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).
| 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.