Accounting in Australia

Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals.

You will need to be logged-in to the website to gain full access to the range of articles available online.

Useful links

Accounting standards

Australian Accounting Standards Board (AASB)
The official source for full text standards, available in PDF format with additional supporting notes.

Accounting Standards Updates by Jurisdiction: Australia
Updates from Deloitte's IAS Plus service.

Australia
A review of accounting and auditing from the World Bank as part of the Reports on the Observance of Standards and Codes (ROSC) initiative.

Accountancy and auditing bodies

Comparisons

AIFRS and IFRS – similar but not the same (PDF 105.66kb/28 pages)
Report produced by PwC in July 2005 presenting a summary of key differences.

Implementing IFRS: An extract from IFRS compared with Australian GAAP (PDF 355.85kb/24 pages)
Guidance from KPMG published in March 2003.

Model financial statements

Endeavour (International) Limited
An illustrative financial report for Australian companies produced by PwC for January 2012. The report has been prepared in accordance with the requirements of the Corporations Act 2010 and Australian Accounting Standards.

Articles and books in the Library collection

Selected books

Each selected book features specific accounting information on this country – click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.

International Corporate Procedures
LS Sealy et al (eds.)

A regularly updated looseleaf publication in three volumes, this reference work includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country with original language and English language versions presented together.

World Accounting
John D Gould, Kurt S Schulzke and LL Orsini

Each country entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work comprised of three volumes.

Find more resources

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