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16 regulators · 17 laws & regulations · 5 obligations · 62 enforcement actions

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Australian Accounting Standards Board AASB

Official site
https://www.aasb.gov.au
Constituting statute
Australian Securities and Investments Commission Act 2001
Supervises Corporates (Listed)

Who they are

Australian Government agency operating under the Australian Securities and Investments Commission Act 2001.

What they do

Makes accounting standards under section 334 of the Corporations Act 2001 and publishes AASB S2 Climate-related Disclosures, the standard used for mandatory climate reporting.

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Related regulators

Others in Australia supervising overlapping sectors.