Post-implementation review

The AASB is currently undertaking a Post-implementation review (PIR) of certain domestic requirements in Australian Accounting Standards that apply to not-for-profit (NFP) private and public sector entities.
This survey addresses the topic of Income of NFP entitiesas set out in ITC 50 Post-implementation Review - Income of Not-for-Profit Entities
AASB staff have prepared a snapshot document which provides an overview of the topics being considered in this PIR and is suggested reading before the completion of this survey.
A PIR is a process for the AASB to seek feedback from stakeholders once a new pronouncement has been in operation for a certain period of time. This feedback enables the AASB to conclude on a pronouncement’s overall effectiveness and efficiency in meeting its original objectives, including whether the pronouncement remains appropriate.
Comments are invited on any of the matters in this PIR by 31 March 2023. The AASB regards supportive and non-supportive comments as essential to a balanced review of the issues.
This survey will take approximately 20 minutes to complete. You can close the survey and return to it and submit later if you are unable to complete the survey in one sitting. The survey can be completed via portable devices like smartphones or tablets.
3% of survey complete.