Independent national accounting standard-setter.

We are the independent national accounting standard-setter.

Key player in international standard-setting

We are a key player in the international standard-setting arena. 

Reporting economics of business transactions

We are a strong advocate of financial reporting that reflects the economics of business transactions.

Open and consultative

Our standard-setting process is open and consultative.


  • 01 Apr 2015 - ASC has submitted its  comment letter to the IASB on ED/2014/6 Disclosure Initiative (Proposed Amendments to IAS 7).

  • 18 Mar 2015 - ASC has submitted its comment letter on ED/2014/5 Classification and Measurement of Share-based Payment Transactions.

  • 05 Mar 2015 - 'You get heard if you participate' - ACCA’s interview with ASC Deputy Chairman, published in ACCA’s Accounting and Business Magazine Jan 2015 issue.


  • 11 Feb 2015 - ED/2015/1 Classification of Liabilities (Proposed amendments to IAS 1), comments by 24 Apr 2015.




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