Staff and other Papers

Title	Released
AASB Staff Paper: Intangible Assets: Reducing the Financial Statements Information Gap through Improved Disclosures	Mar 2022
AASB Staff Paper: Going Concern Disclosures: A Case for International Standard-Setting	Oct 2021
AASB Staff Paper: Review of Executive Remuneration Disclosure Requirements	Sep 2021
AASB Staff Paper: Comparison of Narrative Reporting Requirements Applicable to For-Profit Entities	May 2021
AASB Staff Paper: Modifications to Australian Accounting Standards for Not-for-Profit Entities	Apr 2020
AASB Staff Paper: Enhancing the revised Conceptual Framework and replacing Special Purpose Financial Statements – For-profit User and Preparer Survey Results	Dec 2018
AASB Discussion Paper: Improving Financial Reporting for Australian Public Sector - Appendices to Public Sector Discussion Paper	Jun 2018
AASB Staff Paper: Comparison of Standards for Smaller Entities	Apr 2018
AASB Discussion Paper: Improving Financial Reporting for Australian Charities - Appendices to Charity Discussion Paper - AASB Submission to ACNC Legislative Review	Nov 2017 Feb 2018
AASB Staff Report: Australian Accounting Standards Board and International Public Sector Accounting Standards Board Pronouncements – A Comparison	May 2017
The Critical Role of the Reporting Entity Concept in Australian Financial Reporting	Apr 2014
AASB Staff Paper: To Disclose or Not to Disclose – Materiality is the Question	Feb 2014
Liabilities – the neglected element: a conceptual analysis of the financial reporting of liabilities	Oct 2013
AASB Discussion Paper: Initial Accounting for Internally Generated Intangible Assets	Sep 2013
Rethinking the Path from an Objective of Economic Decision Making to a Disclosure and Presentation Framework	Aug 2013
AASB Staff Paper: Possible Financial Reporting Implications of the Fixed Price Phase of the Carbon Pricing Mechanism for Emitter Entities	Jul 2013
AASB Staff Paper: Financial Reporting Implications of the Carbon Tax for Government	Feb 2013
Relevance of Parent Entity Financial Reports	2003
Adoption of IFRS
AASB adoption of IASB standards by 2005	10 Aug 2004
Disposition of UIG Abstracts re 2005	30 Sep 2005
Revision of various UIG abstracts for 2005	14 Feb 2006