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Australian Accounting Standards Board

Owning Institution:

Financial reporting requirements applicable to charities

The research report shows that, despite ongoing simplification efforts, serious issues with thecurrent financial reporting regime for Australian charities remain.

The impact of IFRS adoption in Australia: evidence from academic research

It has been more than ten years since Australia adopted IFRS. It is time to ask some big questions: Has IFRS improved the quality of financial reporting in Australia? Has it improved comparability of Australian entities’ financial reporting with their global peers? As part of...