The purpose of this paper is to document the rationale for, and impact of, the Commission for the Conservation of Antarctic Marine Living Resources moving from International Accounting Standards (also known as International Financial Reporting Standards or IFRS) to the use of Australian Accounting standards (also known as Australian Equivalents to International Financial Reporting Standards or A-IFRS) as its financial reporting framework for the preparation of annual financial statements for the year ended 31 December 2021.
CCAMLR-41/14 Rev. 1
Ms Doro Forck (CCAMLR Secretariat)
Dr David Agnew (CCAMLR Secretariat)