Australian Accounting Standards Board

Summary:

The institutional arrangements for accounting standard setting involve the Financial Reporting Council (FRC) with oversight responsibility for the Australian Accounting Standards Board (AASB). The AASB set standards for a whole range of accounting processes in both the private and public sectors. Financial reporting valuations are made in accordance with several accounting standards that can be accessed on this subscription-based website.

Web Link:

Australian Accounting Standards Board

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