Australian Accounting Standards Board

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AASB Pronouncements Web Portal

The portal contains AASB Standards and other pronouncements issued by the AASB that for reporting periods beginning on or after 1 July 2021.  It is best viewed using Google Chrome.

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Use this search to browse past pronouncements Standards, Interpretations and Framework documents.

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Use this search to locate Standards, Interpretations and Framework documents by your reporting period. For current year please visit the AASB Portal.

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

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Latest News

Sustainability reporting opportunities with the AASB

Our work on supporting entities to implement climate related disclosures is a key priority and we are currently recruiting for two roles in our Sustainability Team to help deliver this important work.

Further information on both roles can be found here .

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Reimagine reporting and inform the future of standard setting - Call for Research Proposals

The Australian Accounting Standards Board (AASB) is inviting researchers to submit proposals for innovative and thought-provoking studies that will challenge the status quo and meet the demands of a rapidly evolving reporting landscape.

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Outreach: Developing a Simpler Reporting Framework for NFP Entities in Australia

AASB Staff are holding outreach sessions to obtain feedback from not-for-profit stakeholders on:

  • Exposure Draft ED 334 Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements ; and
  • Exposure Draft ED 335 General Purpose Financial Statements – Not-for-Profit Private Sector Tier 3 Entitie

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AASB again defers 2014 amendments to AASB 10 and AASB 128

The AASB has issued AASB 2024-4 to amend AASB 10 Consolidated Financial Statements and AASB 128 Investments in Associates and Joint Ventures to defer the mandatory effective date of amendments relating to the sale or contribution of assets between an...

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New version of AASB 1048 Interpretation of Standards issued

AASB 1048 gives legal effect to amended versions of Interpretations and also updates references in other Standards to amended Interpretations and conceptual framework pronouncements.

AASB 1048 (November 2024) supersedes and repeals the previous version of AASB 1048, issued in...

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AASB Dialogue Series: The Changing Landscape of Carbon Offset Disclosures in Annual Reports

The AASB, in collaboration with CPA Australia and CA ANZ, is hosting a Dialogue Series session titled The Changing Landscape of Carbon Offset Disclosures in the Annual Reports on Tuesday, 3 December 2024, from 4:00 pm to 5:15 pm AEDT.

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Resources

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

Access support materials provided by the International Accounting Standards Board.

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AASB Research Forum

Click here for further information about the AASB Research Forum.

Careers

Click here to view what career opportunities are currently available.

OAIC Access to Information

Access further information on the Freedom of Information (FOI) Requests and Information Publications Scheme (IPS)

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