Technical

  • The Australian Accounting Standards Board (AASB) is reviewing financial reporting requirements for the public sector.

    Who should prepare financial reports?

    Published June 2019 Technical
    READ MORE
  • Can the International Public Sector Accounting Standard IPSAS 41 Financial Instruments help us in Australia?

    Guidance for AASB 9 Financial Instruments—will IPSAS 41 help us?

    Published May 2019 Technical
    READ MORE
  • Do you have a peppercorn lease?

    Leases—Peppercorn leases updated

    Published February 2019 Technical
    READ MORE
  • AASB 15 applies to both for-profit and not-for-profit entities.

    Revenue—transition under AASB 15

    Published November 2018 Technical
    READ MORE
  • This checklist covers some key questions you should consider.

    Checklist—how ready are you for AASB 15 and AASB 1058?

    Published November 2018 Technical
    READ MORE
  • Queensland Treasury Financial Reporting Requirements (FRRs) for 2017–18 are available online.

    FRRs and the new accounting standards

    Published November 2018 Technical
    READ MORE
  • Not-for-profit entities were given an extra year to get ready for these new standards.

    Some examples—AASB 15 and AASB 1058

    Published November 2018 Technical
    READ MORE
  • This checklist covers some key questions you should consider.

    Checklist—how ready are you for AASB 9?

    Published November 2018 Technical
    READ MORE
  • AASB 15 applies to both for-profit and not-for-profit entities.

    Revenue—the Five Step Model for AASB 15

    Published November 2018 Technical
    READ MORE
  • Pages