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OUTPUTS

The AASB’s standards, exposure drafts and other research reports are listed in the tables below.

Standards

AASB 2019-2

Amendments to Australian Accounting Standards - Implementation of AASB 1059 (October 2019)

AASB 2019-3

Amendments to IFRS 9, IAS 39 and IFRS 7 - Interest Rate Benchmark Reform (October 2019)

AASB 2019-4

Amendments to Australian Accounting Standards - Disclosure in Special Purpose Financial Statements of Not-for-Profit Private Sector Entities on Compliance with Recognition and Measurement Requirements (November 2019)

AASB 2019-5

Amendments to Australian Accounting Standards - Disclosure of the Effect of New IFRS Standards Not Yet Issued in Australia (November 2019)

AASB 2019-6

Amendments to Australian Accounting Standards - Research Grants and Not-for-Profit Entities (December 2019)

AASB 2019-7

Amendments to Australian Accounting Standards - Disclosure of GFS Measures of Key Fiscal Aggregates and GAAP/GFS Reconciliations (December 2019)

AASB 2019-8

Amendments to Australian Accounting Standards - Class of Right-of-Use Assets arising under Concessionary Leases (December 2019)

AASB 1060

General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities (March 2020)

AASB 2020-1

Amendments to Australian Accounting Standards - Classification of Liabilities as Current or Non-current (March 2020)

AASB 2020-2

Amendments to Australian Accounting Standards - Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities (March 2020)

AASB 2020-3

Amendments to Australian Accounting Standards - Annual Improvements 2018-2020 and Other Amendments (June 2020)

AASB 2020-4

Amendments to Australian Accounting Standards - Covid-19-Related Rent Concessions (June 2020)

Exposure Drafts

ED 292

Amendments to AASB 17 (July 2019)

ED 293

Amendments to Australian Accounting Standards - Disclosure in Special Purpose Financial Statements of Compliance with Recognition and Measurement Requirements (July 2019)

ED 294

Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Proposed amendments to AASB 112 (July 2019)

ED 295

General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities (August 2019)

ED 296

Disclosure of Accounting Policies (August 2019)

ED 297

Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities (August 2019)

ED 298

General Presentation and Disclosures (January 2020)

ED 299

Interest Rate Benchmark Reform - Phase 2 (April 2020)

ED 300

COVID-19 Related Rent Concession (April 2020)

ED 301

Classification of Liabilities as Current or Non-current - Deferral of Effective Date (May 2020)

ED 302

Amendments to Australian Accounting Standards - Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities (June 2020)

Invitation To Comment

ITC 41

The AASB's Approach to International Public Sector Accounting Standards (August 2019)

Research Reports

No. 11

Review of Special Purpose Financial Statements: Large and Medium-sized Australian Charities (August 2019)

No. 12

Financial Reporting Practices of For-Profit Entities Lodging SPFSs (August 2019)

No. 13

Parent, Subsidiary and Group Financial Reporting (October 2019)

No. 14

A Literature Review of Service Performance Reporting for Private Not-For-Profits (March 2020)