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Enhancing financial reporting and replacing SPFS

These roundtables aim to further facilitate discussion on the AASB’s approach to applying the IASB’s revised Conceptual Framework, which will result in the end of special purpose financial statements for entities complying with Australian Accounting Standards (refer to AASB Consultation Paper ITC 39 Applying the IASB’s Revised Conceptual Framework and Solving the Reporting Entity and Special Purpose Financial Statement Problems).

The objective of these roundtables is to obtain your views on the Phase 2: Medium-term approach, in particular your preference on which alternative Tier 2 General Purpose Financial Statement framework the AASB should pursue (refer to Specific Matters for Comments in the paragraph 26 of the Consultation Paper).

Location Date Time
Melbourne Mon 10 Sep 8.45 for 9.00 to 11.00 am Register
Brisbane Thu, 13 Sep 8.45 for 9.00 am to 11.00 am Register
Sydney Fri 14 Sep 8.45 for 9.00 am to 11.00 am Register
Adelaide Mon 24 Sep 8.45 for 9.00 to 11.00 am Register
Perth Wed 26 Sep 8.45 for 9.00 to 11.00 am Register

Additional material to assist in better understanding the broader issues addressed in the AASB’s Consultation Paper is included in the Work in Progress section of the website.

AASB Surveys: Preparers and users of financial statements

Additionally, we invite you to contribute to research that will feed into this project via our 10-15 minute surveys which have been developed to help us better understand what financial statements are currently being prepared as well the requirements of readers of for-profit entities’ financial statements. Preliminary findings will be shared at the roundtables with a full report to be published later this year.