Australian Accounting Standards Board

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AASB concludes Post-implementation Review of AASB 1060 and AASB 2020-2

The AASB has completed its Post-Implementation Review (PIR) of the Tier 2 disclosures Standard and the Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities, concluding that the Standards are operating effectively and the objectives of the...

Editorial Corrections to AASB Standards and Repeal of Redundant Standards

AASB 2026-5 makes minor editorial corrections to 12 Australian Accounting Standards and two Australian Sustainability Reporting Standards and repeals 27 redundant amending Standards.

Amendments to Tier 2 Classification and Presentation

The AASB has issued AASB 2026-6 to align the classification and presentation requirements in AASB 1060 for Tier 2 entities with those in AASB 18 for Tier 1 entities.

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AASB Forums

Click here for further information about the AASB Forums to be held 26-27 October 2026.

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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