Contact Subscribe Linked In YouTube
Australian Accounting Standards Board

Consistency. Comparability. Transparency.

Looking for an Accounting or Sustainability Standard?

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

Proposed Changes to application of AASB 18 Presentation and Disclosure in Financial Statements

In respect to Tier 1 General Purpose Financial Statements (GPFS), the AASB is proposing changes to:

  • amend AASB 18 and AASB 107 Statement of Cash Flows  for application by superannuation and not-for-profit entities; and
  • clarify how entities prepare the operating cash flow reconciliation.

More

AASB concludes Post-implementation Review of certain Not-for-Profit topics

The AASB has concluded its Post-Implementation Review (PIR) of certain Not-for-Profit (NFP) topics, finding that the requirements are generally working as intended.

More

October edition of Reporting Roundup

The October edition of  Reporting Roundup  is out now!

More

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.

View here

IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

Access Now

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.

View more

OAIC Access to Information

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

Click here
Subscribe for updates Subscribe