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Board Papers for the AASB meeting No.140 to be held on 3-4 September 2014 are now available.

The Agenda for the 140th meeting of the AASB, to be held on 3-4 September 2014 is now available.

The 30-14 edition of AASB International Update has been published.  This Update provides a summary of the accounting activities of a number of International standard-setting and professional bodies.

The AASB has issued ED 253 Recognition of Deferred Tax Assets for Unrealised Losses. The AASB ED (which incorporates the IASB ED of the same name) seeks comments on the proposals to amend AASB 112 Income Taxes to clarify how to account for deferred tax assets related to debt instruments measured at fair value when the entity reports tax losses. Comments to the AASB are requested by 20 November 2014.

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