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


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The AASB is now open to receiving Expressions of Interest from academics for next year's Research Forum. For more information about the forum, as well as the submissions process, please click here

At the AASB Board meeting on 30 April, the Board made a decision to propose illustrative examples to help public sector entities apply some of the principles in AASB 13 Fair Value Measurement. Read More

ED288 Interest Rate Benchmark Reform proposes to amend AASB 9 Financial Instruments and AASB 139 Financial Instruments: Recognition and Measurement, to provide relief from specific hedge accounting requirements that could have resulted in the discontinuation of hedge accounting due solely to the uncertainty arising from interest rate benchmark reform. Please submit your comments to the AASB by 31 May 2019 via the AASB websiteLinkedIn or email.

The AASB and AUASB have released the latest version of Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB/IASB Practice Statement 2, which was originally published in December 2018. Given investor statements on the importance of climate-related risks to their decision making, the impact of the materiality definition and AASB/IASB Practice Statement 2 Making Materiality Judgements, entities can no longer treat climate-related risks as merely a matter of corporate social responsibility, but should also consider them in the context of their financial statements.

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