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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 and AUASB experienced technical difficulties between 9am on Friday, June 21 and 3pm on Monday, June 24. As a result, incoming emails were not received. We apologise for this inconvenience and kindly ask you to re-send any emails you attempted to send during this period. All email activity has resumed as normal and no further delays or interruptions are expected at this point in time.

  The AASB is seeking to expand the membership of its academic advisory panel (AAP). The AAP brings together influential financial reporting academics to help the AASB meet its strategic objectives. Please refer to the Call for Applicants for more information and selection criteria. Applications are requested to by Wednesday 3 July.

This proposed Standard would amend the transitional relief available to grantors when implementing AASB 1059 Service Concession Arrangements: GrantorsComments are due 17 July 2019. Read More

ED 291 Not-for-Profit Entity Definition and Guidance proposes to replace the existing definition of a not-for-profit (NFP) entity with a substantive definition. The proposed definition has two interdependent parts: (1) the primary objective to provide goods or services for community or social benefit, and (2) the provision of any equity is to support that objective rather than for a financial return to equity holders. Read More

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