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Showing 1 - 10 of 17 results for "Australian Accounting Standards Board"

Business calls for 12-month climate reporting delay

ROSE MARY PETRASS  |  THURSDAY, 29 FEB 2024  |  NEWS
... commencement date should be 12 months from either the date legislation is proclaimed or Australian Accounting Standards Board (AASB) standards are published - whichever is later - before compliance is required. "There is nothing to be gained for users ...

Treasury publishes climate disclosure legislation

RACHEL ALEMBAKIS  |  MONDAY, 15 JAN 2024  |  NEWS
... make financial disclosure of climate risk and opportunity mandatory in Australia using the Australian Accounting Standards Board (AASB)'s SR1 Australian Sustainability Reporting Standards - Disclosure of Climate-related Financial Information accounting ...

Top 10 most-read articles of 2023

ROSE MARY PETRASS  |  THURSDAY, 28 DEC 2023  |  NEWS
... first focus on climate-related financial reporting, under an exposure draft released by the Australian Accounting Standards Board (AASB). #7: Social license or social-washing - weighing the value of public statements on the Voice August: Companies and ...

Preparing for mandatory climate reporting: Energetics

RACHEL ALEMBAKIS  |  THURSDAY, 14 DEC 2023  |  NEWS
... (ISSB)'s global reporting framework. Business should not underestimate the task ahead. The Australian Accounting Standards Board (ASSB) has released an exposure draft of the Australian Sustainability Reporting Standards (ASRS). A public comment period ...

Research flags need for comprehensive ESG reporting

ROSE MARY PETRASS  |  THURSDAY, 7 DEC 2023  |  NEWS
... merge the three bodies that oversee financial reporting and set reporting standards - the Australian Accounting Standards Board (AASB), the Auditing and Assurance Standards Board and the Financial Reporting Council. Professor Peter Carey, director of ...

Treasury proposes merger of accounting, audit bodies

RACHEL ALEMBAKIS  |  MONDAY, 27 NOV 2023  |  NEWS
... merge the three bodies that oversee financial reporting and set reporting standards - the Australian Accounting Standards Board (AASB), the Auditing and Assurance Standards Board and the Financial Reporting Council. The new integrated body will implement ...

AASB publishes climate-related disclosure standards draft

RACHEL ALEMBAKIS  |  MONDAY, 23 OCT 2023  |  NEWS
... first focus on climate-related financial reporting, under an exposure draft released by the Australian Accounting Standards Board (AASB). AASB has opened up a 120-day comment period on ASRS 1 General Requirements for Disclosure of Climate-related Financial ...

Australia not ready for sustainability benchmarks, consultants warn

ROSE MARY PETRASS  |  MONDAY, 26 JUN 2023  |  NEWS
... disclosure regimes. Legislation was introduced into federal parliament in February to empower the Australian Accounting Standards Board (AASB) to develop sustainability standards, the Auditing and Assurance Standards Board's to develop and maintain relevant ...

ISSB to require Scope 3 emissions disclosure

RACHEL ALEMBAKIS  |  MONDAY, 24 OCT 2022  |  NEWS
... draft accounting standards were the subject of global public feedback, including from the Australian Accounting Standards Board (AASB). The resulting ISSB standards are likely to be adopted into Australian Accounting Standards. AASB chair Keith Kendall ...

RBA governor urges implementation of ISSB standards

RACHEL ALEMBAKIS  |  MONDAY, 19 SEP 2022  |  NEWS
... make sure that the standards are adopted, noting "it's a really important issue." The Australian Accounting Standards Board is considering the standards for appropriateness for Australian entities, and AASB chair Keith Kendall previously told FS ...
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