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Freedom of Information disclosure log

The AASB is required by section 11C of the Freedom of Information Act 1982 to publish a disclosure log on its website. The disclosure log lists information that has been released in response to an FOI access request.

The disclosure log requirement does not apply to:

  • personal information about any person if publication of that information would be 'unreasonable'
  • information about the business, commercial, financial or professional affairs of any person if publication of that information would be 'unreasonable'
  • other information covered by a determination made by the Australian Information Commissioner if publication of that information would be 'unreasonable'
  • any information if it is not reasonably practicable to publish the information because of the extent of modifications that would need to be made to delete the information listed in the above dot points.

The information described in the disclosure log table below has been released by the AASB under the Freedom of Information Act 1982 and is available for public access.

There may be documents in the disclosure log that are currently not available in HTML format. If you are unable to read the format provided please contact us for an alternative accessible format. We will try to meet all reasonable requests for an alternative format of the document in a timely manner and at the lowest reasonable cost to you.

Information attached to, or referred to, in the AASB's disclosure log will generally be removed after 12 months, unless it has enduring public value.

Disclosure log table

FOI reference number Date of access FOI request Information published in the disclosure log Other information
0002 Nov 2014 Applicant requested access to samples of company financial statements used in the research underpinning AASB Research Report No. 1 Application of the Reporting Entity Concept and Lodgement of Special Purpose Financial Statements. Discs of sample company financial statements Eight discs containing PDFs
0001 8 Feb 2013 Applicant requested access to all correspondence between the Australian Accounting Standards Board (AASB) and the Australian Securities and Investments Commission (ASIC) in respect of the AASB’s current research project relating to the characteristics and accounting policies of lodging entities. Scanned copy of the pertinent correspondence. 85 pages Note: edited to delete confidential information.

Note: There are no FOI releases by the AASB that meet the criteria for disclosure at this time.

The FOI Act also requires the AASB to proactively publish a range of information under the Information Publication Scheme (IPS).

Refer to our main Freedom of Information page for more detail on making a freedom of information request.