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) |
AASB Authoritative Pronouncements can be accessed via www.aasb.gov.au/Pronouncements.aspx.
The Standard-setting and Research Centre Work Programs can be accessed via www.aasb.gov.au/Work-In-Progress/AASB-Work-Program.aspx.
Visit
https://www.transparency.gov.au/annual-reports/office-australian-accounting-standards-board/reporting-year/2019-20-67