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Australian Accounting Standards Board

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Accounting and Sustainability Standards

The latest AASB Accounting Standards and Sustainability Standards > 

AASB Pronouncements

The portal presents AASB Standards and other AASB pronouncements that apply to reporting periods beginning on or after 1 July 2021 >

Pre-2025 Pronouncements

All AASB pronouncements issued from 2004 to 2024 are archived.  Use these versions only for reporting periods beginning before 1 January 2025 >

Latest News

Reporting Roundup December Edition

In our final 2025 edition of Reporting Roundup , we cover:

  • Launch of the AASB 2027–2031 Agenda Consultation
  • AASB S2 Scenario Analysis Workshops – March 2026
  • Amendments to Greenhouse Gas Emissions Disclosures
  • Risk Mitigation Accounting – AASB Exposure Draft Issued

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Holiday Office Closure Notice

The Australian Accounting Standards Board (AASB) office will be closed for the holiday period from Wednesday 24 December 2025 through to Friday 2 January 2026.

 

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AASB 2027-2031 Agenda Consultation

The Australian Accounting Standards Board (AASB) has published its 2027–2031 Agenda Consultation to help shape its future Work Plan. This process involves reviewing current projects, considering new topics, and gathering stakeholder input on both domestic and international priorities.

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Resources

Careers

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Work Program

Here you will find the latest updates pertaining to the AASB's Work Program.

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IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

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AASB Forums

Click here for further information about the AASB Forums to be held 17 - 19 November 2025.

COVID-19 Guidance

We have compiled a list of AASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.

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OAIC Access to Information

Access further information on the Freedom of Information (FOI) Requests and Information Publications Scheme (IPS)

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