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Australian Accouting Standards Board
Australian Accounting Standards Board Developing, issuing and maintaining Australian Accounting Standards and related pronouncements


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AASB submission: ACNC Legislative Review: After seeking the views of charity stakeholders through extensive outreach, the AASB last week made its submission to the ACNC Legislative Review, recommending further work be undertaken by the ACNC, AASB and the AUASB, in consultation with the sector, to develop a suitable reporting framework for registered charities. View the AASB submission

AASB 2018-1 Amendments to Australian Accounting Standards – Annual Improvements 2015–2017 Cycle now available on the AASB website. It is effective for annual periods beginning on or after 1  January 2019. Read More

Webinar: The Australian Financial Reporting Framework for Charities: on 9 February we hosted a webinar on the Australian Financial Reporting Framework for Charities. This continues the conversation addressing how the framework for charities can be improved which we commenced last November through extensive outreach with charity stakeholders. Read More

Have your say: AASB Draft Guidance on the Tax Transparency Code – comments due soon: The voluntary Tax Transparency Code (the Code) aims to promote transparency and comparability of key information about entities’ tax situations. At the request of the Board of Tax, the AASB prepared draft guidance to assist entities when performing the Code’s suggested tax reconciliation and the effective tax rate calculation.   Read More

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