Staff and other Papers

Title Released
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 
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