Australian Accounting Standards Board

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Use this search to browse all pronouncements, including past, present, and future Standards, Interpretations and Framework documents.

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View the latest Accounting Standards by operative date and recent compiled and uncompiled amending pronouncements.

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AASB Pronouncements Web Portal

The portal is an initiative of the AASB to improve the accessibility, functionality and usability of the Standards and other pronouncements issued by the AASB that apply to reporting periods beginning on or after 1 July 2021.  It is best viewed using Google Chrome.

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Sustainability Exposure Draft Outreach

Follow the link below to register to attend a Climate Outreach Event focused on our recently published Exposure Draft ED SR1.  There will be a mix of in person and virtual events planned.  

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Latest News

The Agenda and Papers for AASB Meeting 204 are now available.

The Public Agenda and Papers for the AASB Board Meeting 204, to be held on 6 - 7 June 2024, are now available.


AASB ED 330 Contracts for Renewable Electricity

The Exposure Draft proposes changes to the financial instrument accounting for renewable electricity contracts with specified characteristics.

Contracts for renewable electricity are often structured as power purchase agreements (PPAs), whether physical PPAs or virtual PPAs.


AASB Virtual Roundtables: AASB 1060 and AASB 2020-2

AASB will hold two roundtables to gather initial feedback on whether there are any significant problems or concerns with implementing and applying AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 entities and AASB

As part of the discussion, stakeholders will also have the opportunity to provide preliminary views on how IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19 Subsidiaries Without Public Accountability Standards should be considered for...


Action Alert No. 230

The Action Alert for the 203 rd AASB Board meeting is now available.


The Agenda and Papers for AASB Meeting 203 are now available.

The Agenda and Papers for the AASB Virtual Board Meeting 203, to be held on 14 May 2024, are now available.


Current AASB Tender Opportunities

The AASB is launching a tender process to bring several current opportunities to the market's attention.



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

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AASB Research Forum

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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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