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

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Webinar: Options for replacing Special Purpose Financial Statements – recording and slide pack availableOn Thursday 21 June we hosted a webinar as part of our consultation on replacing the reporting entity concept and removing the option for special purpose financial statements. Links to the webinar recording and slide pack are included in the project's Hot Topic document.

June 2018 Action Alert and podcast available: Important progress was made at the AASB 14 June 2018 meeting on projects including Implementation Guidance for NFP Public Sector LicensorsReduced Disclosure Requirements and Consolidated and Separate/Individual Financial Statements. Read More

Conceptual Framework Briefing Sessions – summary document available: In May 2018, the AASB ran sessions in Melbourne, Sydney, Brisbane, Adelaide and Perth to brief stakeholders on the AASB’s proposed two-phased approach described in Consultation Paper ITC 39 to apply the IASB’s revised Conceptual Framework (RCF) in Australia. This summary document outlines the feedback received during those sessions.

Hot Topic update: Applying the IASB’s Revised Conceptual Framework and Solving the Reporting Entity and Special Purpose Financial Statement Problems. Recent updates on this project are included in this Hot Topic. Read More

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