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Australian Accounting Standards Board
เข้าร่วมเมื่อ 31 ก.ค. 2016
The Australian Accounting Standards Board (AASB) is an independent accounting standard-setter based in Melbourne, Australia.
The Board comprises 14 members including the Chairman. The Chairman is appointed by the Minister for Superannuation and Corporate Law and members, from a variety of backgrounds, are appointed by the Financial Reporting Council (FRC).
The AASB is committed to developing, in the public interest, a single set of high quality, understandable accounting standards that require transparent and comparable information in general purpose financial statements.
Please visit the AASB website for more information: www.aasb.gov.au/.
The Board comprises 14 members including the Chairman. The Chairman is appointed by the Minister for Superannuation and Corporate Law and members, from a variety of backgrounds, are appointed by the Financial Reporting Council (FRC).
The AASB is committed to developing, in the public interest, a single set of high quality, understandable accounting standards that require transparent and comparable information in general purpose financial statements.
Please visit the AASB website for more information: www.aasb.gov.au/.
ED 334 ED 335 Webcast
ED 334 Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements and ED 335 General Purpose Financial Statements - Not-for-Profit Private Sector Tier 3 Entities Webcast
Introduction to today's webcast 0.00
Agenda for today's webcast 3:43
Purpose of ED 334 4:19
Purpose of ED 335 6:51
Entities affected by the proposals 10:02
Proposed Tier 3 Reporting requirements 18:57
Transition requirements introduction 1:28:50
Moving from SPFS or Tier 2 (unconsolidated) to GPFS 1:29:56
Moving from SPFS or Tier 1/Tier 2 to Tier 3 GPFS 1:32:50
Other movements between reporting Tiers 1:39:51
Effective date 1:41:28
ED 332 proposed NFP modifications to the Conceptual Framework 1:43:22
Get involved 1:48:13
Where to go for more information 1:50:04
Introduction to today's webcast 0.00
Agenda for today's webcast 3:43
Purpose of ED 334 4:19
Purpose of ED 335 6:51
Entities affected by the proposals 10:02
Proposed Tier 3 Reporting requirements 18:57
Transition requirements introduction 1:28:50
Moving from SPFS or Tier 2 (unconsolidated) to GPFS 1:29:56
Moving from SPFS or Tier 1/Tier 2 to Tier 3 GPFS 1:32:50
Other movements between reporting Tiers 1:39:51
Effective date 1:41:28
ED 332 proposed NFP modifications to the Conceptual Framework 1:43:22
Get involved 1:48:13
Where to go for more information 1:50:04
มุมมอง: 193
วีดีโอ
AASB Research Forum 2024 Session 4
มุมมอง 8621 วันที่ผ่านมา
Session 4: IFRS Standards adoption IASB Session: Ask us anything
AASB Research Forum 2024 Session 3
มุมมอง 10521 วันที่ผ่านมา
Session 3: Is Australia Ready for 'Nature' Disclosures? Current Practice and Perspectives
AASB Research Forum 2024 Session 2
มุมมอง 20021 วันที่ผ่านมา
Session 2: How Do Firms Estimate Recoverable Amounts for Goodwill Impairment Testing? An Empirical Investigation
AASB Research Forum 2024 Session 1
มุมมอง 17321 วันที่ผ่านมา
Session 1: The Conceptual Framework is vital but is it up to the task?
AASB Dialogue Series - Valuation in Financial Reporting: Art or Science?
มุมมอง 1754 หลายเดือนก่อน
Recording of AASB Dialogue Series - Valuation in Financial Reporting: Art or Science?
AASB Dialogue Series: Financial Reporting on Climate-related Commitments
มุมมอง 5526 หลายเดือนก่อน
The AASB, in collaboration with CPA Australia and CA ANZ, hosted a Dialogue Series session titled Financial Reporting on Climate-related Commitments on Friday, 3 May 2024.
AASB Dialogue Series: Connectivity and Boundaries of Annual Reporting
มุมมอง 1908 หลายเดือนก่อน
The AASB, in collaboration with CPA Australia and CA ANZ, hosted a Dialogue Series session on Connectivity and Boundaries of Annual Reporting on Monday, 25 March 2024.
AASB Webinar: Exposure Draft for Disclosure of Climate-related Financial Information
มุมมอง 2.2K10 หลายเดือนก่อน
This educational webcast provides an overview of the key proposals in the Exposure Draft ED SR1 Australian Sustainability Reporting Standards - Disclosure of Climate-related Financial Information released in October 2023. ED SR 1 is available at: aasb.gov.au/news/exposure-draft-ed-sr1-australian-sustainability-reporting-standards-disclosure-of-climate-related-financial-information/. * 00:00 Int...
AASB 2023 Research Forum Session 2: Climate-Related Risks In Financial Statements
มุมมอง 9511 หลายเดือนก่อน
AASB 2023 Research Forum Session 2: Climate-Related Risks In Financial Statements
AASB 2023 Research Forum Session1: Forward-Looking Information.
มุมมอง 7011 หลายเดือนก่อน
AASB 2023 Research Forum Session1: Forward-Looking Information.
AASB 2023 Research Forum Opening Session: Keynote Presentation
มุมมอง 5711 หลายเดือนก่อน
AASB 2023 Research Forum Opening Session: Keynote Presentation
Making Materiality Judgements in Financial Reporting
มุมมอง 352ปีที่แล้ว
Making Materiality Judgements in Financial Reporting
Dialogue Series - Understandability of Accounting Standards
มุมมอง 323ปีที่แล้ว
Dialogue Series - Understandability of Accounting Standards
Going Concern Disclosures jointly with AUASB
มุมมอง 219ปีที่แล้ว
Going Concern Disclosures jointly with AUASB
Modifications to AASB 13 Fair Value Measurement applicable to not-for-profit public sector entities
มุมมอง 1.2Kปีที่แล้ว
Modifications to AASB 13 Fair Value Measurement applicable to not-for-profit public sector entities
AASB staff education session: Development of Simplified Accounting Requirements -Tier 3 NFP Entities
มุมมอง 6822 ปีที่แล้ว
AASB staff education session: Development of Simplified Accounting Requirements -Tier 3 NFP Entities
External Reporting for Not for profit Private Sector entities Challenges and Opportunities
มุมมอง 1832 ปีที่แล้ว
External Reporting for Not for profit Private Sector entities Challenges and Opportunities
Digital Financial Reporting: Why does it matter?
มุมมอง 6962 ปีที่แล้ว
Digital Financial Reporting: Why does it matter?
Recording: AASB & NZASB Roundtable Discussion (2 May 22) - Insurance Contracts in the Public Sector
มุมมอง 1122 ปีที่แล้ว
Recording: AASB & NZASB Roundtable Discussion (2 May 22) - Insurance Contracts in the Public Sector
AASB webinar: Income of not-for-profit entities: AASB 15 and AASB 1058- AASB staff education session
มุมมอง 1.1K2 ปีที่แล้ว
AASB webinar: Income of not-for-profit entities: AASB 15 and AASB 1058- AASB staff education session
AASB Dialogue Series: TCFD Implementation Webinar
มุมมอง 2972 ปีที่แล้ว
AASB Dialogue Series: TCFD Implementation Webinar
AASB webinar: Income of not-for-profit entities: AASB 15 and AASB 1058 -AASB staff education session
มุมมอง 1.4K2 ปีที่แล้ว
AASB webinar: Income of not-for-profit entities: AASB 15 and AASB 1058 -AASB staff education session
AASB 2021 Research Forum session 3: Re-examination of the information needs of nonprofit GPFR users
มุมมอง 392 ปีที่แล้ว
AASB 2021 Research Forum session 3: Re-examination of the information needs of nonprofit GPFR users
AASB 2021 Research Forum Session 2: Does presentation prominence matter to nonprofessional investors
มุมมอง 1052 ปีที่แล้ว
AASB 2021 Research Forum Session 2: Does presentation prominence matter to nonprofessional investors
AASB 2021 Research Forum session 1: An evaluation of the impacts of the adoption of AASB 15
มุมมอง 1622 ปีที่แล้ว
AASB 2021 Research Forum session 1: An evaluation of the impacts of the adoption of AASB 15
Asia Oceania webinar on Exposure Draft Management Commentary
มุมมอง 1833 ปีที่แล้ว
Asia Oceania webinar on Exposure Draft Management Commentary
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Here's the problem in one word: *entities.* As long as we continue to give a made up word like _Coca-Cola_ or _Sony_ the rights, status and completely imaginary accountability of *entity,* it will continue to be used for fraud and unaccountability by real entities called *people.*