| dbo:abstract
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- The Australian Accounting Standards Board (AASB) is an Australian Government agency that develops and maintains financial reporting standards applicable to entities in the private and public sectors of the Australian economy. Also, the AASB contributes to the development of global financial reporting standards and facilitates the participation of the Australian community in global standard setting. The AASB's functions and powers are set out in the Australian Securities and Investments Commission Act 2001. The Australian Securities and Investments Commission’s (ASIC's) role is to enforce and regulate company and financial services laws to protect Australian consumers, investors and creditors. The AASB uses a conceptual framework to develop and evaluate accounting standards. (en)
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- 10570 (xsd:nonNegativeInteger)
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| dbp:agencyName
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- Australian Accounting Standards Board (en)
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| dbp:jurisdiction
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- Commonwealth of Australia (en)
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| dbp:keydocument
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- Australian Securities and Investments Commission Act 2001 (en)
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| dbp:logo
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- Australian Accounting Standards Board logo.gif (en)
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| dbp:parentDepartment
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- Department of the Treasury (en)
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| dbp:preceding
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- Public Sector Accounting Standards Board (en)
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| dbp:superseding
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- Accounting Standards Review Board (en)
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| dbp:wikiPageUsesTemplate
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| gold:hypernym
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| rdfs:comment
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- The Australian Accounting Standards Board (AASB) is an Australian Government agency that develops and maintains financial reporting standards applicable to entities in the private and public sectors of the Australian economy. Also, the AASB contributes to the development of global financial reporting standards and facilitates the participation of the Australian community in global standard setting. The AASB's functions and powers are set out in the Australian Securities and Investments Commission Act 2001. (en)
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| rdfs:label
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- Australian Accounting Standards Board (en)
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- Australian Accounting Standards Board (en)
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