Research Reports

The AASB Research Report series is designed to provide an avenue for in-depth analysis of financial reporting issues and related empirical work to provide a basis for thought leadership in accounting standard-setting and policy making on financial reporting.

	Title	Released
No. 23	Understanding the Impact of Accounting Standards on the Cost of Capital	Feb 2025
-	AASB-AUASB Joint Research Report: Trends in climate-related disclosures and assurance in the Annual Reports of ASX-listed entities	Nov 2023
No. 22	Making Materiality Judgements – Malaysian Preparers and Auditors’ Perspectives	Oct 2023
No. 21	Auditors’ Perspectives: The Impacts of IFRS Practice Statement 2 Making Materiality Judgements	Oct 2023
No. 20	Crypto assets – Australian stakeholders’ perspectives	Sep 2023
-	AASB-AUASB Joint Research Report: Australian Listed Entities: Recognised intangible assets and key audit matters	May 2023
No. 19	Common Financial Statement Items: Charities with $0.5–$3 million in revenue	Apr 2023
No. 18	AASB 17 Insurance Contracts Presentation, Disclosure, Transition and Other Accounting Policy Decisions: A Survey on Australian Insurance Entities	Mar 2023
-	AASB-AUASB Joint Research Report: Climate-related disclosures and assurance in the annual reports of ASX-listed companies	Dec 2022
No. 17	Transition Relief and Ongoing Practical Expedients in IFRS 16 Leases	Oct 2022
No. 16	Financial Reporting by Non Corporate or Small Entities	Apr 2021
No. 15	Review of Auditor Remuneration Disclosure Requirements	Feb 2021
No. 14	Lite rature Review: Service Performance Reporting For Not-For-Profits	Feb 2020
No. 13	Parent, Subsidiary and Group Financial Reporting	Oct 2019
No. 12	Financial Reporting Practices of For-Profit Entities Lodging Special Purpose Financial Statements	Aug 2019
No. 11	Review of Special Purpose Financial Statements: Large and Medium-Sized Australian Charities	Sep 2019
No. 10	Legislative and Regulatory Financial Reporting Requirements (Updated)	Sep 2022
No. 9	Perspectives on IAS 36: A Case for Standard Setting Activity: Summary of Outreach Results	Mar 2019
No. 8	Literature Review: Remuneration Reporting	Feb 2019
No. 7	Financial Reporting Requirements Applicable to For-Profit Private Sector Companies	May 2018
No. 6	Financial Reporting Requirements Applicable to Australian Public Sector Entities	May 2018
No. 5	Financial Reporting Requirements Applicable to Charities	Oct 2017
No. 4	Review of Adoption of International Financial Reporting Standards in Australia	Mar 2017
No. 3	The impact of IFRS Adoption in Australia: Evidence from Academic Research	Oct 2016
No. 2	Accounting Judgments on Terms of Likelihood in IFRS: Korea and Australia	Jul 2016
No. 1	Application of the Reporting Entity Concept and Lodgement of Special Purpose Financial Statements	Jun 2014