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AASB Surveys

Preparers and users of financial statements

As part of our project on the revised Conceptual Framework and replacing Special Purpose Financial Statements, the AASB is undertaking research to help us better understand what financial statements are currently being prepared in Australia, and the requirements of readers of for-profit entities’ financial statements.

We are currently asking that Australian constituents contribute to this research by completing (and sharing) the following surveys:

  • SURVEY: Users of for-profit financial statements
  • SURVEY: Preparers of financial statements (SPFS and GPFS – RDR)

Key points

  • The surveys are open until 30 September.
  • Preliminary findings will be shared at the AASB Roundtables on enhancing financial reporting and replacing Special Purpose Financial Statements in September.
  • A final report to be published later this year.