Australian Accounting Standards Board

Consistency. Comparability. Transparency.

Looking for an Accounting Standard?

Search all Pronouncements

Use this search to browse all pronouncements, including past, present, and future standards, guidance, and other documents.

View All Pronouncements

Search by Reporting Period

Use this search to locate documents by reporting period, including the latest financial year.

Search Now

Search Documents

Use this search to find specific documents, including pronouncements, work in progress documents, and supporting information.

Find a document

View latest Accounting Standards

View the latest accounting standards by operative date.

Look them up now

Latest News

AASB Exposure Draft ED 316 Non-current Liabilities with Covenants

ED 316 proposes amendments to AASB 101  Presentation of Financial Statements to improve the information entities provide about long-term debt with covenants. The ED incorporates IASB  ED/2021/9.

More

AASB Exposure Draft ED 317 Supplier Finance Arrangements

ED 317 proposes disclosure-only amendments to AASB 107 Statement of Cash Flows and AASB 7 Financial Instruments: Disclosures . The proposed amendments are intended to complement the existing requirements in AASB Standards that apply to supplier finance arrangements. The ED incorporates IASB ED/2021/10.

More

Exposure Draft ED 315 Extending Transition Relief under AASB 1

ED 315  proposes transition relief to assist entities with the first-time preparation of general purpose financial statements (GPFS) in some circumstances.

More

AASB Issues Media Release

The Australian Accounting Standards Board has issued a  Media Release  on a Proposed Climate Change Standards Framework

More

Condolences to ASBJ from AASB

The AASB would like to acknowledge the passing of Atsushi Kogasaka, Chair of the Accounting Standards Board of Japan (ASBJ) on 16 November 2021.  AASB Staff had the opportunity to work with him through the AOSSG and on joint ASBJ...

More

Resources

Work Program

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

View here

COVID-19 Guidance

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

View more

IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

Access Now

AASB Research Forum

Click here for further information about the AASB Research Forum held on 29 November 2021.

Subscribe for updates Subscribe