Consistency. Comparability. Transparency.

AASB Action Alert No. 210

The Action Alert for the 183 ^rd AASB board meeting is now available. The AASB Board met in public via videoconference on 8-9 September 2021.

Agenda and papers for AASB Meeting 183 - September 2021 now available

The Agenda and Papers for the AASB Meeting 183, to be held on 8-9 September 2021 are now available.

This meeting will be held by videoconference. Members of the public wishing to attend the public sessions must register their interest by emailing standard@aasb.gov.au...

Exposure Draft ED 313 Initial Application of AASB 17 and AASB 9—Comparative Information

ED 313 proposes a narrow-scope amendment to the transition requirements in AASB 17 Insurance Contracts for comparative information.

AASB Action Alert No. 209

The Action Alert for the 182nd AASB Meeting is now available. The AASB Board met in public via videoconference on 4 August 2021. At the meeting the Board made key decisions in relation to:

• Business Combinations under Common Control
• Not-for-Profit
...

Exposure Draft ED 312 Disclosure of Accounting Policies – Proposed Amendments to Tier 2 and Other Australian Accounting Standards

ED 312 proposes further amendments that would require entities to disclose material accounting policy information rather than significant accounting policies.