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Australian Accounting Standards Board
Use this search to browse all pronouncements, including past, present, and future standards, guidance, and other documents.
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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
The Action Alert for the 193rd AASB Board meeting is now available....
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A Public Agenda and the Public Papers for the AASB Virtual Meeting 193, to be held on 1 February 2023, are now available.
Public gallery attendance will be by videoconference only. Members of the public wishing to join the public sessions must register their interest by...
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Don't miss the opportunity to join us on Wednesday, 8 February 2023 (4:00 PM-5:15 PM AEDT), as we partner with CPA Australia and CA ANZ to kick off our inaugural Dialogue Series of the year!
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AASB ED 322 proposes amendments to AASB 112 Income Taxes to introduce a temporary exception to deferred tax accounting for OECD Pillar Two taxes and current tax disclosure requirements
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The AASB has issued five Amending Standards, with a range of application dates. The Standards address non-current liabilities with covenants, editorial corrections and repeals of Standards, insurance contracts in the public sector (two Standards) and fair value measurements of non-financial...
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The Action Alert for the 192nd AASB Board meeting is now available. The Board met on 14-15 December 2022.
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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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