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ABBREVIATIONS

The following abbreviations are used by the AASB and AUASB in this report:

AASB

Australian Accounting Standards Board

ACNC

Australian Charities and Not-for-profits Commission

ANAO

Australian National Audit Office

AOSSG

Asian-Oceanian Standard-Setters Group

APRA

Australian Prudential Regulation Authority

ASA

Australian Auditing Standard

ASAE

Australian Standard on Assurance Engagements

ASAF

Accounting Standards Advisory Forum

ASIC

Australian Securities and Investments Commission

ASIC Act

Australian Securities and Investments Commission Act 2001

ASRE

Australian Standard on Review Engagements

AUASB

Auditing and Assurance Standards Board

AuASB

Auditing and Assurance Standards Board (to 30 June 2004)

BRLF

Business Reporting Leaders Forum

CA ANZ

Chartered Accountants Australia and New Zealand

CER

Clean Energy Regulator

CPAA

CPA Australia

FRC

Financial Reporting Council

GPFS

General Purpose Financial Statements

GST

Goods and Services Tax

IAASB

International Auditing and Assurance Standards Board

IAS

International Accounting Standards

IASB

International Accounting Standards Board

IFASS

International Forum of Accounting Standard Setters (formerly NSS)

IFRS

International Financial Reporting Standards

IIA

Institute of Internal Auditors

IIRC

International Integrated Reporting Council

IPSASB

International Public Sector Accounting Standards Board

ISA

International Standard on Auditing

NFP

Not-for-Profit

NSS

National Standards Setters

NZASB

New Zealand Accounting Standards Board

NZAuASB

New Zealand Auditing and Assurance Standards Board

NZ XRB

New Zealand External Reporting Board

OHSC

Occupational Health and Safety Committee

PGPA Act

Public Governance, Performance and Accountability Act 2013

PSA

Public Service Act 1999

RDR

Reduced disclosure requirements

SME

Small and Medium Enterprises

SMSF

Self-Managed Superannuation Fund