 2019 agenda decisions	Oct 2019
IFRS compilation of 2019 agenda decisions	Jun 2019
AASB 9 Financial Instruments	Dec 2018
AASB 15 Revenue from Contracts with Customers	Dec 2018
AASB 16 Leases	Dec 2018
Improving and Rationalising Disclosures	Oct 2017
AASB 1056 Superannuation Entities	Aug 2017