AASBB Mission: To promote high quality financial reporting and auditing standards that are consistent with international best practices through the development and implementation of Bhutanese Accounting Standards (BAS) and Bhutanese Standards on Auditing (BSA).
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AASBB Objectives
Following are the main objectives:
  1. Develop high quality, clear and enforceable BAS and BSA
  2. Harmonise Bhutanese Accounting Standards(BAS) and Bhutanese Standards on Auditing(BSA) with International Accounting Standards(IAS)/International Financial Reporting Standards(IFRS)/International Standards on Auditing(ISA)
  3. Recommend BAS and BSA for government approval
  4. Promote BAS and BSA by way of communication and education to all the stakeholders
  5. Promote and support research in the area of financial reporting for emerging Bhutanese market
  6. Harmonise the statutory and legal framework requirement of BAS and BSA through the Companies Act of the Kingdome of Bhutan and other relevant legislations.