Australian Accounting Standards Board (AASB)


An agency of the Australian government created under the Australian Securities and Investments Commission Act 2001 to create and maintain financial reporting standards for private and public Australian economic entities. The AASB also participates in developing international financial reporting standards. Proposed accounting standards are evaluated using a conceptual framework that includes Statements of Accounting Concepts created by the Public Sector Accounting Standards Board (PSASB) and the former AASB.
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auditor's report Australian Bankers Association (ABA)