Australian Accounting Standards Board

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AASB Pronouncements Web Portal

The portal contains AASB Standards and other pronouncements issued by the AASB that for reporting periods beginning on or after 1 July 2021.  It is best viewed using Google Chrome.

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Search Pronouncements by prior Reporting Periods

Use this search to browse past pronouncements Standards, Interpretations and Framework documents.

View pre 2022 Pronouncements

Search by prior Reporting Periods

Use this search to locate Standards, Interpretations and Framework documents by your reporting period. For current year please visit the AASB Portal.

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Use this search to find specific documents, including pronouncements, work in progress documents, and supporting information.

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Latest News

AASB Office Closure

Our offices will be closed for the holiday period from cob Friday, 20 December 2024, and will re-open on Monday, 6 January 2025.

We wish you a happy and safe holiday period.

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Australia and Canada to Co-Chair IFASS

We are delighted to announce that Dr Keith Kendall, the Chair of the Australian Accounting Standards Board (AASB), and Armand Capisciolto, the Chair of Canada’s Accounting Standards Board (AcSB), will take on the mantle of co-Chairs of the International

...

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Sustainability reporting opportunities with the AASB

Our work on supporting entities to implement climate related disclosures is a key priority and we are currently recruiting for three roles in our Sustainability Team to help deliver this important work.

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Reimagine reporting and inform the future of standard setting - Call for Research Proposals

The Australian Accounting Standards Board (AASB) is inviting researchers to submit proposals for innovative and thought-provoking studies that will challenge the status quo and meet the demands of a rapidly evolving reporting landscape.

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Outreach: Developing a Simpler Reporting Framework for NFP Entities in Australia

AASB Staff are holding outreach sessions to obtain feedback from not-for-profit stakeholders on:

  • Exposure Draft ED 334 Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements ; and
  • Exposure Draft ED 335 General Purpose Financial Statements – Not-for-Profit Private Sector Tier 3 Entitie

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AASB again defers 2014 amendments to AASB 10 and AASB 128

The AASB has issued AASB 2024-4 to amend AASB 10 Consolidated Financial Statements and AASB 128 Investments in Associates and Joint Ventures to defer the mandatory effective date of amendments relating to the sale or contribution of assets between an...

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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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