Vision

AOSSG Vision Paper 2020

AOSSG Vision Paper 2012

AOSSG Vision Paper 2011

Strategy

AOSSG Strategic Plan 2019 - 2023 (This document should be read in conjunction with AOSSG Strategic plan 2015 - 2019)

AOSSG Strategic Plan 2015 – 2019

Memorandum of Understanding

Changes to the AOSSG Documentation - November 21, 2023

Changes to the Guidelines on the Modus Operandi_November 21, 2023

Concept Paper for ISSB_November 21, 2023

Revised MoU, November 24, 2020

Revised MoU, November 30, 2017

Revised MoU,November 24, 2011

Original MoU, November 4, 2009

Annexure to MoU – Criteria and Process for Appointment of the AOSSG Chair and Vice-Chair_Revised November 24, 2020

Annexure to MoU – Criteria and Process for Appointment of the AOSSG Chair and Vice-Chair_November 2013

Other Documents

AOSSG Operandi

Check List for Independent Evaluation of AOSSG Membership

AOSSG Modus Operandi of Working Group - Revised November 28, 2017

AOSSG Membership Due Process_Revised November 24, 2020

AOSSG Membership Due Process_November 2017

Protocol for AOSSG members raising emerging IFRS issues_Revised March 16 2021

AOSSG Protocol for raising emerging issues - January 2013

AOSSG Protocol Responding to Technical Requests - January 2013

Adoption Status

IFRS Adoption or convergence Status

IFRS for SMEs

IFRS for SMEs Adoption or convergence Status updated in 2024

IFRS for SMEs Adoption or convergence Status - Published in July 2020

IFRS for SMEs Adoption or convergence Status updated in 2022