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 Industry-based virtual roundtable on ED 321 Request for Comment on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures

The AASB will host a virtual roundtable focussed on the financials, banking, insurance and superannuation industries on 8 June 2022 to receive stakeholder feedback on the International Sustainability Standards Board (ISSB)’s Exposure Drafts on [Draft] IFRS S1 and [Draft] IFRS...

More

AASB Sydney Roundtables on ED 321 Request for Comment on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures

The AASB will host in-person roundtables in Sydney on 6 and 7 June 2022 to receive stakeholder feedback on the International Sustainability Standards Board (ISSB)’s Exposure Drafts on [Draft] IFRS S1 and [Draft] IFRS S2 ( ED 321 ).

More

AASB Melbourne Roundtables on ED 321 Request for Comment on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures

The AASB will host in-person roundtables in Melbourne on 30 and 31 May 2022 to receive stakeholder feedback on the International Sustainability Standards Board (ISSB)’s Exposure Drafts on [Draft] IFRS S1 and [Draft] IFRS S2 ( ED 321 ).

More

AASB Industry-based virtual roundtables on ED 321 Request for Comment on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures

The AASB will host virtual industry-focussed roundtables on 1 and 2 June 2022 to receive stakeholder feedback on the International Sustainability Standards Board (ISSB)’s Exposure Drafts on [Draft] IFRS S1 and [Draft] IFRS S2 ( ED 321 ).

More

Agenda for roundtable discussions: ED 320 Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities

The agenda for the three virtual roundtable events to discuss the proposals in ED 320 Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities is now available.

 

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 to be held on 5 December 2022.

Subscribe for updates Subscribe