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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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Amendments to AASB 16 Leases have been proposed to specify the method a seller-lessee uses in initially measuring the right-of-use asset and liability arising in a sale and leaseback transaction. The amendments would also address how the seller-lessee subsequently measures that liability. Read More

Comments are invited on possible new accounting requirements for business combinations under common control – where mergers and acquisitions occur involving entities within the same group. The aim of the possible requirements would be to reduce diversity in practice and to improve transparency and comparability in reporting these transactions. Read More

The Financial Reporting Council (FRC) today announced the appointment of Carolyn Cordery as a member of the Australian Accounting Standards Board (AASB) for a three year term. Read More

Dr Mark Shying CA has been appointed Research Director at the Australian Accounting Standards Board (AASB). Read More

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