Exposure Draft Management Commentary

The AASB is an Australian Government agency under theAustralian 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 standardsto make accounting standards under section 334 of the Corporations Act 2001to formulate accounting standards for other purposesto participate in and contribute to the development of a single set of accounting standards for worldwide useand 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.

The Australian Accounting Standards Board

The International Accounting Standards Board (IASB) in conjunction with the Australian Accounting Standards Board (AASB), will hold a webinar across the Asia-Oceania region on 2 August 2021 from 4pm – 5.30pm AEST to provide an overview of the Exposure Draft Management Commentary. The Webinar will give participants an opportunity to discuss the topic directly with the IASB member and staff.Please click the link below to join the webinar:
https://us02web.zoom.us/j/87629552493?pwd=NWtjRlZGSmNyTkpLNDd2L01XTmxOdz09 
Passcode: 461015

Exposure Draft Management Commentary

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Exposure Draft Management Commentary

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