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Australian Accounting Standards Board
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We received extensive stakeholder feedback on our climate disclosures consultation through outreach events, comment letters and surveys. Click here for a snapshot of feedback received and key changes following consultation.
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The International Accounting Standards Board (IASB) has proposed amendments aimed at helping entities account for their investments in associates and joint ventures. The proposals respond to stakeholders’ questions on how to apply the equity method. To support IFRS compliance, the...
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Following their approval on 20 September 2024, the AASB has published a voluntary AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information and mandatory AASB S2 Climate-related Disclosures . Certain entities are required by the Corporations Act 2001 to apply AASB S2...
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The AASB and the IASB invite you to a virtual session to discuss proposals introduced in the recently published ED. The virtual event will be held on 17 October 2024 from 4:30pm to 6:00pm AEST. The session is expected to...
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We would like to invite you to come and discuss IFRS 18 Presentation and Disclosure in Financial Statements (AASB18) with IASB member Ann Tarca and IASB staff member Anne McGeachin, who will introduce the main requirements and explain the...
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We have compiled a list of AASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.
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