The Australian Accounting Standards Board has published the public agenda and papers for its upcoming Board Meeting 222, scheduled for 27 August 2026. Key topics on the schedule focus on sustainability-related assurance fees alongside reporting guidelines for public sector and not-for-profit organisations.
Core topics on the August 2026 agenda
Board Meeting 222 will cover four main agenda items regarding accounting practices and transparency. Members will address the presentation and disclosure in financial statements of superannuation and not-for-profit entities, alongside guidance on income and expense categorisation for not-for-profit entities.
The board will also examine disclosures surrounding sustainability-related assurance fees and review right-of-use assets under concessionary leases for not-for-profit public sector entities.
Registration and public access
Public observation for the meeting will take place via videoconference. Members of the public wishing to attend must submit a registration request by close of business on 24 August 2026.
Registration emails require observers to submit their name, entity name, email address, and the specific agenda session numbers they intend to watch.



