The
Australian Accounting Standards Board (AASB) is an independent accounting standard-setter based in Melbourne, Australia. The AASB maintains a
digital archive on its website that provides access to a range of superseded archival records including post-2005 documents and pre-2005 standards. The archive also includes general documents comprising: (1) Policy statements – these described various operating policies of the AASB; (2) Statements of accounting concepts – archived conceptual framework documents; and Publications – archived technical articles and other publications.
