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Australian Accounting Standards Board

Consistency. Comparability. Transparency.

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Accounting and Sustainability Standards

The latest AASB Accounting Standards and Sustainability Standards > 

AASB Pronouncements

The portal presents AASB Standards and other AASB pronouncements that apply to reporting periods beginning on or after 1 July 2021 >

Pre-2025 Pronouncements

All AASB pronouncements issued from 2004 to 2024 are archived.  Use these versions only for reporting periods beginning before 1 January 2025 >

Latest News

New Tier 3 Standard

In welcome news for smaller not-for-profit (NFP) entities, the AASB has issued a new Tier 3 Standard, developed in close collaboration with the NFP sector, to deliver simpler requirements and ease the financial reporting burden for eligible organisations.

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AASB Dialogue Series — Accounting for grants: What might be missing?

Join our  webinar

24 June 2026 04:00 PM 

Grants received can shape reported performance — but are stakeholders seeing the full picture?   

Following a research presentation on grant accounting, the panel will unpack how information about grants received...

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AASB June 2026 Board Meeting Public Agenda and Papers out now

The  public agenda  and  public papers  for AASB Board Meeting 221, to be held on 19 June 2026, are now available.

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Resources

Careers

Click here to view what career opportunities are currently available.

Work Program

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

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IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

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AASB Forums

Click here for further information about the AASB Forums to be held 17 - 19 November 2025.

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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OAIC Access to Information

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

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