the relationship between the AASB and the FRC, AUASB, ASIC, APRA, ASX
The FRC provides broad oversight of the process for setting accounting standards in Australia. The FRC appoints the members of the AASB,
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The Australian Accounting Standards Board (AASB) is an Australian Government agency that develops and maintains financial reporting standards applicable to entities in the private and public sectors of the Australian economy.