The original series of Australian Accounting Standards (AASs) was issued by the Australian Accounting Research Foundation (AARF) on behalf of the professional accounting bodies prior to 2000. Most AASs were superseded by AASB Accounting Standards for reporting periods beginning on or after 1 January 2005. As at 1 July 2009, only AAS 25 Financial Reporting by Superannuation Plans was still operative. ED 223 (issued in December 2011) proposes requirements that would replace AAS 25 with a new AASB standard. ASRB The Accounting Standards Review Board (ASRB) was established in 1984 to review AAS Standards and, if appropriate, to then issue them as ASRB Standards to give legislative power to them under the Corporations Law. Standards issued by the ASRB up to 1991 were labelled ASRB Approved Accounting Standards.

Hie Rohit, AAS Standards ------------- The original series of Australian Accounting Standards (AASs) was issued by the Australian Accounting Research Foundation (AARF) on behalf of the professional accounting bodies prior to 2000. Most AASs were superseded by AASB Accounting Standards for reporting periods beginning on or after 1 January 2005. As at 1 July 2009, only AAS 25 Financial Reporting by Superannuation Plans was still operative. ED 223 (issued in December 2011) proposes requirements that would replace AAS 25 with a new AASB standard. ASRB ---- The Accounting Standards Review Board (ASRB) was established in 1984 to review AAS Standards and, if appropriate, to then issue them as ASRB Standards to give legislative power to them under the Corporations Law. Standards issued by the ASRB up to 1991 were labelled ASRB Approved Accounting Standards. In 1991, the ASRB was renamed the Australian Accounting Standards Board (AASB) and all ASRB Standards were re-labelled as AASB Accounting Standards through AASB 1025 Application of the Reporting Entity Concept and Other Amendments. AASB Accounting Standards ------------------------- Since 1991, all standards issued by the AASB have been labelled AASB Accounting Standards.

Dear, AAS Standards The original series of Australian Accounting Standards (AASs) was issued by the Australian Accounting Research Foundation (AARF) on behalf of the professional accounting bodies prior to 2000. Most AASs were superseded by AASB Accounting Standards for reporting periods beginning on or after 1 January 2005. As at 1 July 2009, only AAS 25 Financial Reporting by Superannuation Plans was still operative. ED 223 (issued in December 2011) proposes requirements that would replace AAS 25 with a new AASB standard. ASRB The Accounting Standards Review Board (ASRB) was established in 1984 to review AAS Standards and, if appropriate, to then issue them as ASRB Standards to give legislative power to them under the Corporations Law. Standards issued by the ASRB up to 1991 were labelled ASRB Approved Accounting Standards. In 1991, the ASRB was renamed the Australian Accounting Standards Board (AASB) and all ASRB Standards were re-labelled as AASB Accounting Standards through AASB 1025 Application of the Reporting Entity Concept and Other Amendments. AASB Accounting Standards Since 1991, all standards issued by the AASB have been labelled AASB Accounting Standards.

**AAS Standards** The original series of Australian Accounting Standards (AASs) was issued by the Australian Accounting Research Foundation (AARF) on behalf of the professional accounting bodies prior to 2000. Most AASs were superseded by AASB Accounting Standards for reporting periods beginning on or after 1 January 2005. As at 1 July 2009, only AAS 25 Financial Reporting by Superannuation Plans was still operative. ED 223 (issued in December 2011) proposes requirements that would replace AAS 25 with a new AASB standard. **ASRB** The Accounting Standards Review Board (ASRB) was established in 1984 to review AAS Standards and, if appropriate, to then issue them as ASRB Standards to give legislative power to them under the Corporations Law. Standards issued by the ASRB up to 1991 were labelled ASRB Approved Accounting Standards. In 1991, the ASRB was renamed the Australian Accounting Standards Board (AASB) and all ASRB Standards were re-labelled as AASB Accounting Standards through AASB 1025 Application of the Reporting Entity Concept and Other Amendments. **AASB Accounting Standards** Since 1991, all standards issued by the AASB have been labelled AASB Accounting Standards.

Dear Friend, as far as your query is concerned that What is the difference between AAS and AASB Accounting Standards? Let me informed that The original series of Australian Accounting Standards (AASs) was issued by the Australian Accounting Research Foundation (AARF) on behalf of the professional accounting bodies prior to 2000. Most AASs were superseded by AASB Accounting Standards for reporting periods beginning on or after 1 January 2005. As at 1 July 2009, only AAS 25 Financial Reporting by Superannuation Plans was still operative. ED 223 (issued in December 2011) proposes requirements that would replace AAS 25 with a new AASB standard. ASRB The Accounting Standards Review Board (ASRB) was established in 1984 to review AAS Standards and, if appropriate, to then issue them as ASRB Standards to give legislative power to them under the Corporations Law. Standards issued by the ASRB up to 1991 were labelled ASRB Approved Accounting Standards. In 1991, the ASRB was renamed the Australian Accounting Standards Board (AASB) and all ASRB Standards were re-labelled as AASB Accounting Standards through AASB 1025 Application of the Reporting Entity Concept and Other Amendments. AASB Accounting Standards Since 1991, all standards issued by the AASB have been labelled AASB Accounting Standards. Hope answer was helpful to you Regards, Arjun Pratap Singh