AASB – Revised Conceptual Framework consultation


The Australian Accounting Standards Board (AASB) has been undertaking educational and exploratory discussions with various sectors in relation to the proposed implementation of the IASB’s revised conceptual framework for SPV reporting and special purpose financial statements.

The AASB started the conversation when releasing its consultation paper (PDF) in May 2018.

The ASF and members of its Accounting and Tax Subcommittee met with the Chair and other AASB staff last week to help the AASB better understand the Australian securitisation market. The ASF is currently compiling information to provide to the AASB’s Chair who will be meeting with the IASB in July.

The ASF will continue to work with the AASB to distinguish the public accountability requirements of the revised conceptual framework from public RMBS/ABS transactions which, while listed on local or international public exchanges, are not actively traded on the exchange itself.

If you would like to be involved in these discussions with the AASB please contact Chris Dalton.

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