Australian Accounting Standards Board (AASB)

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Level 7 600 Bourke Street, Melbourne, VIC 3000, Australia
Corporate Phone
+61 (3) 9617 7600
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The Australian Accounting Standards Board (AASB) is an Australian Government agency under the Australian Securities and Investments Commission Act 2001. Under that Act, the statutory functions of the AASB are:

  • to develop a conceptual framework for the purpose of evaluating proposed standards;
  • to make accounting standards under section 334 of the Corporations Act 2001;
  • to formulate accounting standards for other purposes;
  • to participate in and contribute to the development of a single set of accounting standards for worldwide use;
  • and to advance and promote the main objects of Part 12 of the ASIC Act, which include reducing the cost of capital, enabling Australian entities to compete effectively overseas and maintaining investor confidence in the Australian economy.
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