Research Reports

The AASB Research Report series is designed to provide an avenue for in-depth analysis of financial reporting issues and related empirical work to provide a basis for thought leadership in accounting standard-setting and policy making on financial reporting.


  Title Released
No. 20 Crypto assets – Australian stakeholders’ perspectives Sep 2023
  AASB-AUASB Joint Research Report: Australian Listed Entities: Recognised intangible assets and key audit matters May 2023
No. 19 Common Financial Statement Items: Charities with $0.5–$3 million in revenue Apr 2023
No. 18 AASB 17 Insurance Contracts Presentation, Disclosure, Transition and Other Accounting Policy Decisions: A Survey on Australian Insurance Entities Mar 2023
 -  AASB-AUASB Joint Research Report: Climate-related disclosures and assurance in the annual reports of ASX-listed companies Dec 2022
No. 17 Transition Relief and Ongoing Practical Expedients in IFRS 16 Leases Oct 2022
No. 16 Financial Reporting by Non Corporate or Small Entities Apr 2021
No. 15 Review of Auditor Remuneration Disclosure Requirements Feb 2021
No. 14 Literature Review: Service Performance Reporting For Not-For-Profits Feb 2020
No. 13 Parent, Subsidiary and Group Financial Reporting Oct 2019
No. 12 Financial Reporting Practices of For-Profit Entities Lodging Special Purpose Financial Statements Aug 2019
No. 11 Review of Special Purpose Financial Statements: Large and Medium-Sized Australian Charities Sep 2019
No. 10 Legislative and Regulatory Financial Reporting Requirements (Updated) Sep 2022
No. 9 Perspectives on IAS 36: A Case for Standard Setting Activity: Summary of Outreach Results Mar 2019
No. 8 Literature Review: Remuneration Reporting Feb 2019
No. 7 Financial Reporting Requirements Applicable to For-Profit Private Sector Companies May 2018
No. 6 Financial Reporting Requirements Applicable to Australian Public Sector Entities  May 2018
No. 5 Financial Reporting Requirements Applicable to Charities Oct 2017
No. 4 Review of Adoption of International Financial Reporting Standards in Australia Mar 2017
No. 3 The impact of IFRS Adoption in Australia: Evidence from Academic Research Oct 2016
No. 2 Accounting Judgments on Terms of Likelihood in IFRS: Korea and Australia Jul 2016
No. 1

Application of the Reporting Entity Concept and Lodgement of Special Purpose Financial Statements

Jun 2014



Subscribe for updates Subscribe