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Coronavirus (COVID-19) Guidance

This page is designed to provide links to relevant publications to support entities prepare their financial reports during and as a result of the COVID-19 outbreak.

Links to relevant third-party publications have been provided as an additional service. Please note that these publications have not been prepared by the AASB, do not represent the AASB’s views on the matters addressed nor are they endorsed by the AASB

Coronavirus AASB FAQ

The AASB has also published the following FAQs addressing other common accounting questions as a result of COVID-19:


Amendments to Australian Accounting Standards

The following amendments to Australian Accounting Standards have been issued as a result of the COVID-19 pandemic:

Additional COVID-19 Guidance for Auditors

For more information about the impact of COVID-19 on the auditing process, please visit the Auditing and Assurance Standards Board's web page here


Information to be found in external publications provided by third parties, has been produced without editorial control or contribution by the AASB. Any opinions, advice, statements, services, offers or other information or content made available within these publications remain those of the respective author(s) and the AASB is not responsible for any material posted by third parties. If viewing any of these publications as a source of advice, the AASB strongly recommends that you seek professional advice prior to taking any action.