Australian Accounting Standards - Australian Government

Description

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
  • 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 is a set of rules which details how people in a certain industry should behave. A code of practice can be defined as a result of legislation or by industry regulators and bodies.

Other resources

Task Business Structure Resources
Comply All List of Australian Accounting Standards (Opens in new window)

Act(s) name

Corporations Act 2001 Australian Government

Regulation(s) name

Corporations Regulations 2001 Australian Government

Administering agency

Australian Securities and Investments Commission

Registry

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

ACT Service Centre

Registry

Australian Securities and Investments Commission
Operating address: Level 2
2 Allsop Street
Canberra, Australian Capital Territory 2600
Mailing address: GPO BOX 9827
Brisbane, Queensland 4001
Phone: 03 5177 3988
Phone: 1300 300 630

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

NSW Service Centre

Registry

Australian Securities and Investments Commission
Operating address: Level 5
100 Market Street
Sydney, New South Wales 2000
Phone: 03 5177 3988
Phone: 1300 300 630

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

NT Service Centre

Registry

Australian Securities and Investments Commission
Operating address: Jacana House
Level 5
39 - 41 Woods Street
Darwin, Northern Territory 0800
Phone: 03 5177 3988
Phone: 1300 300 630

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

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QLD Service Centre

Registry

Australian Securities and Investments Commission
Operating address: Level 20
240 Queen Street
Brisbane City, Queensland 4000
Phone: 03 5177 3988
Phone: 1300 300 630

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

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SA Service Centre

Registry

Australian Securities and Investments Commission
Operating address: Level 14
91 King William Street
Adelaide, South Australia 5000
Operating address: Telstra Centre
Level 2
70 Collins Street
Hobart, Tasmania 7000
Phone: 03 5177 3988
Phone: 1300 300 630

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

TAS Service Centre

Registry

Australian Securities and Investments Commission
Operating address: Telstra Centre
Level 2
70 Collins Street
Hobart, Tasmania 7000
Phone: 03 5177 3988
Phone: 1300 300 630

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

VIC Service Centre

Registry

Australian Securities and Investments Commission
Operating address: Level 7
120 Collins Street
Melbourne, Victoria 3000
Phone: 03 5177 3988
Phone: 1300 300 630

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

WA Service Centre

Registry

Australian Securities and Investments Commission
Operating address: Level 1
11 Mounts Bay Road
Perth, Western Australia 6000
Phone: 03 5177 3988
Phone: 1300 300 630