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Australian Water Accounting Standard 2

Australia Current 2014

It establishes the requirements for assurance engagements. It provides application and other explanatory material regarding the assurance practitioner’s responsibilities when accepting, conducting and reporting on a general purpose water accounting report.

Issuer name

Auditing and Assurance Standards Board (AUASB) and Water Accounting Standards Board (WASB)

More information

The Australian Water Accounting Standard 2 (AWAS2) was issued as ASAE 3610 / AWAS 2 by the Auditing and Assurance Standards Board together with the Water Accounting Standards Board.

Reporting resources

True

Organizations covered by the instrument

All Companies

Industry scope

All/none specified

Disclosure venue

General Purpose Water Accounting Report

ESG coverage - E (Environment)

Water, Environmental Compliance & Risk

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour

ESG coverage- Eco (Economic & General)

Economic performance, Trade and Investment

Status

Current

Country

Australia

Region

Asia Pacific

Date of publication

2014

Issuer type

Industry bodies, business associations

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

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