Australian Accounting Standards Board

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BETA RELEASE (Limited Content Only)

AASB Pronouncements Web Portal

The AASB is excited to offer a preview of its new pronouncements web portal! The information in this beta release is for testing purposes only and should not be relied on. Most of the Standards and other pronouncements are currently loaded for the beta release. Nevertheless, here is your early chance to provide feedback to the AASB on the layout or style of the portal and the pronouncements in the beta release.

If you are looking for the pronouncements for year-end reporting requirements, please use links on this website (see above), not the portal, at this stage

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Latest News

AASB Post-implementation Review virtual outreach sessions

AASB Staff are holding three virtual outreach sessions to obtain feedback from not-for-profit public and private sector stakeholders on the topics considered in its post-implementation reviews.



The AASB-AUASB has a vacancy for a Finance Manager/Senior Manager.  Please refer to SEEK for further information and to apply for this position.


AASB 2022-5 Amendments to Australian Accounting Standards – Lease Liability in a Sale and Leaseback

AASB 2022-5 amends AASB 16 Leases to add subsequent measurement requirements for sale and leaseback transactions that satisfy the requirements in AASB 15 Revenue from Contracts with Customers to be accounted for as a sale.


AASB issues two Invitations to Comment as part of its Post-implementation Review of certain requirements of Australian Accounting Standards that apply to not-for-profit entities

The AASB is seeking feedback from stakeholders to assist its assessment of whether certain requirements of Australian Accounting Standards that apply to not-for-profit public and private sector entities continue to meet their original objectives, including whether the requirements remain appropriate.


AASB Action Alert No. 218

The Action Alert for the 191st AASB Board meeting is now available.  The Board met on 10 November 2022....



Work Program

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

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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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IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

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AASB Research Forum

Click here for further information about the AASB Research Forum to be held on 5 December 2022.


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