Australian Accounting Standards Board

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Registrations Open: 2025 AASB Research Forum

Registrations are now open for the 2025 AASB Research Forum: Accounting and Reporting in the Digital Era.

Proportionality Mechanisms in AASB S2

AASB S2 includes proportionality mechanisms to assist entities to comply with the Standard. These mechanisms support disclosures involving significant judgement or uncertainties and enable a tailored, proportionate application of specific requirements based on an entity’s unique circumstances.

Statement of Cash Flows and Related Matters – Australian Listed Entities

The AASB has released a research report investigating the statement of cash flows and related matters, drawing on evidence from the ASX 50. Read the report here .

Careers

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Work Program

Here you will find the latest updates pertaining to the AASB's Work Program.

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IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

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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.

OAIC Access to Information

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

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