Vision, Strategy & MoU
Vision
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
Original MoU, November 4, 2009
Other Documents
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
IFRS Adoption or convergence Status
IFRS for SMEs Adoption or convergence Status - Published in July 2020
IFRS for SMEs Adoption or convergence Status updated in 2022