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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Upcoming courses, seminars and networking opportunities for your professional development

AUG

28

Future Leaders & Young Professionals event

Sydney

SEP

3

Securitisation Fundamentals course

Melbourne

SEP

10/11

Securitisation Applied course

Sydney

OCT

8/9

Securitisation Professionals course

Melbourne

OCT

17/18

IMN Asian Structured Credit Summit

Hong Kong

NOV

18/19

Australian Securitisation Conference

Hilton, Sydney

Australian Securitisation Journal

The Australian Securitisation Journal (ASJ) is the official journal of the Australian Securitisation Forum. The ASJ is published by KangaNews on a semi-annual basis.

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