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Australian Accounting Standards Board Developing, issuing and maintaining Australian Accounting Standards and related pronouncements

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Staff FAQs for not-for-profit entities have been extended to accounting for concessionary loans, focussing on the interaction between AASB 1058 Income of Not-for-Profit Entities and AASB 9 Financial Instruments. Read More

To help insurers implement AASB 17 Insurance Contracts, including deferring its effective date by two years, the AASB has issued AASB 2020-5 Amendments to Australian Accounting Standards – Insurance Contracts. Read More

In the last few years, the underpayment of wages has become a pressing issue in the Australian economy. Several large businesses have admitted (often inadvertently) underpaying staff. The AASB has released a staff FAQ to remind entities of the accounting standards that may be applicable when accounting for the underpayments. Read More

The International Accounting Standards Board (IASB) in conjunction with the Australian Accounting Standards Board (AASB) will hold a virtual research seminar for academics across the Asia-Oceania region on 21 August 2020, from 3pm-5pm AEST. The seminar will provide an overview of the IASB’s General Presentation and Disclosures Exposure Draft (ED) and relevant academic literature. Read More

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