Australian Accounting Standards Board

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Latest News

AASB issues amendments for Power Purchase Agreements

The AASB has issued AASB 2025-1 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity to amend AASB 7 and AASB 9. The Standard is available on the Pronouncements Web Portal.

The amendments clarify the application of the ‘own-use’ criteria, permit hedge accounting (if appropriate) and add new disclosure requirements.

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Understanding the impact of accounting standards on the Cost of Capital

One of the primary functions of the AASB is to deliver accounting standards that reduce the cost of capital for Australian entities.  We have now published a research report which explores potential models for determining the cost of capital and...

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Influence the IASB's Future Priorities

The Australian Accounting Standards Board (AASB), Malaysian Accounting Standards Board (MASB), and CPA Australia have teamed up to conduct a joint research project to influence the International Accounting Standards Board's (IASB) upcoming agenda consultation.

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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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