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AASB 4 Insurance Contracts has been amended by AASB 2016-6 to allow entities to modify their application of AASB 9 Financial Instruments either through the 'overlay approach’ or by temporarily deferring AASB 9 when their activities are predominantly connected with insurance. The amendments do not apply to insurance contracts subject to AASB 1023 and AASB 1038. Read More

Register Now: The AASB’s inaugural Research Forum will be held on 24 November 2016 at University of Technology Sydney. The forum will bring together a wide range of financial reporting stakeholders, including policy makers, preparers, auditors, analysts, directors, academics and standard-setters to discuss implications from recent academic research (on the key topics of the reporting framework and financial instruments with the characteristics of equity) and its contribution to future financial reporting. Further information is available from the AASB Upcoming Events Page.  

The AASB would like to invite you to an investor-only discussion forum with IASB Board Member, Sue Lloyd. The IASB is looking for direct investor feedback on issues including defining operating profit and EBIT. Investor feedback on accounting standards is critical to ensuring investors get the information they need, without unnecessary detail, and that reported results are clear and consistent. Click here for more details and registration.

New income recognition requirements for not-for-profit (NFP) entities are now available for comment as a ‘fatal flaw’ draft. Read More

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