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Australian Accounting Standards Board

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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

Joint Research Report: Preparedness of ASX-listed entities for climate-related reporting and assurance requirements: Trends in Annual Report Disclosures in 2023 and 2024.

The AASB, AUASB and CA ANZ have published an independent research report on climate-related disclosures and assurance in the 2023 and 2024 annual reports of ASX-listed entities.

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Have Your Say: AASB 16 Leases Post-Implementation Review Roundtables

The AASB, in collaboration with CPA Australia, CA ANZ and the NZ External Reporting Board, is hosting a series of virtual roundtables to gather feedback on the application of AASB 16 Leases in Australia.

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July Reporting Roundup

Our latest edition of  Reporting Roundup  highlights the following focus areas:

  • AASB’s presence at the AFAANZ Conference
  • Ongoing support for IFRS adoption in Vietnam
  • Keynote speaker announced for the 2025 Research Forum
  • Technical training on AASB S2 with Sue Lloyd

Read the full update  here .

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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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