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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

Narrow scope amendments to the fair value option in AASB 128

The AASB is seeking input from Australia’s insurance sector on new IASB proposals clarifying which entities can apply the fair value option in IAS 28.

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AASB Dialogue Series–Fair Value in Focus: A Conversation on Measurement and Reporting

Our   March Dialogue Series   looks at   fair value measurement in business combinations.

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Action Alert No. 245

The Action Alert for the 218 th AASB Board meeting is now available.

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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

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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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