Consultation: Positioning Australia’s financial reporting system for the future – draft legislation

A consultation involves a targeted inquiry aimed at gathering expert insights to inform policy decisions. Typically lasting for several months, these consultations invite contributions from academics to provide evidence-based recommendations. The findings may support policy development, inform debates, or guide decision-making processes.

Description

Share your views on draft legislation that combines the following into a single body: • Australian Accounting Standards Board • Auditing and Assurance Standards Board • Financial Reporting Council. This body will be called External Reporting Australia. The draft legislation sets up: ?&hellip