Skip To Content | Contact Us | About AASB | Links

AASB on Twitter AASB on LinkedIn

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

Home

 - Latest News

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Have your say: AASB Draft Guidance on the Tax Transparency Code – comments due soon: The voluntary Tax Transparency Code (the Code) aims to promote transparency and comparability of key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 At the request of the Board of Tax, the AASB prepared draft guidance to assist entities when performing the Code’s suggested tax reconciliation and the effective tax rate calculation.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

Office closure: our offices will be closed for the holiday period on 5 pm Friday 22 December and will re-open at 9 am on Monday 8 January 2018. We wish you a happy and safe holiday.  

Directors, trustees and others responsible for the preparation of financial statements make continuous judgements about materiality. The AASB Practice Statement 2 Making Materiality Judgements provides practical guidance and examples which may help in discussions with auditors and regulators. The AASB’s practice statement includes examples that are specific to not-for-profit private and public sector entities.

More News

Quick Search

to search

(excluding Pronouncements
& WIP)