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Archive

This part of the website provides access to a range of superseded documents and information:

Post-2005 documents

  • AASB Board – agenda papers, Action Alerts and minutes for Board meetings held prior to the current and previous year 
  • Work in progress – lists the post-2005 proposal documents that have been superseded by later proposal documents or pronouncements or that have been withdrawn. Includes links to comment letters and AASB submissions
  • Search for a specific document – locate and display any archived post-2005 pronouncement, proposal document or supporting document. You can refine your search by document number and/or title. A post-2005 pronouncement is archived only when it has been superseded for all of the mandatory reporting periods to which it relates

Pre-2005 standards

  • AASB standards – the AASB standards that were superseded for annual reporting periods beginning on or after 1 January 2005
  • AAS standards – the superseded AAS standards

General documents

  • Policy statements – these described various operating policies of the AASB
  • Statements of accounting concepts – archived conceptual framework documents
  • Publications – archived technical articles and other publications, including International Update
  • Corporate governance – compliance documents