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Australian Accounting Standards Board

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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 Illustrative Examples of Disclosures about Uncertainties in Financial Statements

The AASB has issued AASB 2026-1 adding new illustrative examples of disclosures about uncertainties in estimating the recoverable amount of assets and decommissioning and restoration liabilities.

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AASB February Board Meeting Public Agenda and Public Papers out now

The  public agenda  and  public papers for AASB Board Meeting 218, to be held on 5 February 2026, are now available.

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Virtual roundtables: ED 338 – Application of AASB 18 by NFP entities and universities

Join us for a collaborative roundtable exploring the suitability of  AASB 18 Presentation and Disclosure in Financial Statements  for NFP private sector entities and universities preparing Tier 1 GPFS. We will also discuss the proposals in  ED 338 Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit...

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Work Program

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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

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