AASB Work Program
Both a summary and detailed work program are presented.
The summary of the AASB Work Program lists topics for which it is anticipated that a Consultative Document (eg Exposure Draft) and/or a new or revised Standard (or Guidance or Final Chapter) will be issued by the AASB in the short term. It should be considered in the context of the detailed work program.
The Detailed AASB Work Program includes:
- Table One: Active projects
- Table Two: Non-active AASB projects (subject to resources)
- Table Three: Agenda decisions to be made
- Table Four: Other technical staff activities
The documents and actions noted are not a complete reflection of the matters the AASB will consider regarding each project. The timing and outcomes shown in the following tables are estimates that are subject to change.
The AASB will be involved with all IASB and IPSASB projects in various capacities – only those of particular relevance to the AASB are included in Table One, Active Projects.
Projects may move from having substantive AASB involvement to having non-substantive involvement and vice versa, depending on developments within those projects. Although not specifically addressed in this work program, the AASB will also undertake the work necessary to maintain the Reduced Disclosure requirements for Tier 2 entities.