Australian Accounting Standards Board

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Use this search to browse all pronouncements, including past, present, and future Standards, Interpretations and Framework documents.

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View the latest Accounting Standards by operative date and recent compiled and uncompiled amending pronouncements.

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AASB Pronouncements Web Portal

The portal is an initiative of the AASB to improve the accessibility, functionality and usability of the Standards and other pronouncements issued by the AASB that apply to reporting periods beginning on or after 1 July 2021.  It is best viewed using Google Chrome.

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Sustainability Exposure Draft Outreach

Follow the link below to register to attend a Climate Outreach Event focused on our recently published Exposure Draft ED SR1.  There will be a mix of in person and virtual events planned.  

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Latest News

Agenda and Papers for AASB Meeting 201

The Agenda for AASB Meeting 201 to be held on 7-8 March 2024, is now available. The Public Papers will be available on Friday 23 February 2024.

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Learn more about the AASB’s proposed Climate-related Financial Disclosures

This educational webcast provides an overview of the key proposals in the Exposure Draft ED SR1 Australian Sustainability Reporting Standards - Disclosure of Climate-related Financial Information released in October 2023.

 

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FRC Appoints Board Member to the AASB

AASB Chair, Dr Keith Kendall, welcomed the appointment of a new member and reappointment of three members of the Australian Accounting Standards Board,  as announced by the Financial Reporting Council (FRC).

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Replacement Standard AASB 1056 Superannuation Entities

The AASB has reissued AASB 1056 to support compliance with the Standard by superannuation entities when they prepare financial reports under their new Corporations Act 2001 reporting requirements.

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ED 328 Supplier Finance Arrangements: Tier 2 Disclosures

ED 328 proposes amendments to AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities to require a Tier 2 entity to provide additional disclosures about its supplier finance arrangements to enable users to...

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Action Alert No. 227

The Action Alert for the 200 th  AASB Board meeting is now available.

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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

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Careers

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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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