The Australian Accounting Standards Boards (AASB) has published the recording and slide pack from a webinar on Co-operative and Mutual Enterprise financial reporting.

The webinar presents key aspects of the AASB’s Staff FAQs for Co-operative and Mutual Enterprises document, published in 2018, including:

  • Related party disclosures
  • Income of not-for-profit entities
  • Classification of member shares

The FAQs document was developed in conjunction with the Business Council of Co-operatives and Mutuals (BCCM).

The AASB and BCCM have been working closely together to raise awareness of co-operatives and mutuals among accountants.

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