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Learn to Learn

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Statement of Accounting Concepts


Characteristics of
Financial Information
Prepared by the Public Sector Accounting Standards Board of the
Australian Accounting Research Foundation and the Accounting
Standards Review Board

Issued by the Australian Accounting Research Foundation on behalf of the
Australian Society of Certified Practising Accountants and The Institute of Chartered Accountants in Australia and by the Accounting Standards
Review Board

The Australian Accounting Research Foundation was established by the
Australian Society of Certified Practising Accountants and The Institute of
Chartered Accountants in Australia and undertakes a range of technical and research activities on behalf of the accounting profession as a whole. A major responsibility of the Foundation is the development of Statements of
Accounting Concepts and Accounting Standards. The Public Sector
Accounting Standards Board is one of the boards of the Foundation.
The Accounting Standards Review Board was established by the Ministerial
Council for Companies and Securities. It has responsibility for the development of Approved Accounting Standards for application by companies, and for the development of Statements of Accounting Concepts and Australian Accounting Standards.

Copies of this Statement are available for purchase from the offices of the
Australian Accounting Research Foundation, 211 Hawthorn Road, Caulfield,
Victoria 3162, Australia.
The copying of this Statement is only permitted in certain circumstances.
Enquiries should be directed to the offices of the Australian Accounting
Research Foundation.
ISSN 1035-3631

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