Contact
Australian Government
Australian Accounting Standards Board
Site
Pronouncements
aasb
Home
Pronouncements
Pronouncements Web Portal
Search by Reporting Period
Browse for Pronouncements
Search for a Specific Document
Accounting Standards
Interpretations
Conceptual Framework
Statement of Accounting Concepts
Practice Statements
Board Agenda Decisions
IFRS IC Agenda Decisions
Current Projects
Open for Comment
Closed for Comment
Advisory Committees
Academic Advisory Panel
User Advisory Committee
Business Combinations
Disclosure Initiative
Employee Benefits
Financial Instruments
Insurance Transition Resource Group
Not-for-profit Project Advisory Panel
Sustainability Reporting
Work Program
Submissions from AASB
Project Summaries
Project Summaries Archive
Research & Resources
Hot Topics
COVID-19 Guidance
Climate-related Disclosures
Insurance Transition Resource Group
Technical FAQs
Not-for-Profit Financial Reporting Framework
Research Centre
Research Forums
AASB Dialogue Series
Research Reports
AASB SSRN Working Paper Series
AASB Post-implementation Reviews
Collaboration Opportunities
Invitation To Respond
Publications
Staff and other Papers
Share your research with us
IASB Support Materials
General FAQs
Glossary and Links / Acronyms
Glossary of Defined Terms
Links and Acronyms
Archived Documents
Archived Work In Progress Documents
Pre-2005 Standards
Pre-2005 AASB Standards
Pre-2005 AAS Standards
News & Events
Latest News
AASB Weekly Updates
Upcoming Events
Past Events
Media Releases
Board Centre
Board Meetings
AASB Board Members
Current Board Papers
Prior Board Papers
Board Member Area
About the AASB
About the AASB
Corporate Plan & Strategy
Standard-Setting Policies & Processes
Policy Submissions
Government Reports
Government Reports
Annual Reports
Audit and Risk Committee
Gifts & Benefits Register
Staff
Careers
Contact Us
Privacy
Accessibility
Freedom of Information
FOI Requests
FOI Disclosure log
Information Publication Scheme
Copyright
Disclaimer
Site
Pronouncements
Home
Research & Resources
Publications
Staff and other Papers
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
Subscribe for updates
Subscribe