Australian Accounting Standards - Australian Government

Service summary

You will be required to comply with the Australian accounting standards if you are an entity that must prepare financial reports under company law. An accounting standard is a technical pronouncement that sets out the required accounting for particular types of transactions and events. General purpose financial statements that comply with accounting standards should present fairly the:

  • Financial position;
  • Financial performance; and
  • Cash flows of an organisation.

This information will be useful to owners, investors, creditors, analysts, employees, regulators and others in making and evaluating decisions about the allocation of economic resources.

Please consult the Contact Officer for more information and to ascertain the level of compliance that may be required.

Service type

Code of Practice

A code of practice can be either a legal requirement or non-legal requirement. Legal codes of practice are defined as a result of legislation. Non-legal codes of practice are defined by industry regulators and bodies.

Other resources

Administering agency

Australian Securities and Investments Commission
Registry

Act(s) name

Corporations Act 2001 (Australian Government)

Contact details

ACT Service Centre
Australian Securities and Investments Commission
Registry


Operating address:
Level 2
2 Allsop Street
Canberra
Australian Capital Territory 2600
Mailing address:
GPO BOX 9827
Canberra, Australian Capital Territory 2600

Phone:

1300300630

Phone:

02 62503800

Fax:

02 62503811

NSW Service Centre
Australian Securities and Investments Commission
Registry


Operating address:
Level 5
100 Market Street
Sydney
New South Wales 2000
Mailing address:
GPO BOX 9827
Sydney, New South Wales 2001

Phone:

1300300630

Phone:

02 99112000

Fax:

02 99112414

NT Service Centre
Australian Securities and Investments Commission
Registry


Operating address:
Level 7, TIO Centre
24 Mitchell Street
Darwin
Northern Territory 0800
Mailing address:
GPO BOX 9827
Darwin, Northern Territory 0801

Phone:

1300300630

Phone:

08 89430900

Fax:

08 89430910

QLD Service Centre
Australian Securities and Investments Commission
Registry


Operating address:
Level 20, Commonwealth Bank Building
240 Queen Street
Brisbane City
Queensland 4000
Mailing address:
GPO BOX 9827
Brisbane, Queensland 4001

Phone:

1300300630

Phone:

07 38674700

Fax:

07 38674725

SA Service Centre
Australian Securities and Investments Commission
Registry


Operating address:
Level 7
100 Pirie Street
Adelaide
South Australia 5000
Mailing address:
GPO BOX 9827
Adelaide, South Australia 5001

Phone:

1300300630

Phone:

08 82028400

Fax:

08 82028410

TAS Service Centre
Australian Securities and Investments Commission
Registry


Operating address:
Level 2, Telstra Centre
70 Collins Street
Hobart
Tasmania 7000
Mailing address:
GPO BOX 9827
Hobart, Tasmania 7001

Phone:

1300300630

Phone:

03 62356800

Fax:

03 62356811

VIC Service Centre
Australian Securities and Investments Commission
Registry


Operating address:
Level 7
120 Collins Street
Melbourne
Victoria 3000
Mailing address:
GPO BOX 9827
Melbourne, Victoria 3001

Phone:

1300300630

Phone:

03 92803200

Fax:

03 92803444

WA Service Centre
Australian Securities and Investments Commission
Registry


Operating address:
Level 1, Ernst & Young Building
11 Mounts Bay Road
Perth
Western Australia 6000
Mailing address:
GPO BOX 9827
Perth, Western Australia 6001

Phone:

1300300630

Phone:

08 92614000

Fax:

08 92614227

Supporting information

Disclaimer

The information contained on the Australian Business Licence and Information Service (ABLIS) web site, or via packages or other sources is intended for general guidance only.

To the full extent permitted by law, the Federal, State, Territory and Local Governments make no representations or warranties (expressed or implied) in relation to the information, including its accuracy, currency or completeness.

The business information provided does not constitute professional or legal advice, nor is the use of any third party resource an endorsement of the information contained, the associated organisation, product or service. It is recommended that you obtain appropriate professional and /or independent legal advice to ensure that the material provided here is relevant to your particular circumstances.

To the full extent permitted by law the Federal, State, Territory and Local Governments, their employees and agents do not accept any liability for any reason, including without limitation, liability in negligence, to any person for the general information which is provided herein, or in respect of anything, including the consequences of anything done, or not done, by any such person in whole or partial reliance upon the information.