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AASB releases updated compiled standards

  • AASB (Australian Accounting Standards Board) (lt blue) Image

05 Jun 2013

The Australian Accounting Standards Board (AASB) has announced the availability of an initial batch of various 'compiled' standards that apply for annual reporting periods beginning on or after 1 January 2013.

Compiled standards are not a separate Accounting Standards made by the AASB. Instead, they are a 'representation' of the various AASB standards incorporating amendments made by other standards, insofar as those amendments apply for the relevant period. In some respects, the complied standards are similar to the 'Blue Book' published by the International Accounting Standards Board (IASB).

Some versions of the compiled standards apply only to for-profit entities and some apply only to not-for-profit entities.  Further compilations are expected to be published in batches as they are completed.

Click for more information (link to AASB website).

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.