News

11
APRIL
2024
AASB

AASB Dialogue Series: Financial Reporting on Climate-related Commitments

The AASB, in collaboration with CPA Australia and CA ANZ, is hosting a Dialogue Series session, titled Financial Reporting on Climate-related Commitments on Friday, 3 May 2024, from 12:00pm to 1:15pm AEST....

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28
MARCH
2024
AASB

ED 329 Business Combinations—Disclosures, Goodwill and Impairment

The International Accounting Standards Board (IASB) has published a package of proposals aimed at enhancing the information companies provide to investors about acquisitions. The Exposure Draft contains proposed amendments to IFRS 3 Business Combinations and IAS 36 Impairment of Assets...

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14
MARCH
2024
AASB

AASB 2024-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements: Tier 2 Disclosures

The amendments require a Tier 2 entity to provide additional disclosures about its supplier finance arrangements to enable users to assess the effects of these on the entity’s liabilities, cash flows and exposure to liquidity risk.

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Action Alert No. 228

14 Mar
2024
14 March 2024

The Action Alert for the 201 st AASB Board meeting is now available. The Board met on 7-8 March 2024.

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