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Accounting Standards Review Board

ASRB

1984 – 1 January 1991

Board that reviewed and approved accounting standards for companies, giving approved standards legal force under the cooperative national companies scheme.

How it came into existence

Set up in 1984 by the Ministerial Council for Companies and Securities under the national cooperative companies and securities scheme, which the Commonwealth participated in through the Attorney-General's portfolio.

How it ended

Replaced on 1 January 1991 by the Australian Accounting Standards Board under the Australian Securities Commission Act 1989.

Main functions

  • Review and approval of accounting standards for companies
  • Setting priorities for standard development

Where it sits

Last in the portfolio of Attorney-General's Department.

Lineage

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Sources

Some dates or links for this organisation are not fully confirmed. Corrections are welcome.