Australian Accounting Standards Board
The Australian Accounting Standards Board (AASB) is an independent accounting standard-setter based in Melbourne, Australia.
The Board comprises 14 members including the Chairman. The Chairman is appointed by the Minister for Superannuation and Corporate Law and members, from a variety of backgrounds, are appointed by the Financial Reporting Council (FRC).
The AASB is committed to developing, in the public interest, a single set of high quality, understandable accounting standards that require transparent and comparable information in general purpose financial statements.
Please visit the AASB website for more information: http://www.aasb.gov.au/.
AASB Dialogue Series Data as Capital—Rethinking Intangibles in a Digital World
ITC 56: Section 2 Topic 2 - Potential effects of AASB 18 on AASB 1060
ITC 56: Section 2 Topic 3 - Disclosure requirements in IFRS 19
ITC 56: Section 2 Topic 1 - Potential amendments to AASB 1060 (IFRS for SMEs)
Post-implementation Review AASB 1060 & AASB 2020-2 An overview of Section 1 of ITC 56
AASB Dialogue Series: Goodwill and Impairment—Science, Art or Fantasy?
AASB Dialogue Series– Segment Reporting: A Case for Reform?
AASB Dialogue Series: Cash Flow Statements - is Cash still King?
AASB Dialogue Series: The Changing Landscape of Carbon Offset Disclosures in Annual Reports
ED 334 ED 335 Webcast
AASB Research Forum 2024 Session 4
AASB Research Forum 2024 Session 3
AASB Research Forum 2024 Session 2
AASB Research Forum 2024 Session 1
AASB Dialogue Series – Valuation in Financial Reporting: Art or Science?
AASB Dialogue Series: Financial Reporting on Climate-related Commitments
AASB Dialogue Series: Connectivity and Boundaries of Annual Reporting
AASB Webinar: Exposure Draft for Disclosure of Climate-related Financial Information
AASB 2023 Research Forum Session 2: Climate-Related Risks In Financial Statements
AASB 2023 Research Forum Session1: Forward-Looking Information.
AASB 2023 Research Forum Opening Session: Keynote Presentation
Making Materiality Judgements in Financial Reporting
Dialogue Series - Understandability of Accounting Standards
Going Concern Disclosures jointly with AUASB
Modifications to AASB 13 Fair Value Measurement applicable to not-for-profit public sector entities
Dialogue Series: Digital Assets
AASB staff education session: Development of Simplified Accounting Requirements -Tier 3 NFP Entities
External Reporting for Not for profit Private Sector entities Challenges and Opportunities
Digital Financial Reporting: Why does it matter?
Intangible Assets