Technical articles and publications

These technical articles and publications may assist constituents to understand particular policy approaches of the AASB or issues. However, they are not official AASB statements, unless otherwise indicated. Further, these papers may not be updated for later developments.

General

Title                                                                                                                            Last Updated
Not-for-profit entity requirements in Australian Accounting Standards Dec 2008
Relevance of Parent Entity Financial Reports 2003

Public Sector

Title                                                                                                                    Last Updated
AASB Approach to Public Sector Issues Dec 2009 
Reporting Revenue by Governments: the relationship between
AAS 31.15.1 and AASB 101.81(a)		 Oct 2004 

Adoption of IFRS

Title                                                                                                                    Last Updated
AASB adoption of IASB standards by 2005 10 Aug 2004 
Disposition of UIG Abstracts re 2005 30 Sep 2005 
Revision of various UIG abstracts for 2005 14 Feb 2006 
IFRS adoption in Australia Sep 2009