Statements of accounting concepts

SAC 1 and SAC 2 remain effective alongside the Framework for the Preparation and Presentation of Financial Statements (the Australian equivalent to the IASB’s Framework).

No.	Title	Date
SAC 1	Definition of the Reporting Entity	Aug 1990
SAC 2	Objective of General Purpose Financial Reporting	Aug 1990

Enter keywords

to search

Latest Pronouncements

Site Content

(excluding Pronouncements
& WIP)