1 | First-time Adoption of Australian Accounting Standards | Compiled Extra | Dec 2018 | 1 Jan 2019 |
2 | Share-based Payment | Compiled Extra | Dec 2017 | 1 Jan 2018 |
3 | Business Combinations | Compiled Extra | Feb 2018 | 1 Jan 2019 |
4 | Insurance Contracts | Compiled Extra | Jul 2017 | 1 Jan 2019 |
5 | Non-current Assets Held for Sale and Discontinued Operations | Extra | Aug 2015 | 1 Jan 2018 |
6 | Exploration for and Evaluation of Mineral Resources | Extra | Aug 2015 | 1 Jan 2016 |
7 | Financial Instruments: Disclosures | Compiled Extra | Dec 2017 | 1 Jan 2019 |
8 | Operating Segments | Compiled Extra | Nov 2015 | 1 Jan 2016 |
9 | Financial Instruments | Compiled Extra | Dec 2017 | 1 Jan 2019 |
10 | Consolidated Financial Statements | Compiled Extra | Dec 2017 | 1 Jan 2018 |
11 | Joint Arrangements | Compiled Extra | Feb 2018 | 1 Jan 2019 |
12 | Disclosure of Interests in Other Entities | Compiled Extra | Feb 2017 | 1 Jan 2017 |
13 | Fair Value Measurement | Compiled Extra | Feb 2016 | 1 Jan 2019 |
14 | Regulatory Deferral Accounts | Extra | Jun 2014 | 1 Jan 2016 |
15 | Revenue from Contracts with Customers | Compiled Extra | Sep 2018 | 1 Jan 2019 |
16 | Leases | Compiled Extra | Dec 2018 | 1 Jan 2020 |
17 | Insurance Contracts | Extra | Jul 2017 | 1 Jan 2021 |
101 | Presentation of Financial Statements | Compiled Extra | Dec 2017 | 1 Jan 2019 |
102 | Inventories | Compiled Extra | Dec 2016 | 1 Jan 2019 |
107 | Statement of Cash Flows | Compiled Extra
| Mar 2016 | 1 Jan 2019 |
108 | Accounting Policies, Changes in Accounting Estimates and Errors | Extra | Aug 2015 | 1 Jan 2018 |
110 | Events after the Reporting Period | Compiled Extra | Dec 2017 | 1 Jan 2018 |
111 | Construction Contracts [superseded by AASB 15 for for-profit entities for periods beginning on or after 1 January 2018 and for NFP entities for periods beginning on or after 1 January 2019] | Compiled Extra | Dec 2016 | 1 Jul 2015 |
112 | Income Taxes | Compiled Extra | Feb 2018 | 1 Jan 2019 |
116 | Property, Plant and Equipment | Compiled Extra | Dec 2016 | 1 Jan 2019 |
117 | Leases [superseded by AASB 16 Leases for periods beginning on or after 1 January 2019] | Extra | Aug 2015 | 1 Jan 2016 |
118 | Revenue [superseded by AASB 15 for for-profit entities for periods beginning on or after 1 January 2018 and for NFP entities for periods beginning on or after 1 January 2019] | Compiled | Dec 2016 | 1 Jan 2018 |
119 | Employee Benefits | Compiled Extra | Mar 2018 | 1 Jan 2019 |
120
| Accounting for Government Grants and Disclosure of Government Assistance | Extra
| Aug 2015 | 1 Jan 2018 |
121 | The Effects of Changes in Foreign Exchange Rates
| Compiled Extra | Feb 2016 | 1 Jan 2019 |
123 | Borrowing Costs | Compiled Extra | Feb 2018 | 1 Jan 2019 |
124 | Related Party Disclosures | Extra | Jul 2015 | 1 Jul 2016 |
127 | Separate Financial Statements | Extra | Aug 2015 | 1 Jan 2016 |
128 | Investments in Associates and Joint Ventures | Compiled Extra | Dec 2017 | 1 Jan 2019 |
129 | Financial Reporting in Hyperinflationary Economies | Extra
| Aug 2015 | 1 Jan 2016 |
132 | Financial Instruments: Presentation
| Compiled Extra | Dec 2016 | 1 Jan 2019 |
133 | Earnings per Share
| Compiled Extra | Nov 2015 | 1 Jan 2018 |
134 | Interim Financial Reporting | Compiled Extra | Dec 2017 | 1 Jan 2019 |
136 | Impairment of Assets
| Compiled Extra | Dec 2016 | 1 Jan 2019 |
137 | Provisions, Contingent Liabilities and Contingent Assets | Compiled
| Dec 2016 | 1 Jan 2019 |
138 | Intangible Assets | Compiled Extra | Jul 2017 | 1 Jan 2020 |
139
| Financial Instruments: Recognition and Measurement | Extra | Aug 2015 | 1 Jan 2018 |
140
| Investment Property
| Compiled Extra | Feb 2017 | 1 Jan 2019 |
141
| Agriculture
| Compiled Extra | Dec 2016 | 1 Jan 2019 |
1004
| Contributions
| Compiled | Dec 2016 | 1 Jan 2019 |
1023
| General Insurance Contracts
| Compiled | Dec 2017 | 1 Jan 2019 |
1038 | Life Insurance Contracts | Compiled | Dec 2013
| 1 Jan 2014 |
1039
| Concise Financial Reports
| Compiled | Jan 2015 | 1 Jul 2015 |
1048 | Interpretation of Standards | | Dec 2017 | Ending 31 Dec 2017 |
1049
| Whole of Government and General Government Sector Financial Reporting | Compiled | Mar 2015 | 1 Jul 2016 |
1050
| Administered Items
| Compiled | Dec 2013 | 1 Jan 2014 |
1051
| Land Under Roads
| Compiled | Dec 2013 | 1 Jan 2014 |
1052
| Disaggregated Disclosures
| Compiled | Jun 2014 | 1 Jul 2014 |
1053 | Application of Tiers of Australian Accounting Standards | Compiled | Jan 2015 | 1 Jul 2015
|
1054 | Australian Additional Disclosures | Compiled | Jan 2015 | 1 Jul 2015 |
1055 | Budgetary Reporting | Compiled | Dec 2013 | 1 Jul 2014 |
1056 | Superannuation Entities | | Jun 2014 | 1 Jul 2016
|
1057 | Application of Australian Accounting Standards | Compiled | Dec 2016 | 1 Jan 2019 |
1058 | Income of Not-for-Profit Entities | Compiled | Dec 2018 | 1 Jan 2019 |
1059 | Service Concession Arrangements: Grantors | | Oct 2018 | 1 Jan 2020 |
Amending Pronouncements (not yet fully compiled) |
2014-5 | Amendments to Australian Accounting Standards arising from AASB 15 | Extra | Dec 2014 | 1 Jan 2018 |
2015-8 | Amendments to Australian Accounting Standards – Effective Date of AASB 15 | | Oct 2015 | 1 Jan 2018 |
AASB 16 | Leases (Appendix D) | Extra | Feb 2016 | 1 Jan 2019 |
2016-1 NFP | Amendments to Australian Accounting Standards – Recognition of Deferred Tax Assets for Unrealised Losses [AASB 112] | Extra | Feb 2016 | 1 Jan 2017 |
2016-4 NFP | Amendments to Australian Accounting Standards – Recoverable Amount of Non-Cash-Generating Specialised Assets of Not-for-Profit Entities | | Jun 2016 | 1 Jan 2017 |
2016-6 NFP | Amendments to Australian Accounting Standards – Applying AASB 9 Financial Instruments with AASB 4 Insurance Contracts | Extra | Oct 2016 | 1 Jan 2018 |
AASB 1058 | Income of Not-for-Profit Entities (Appendix D) | | Dec 2016 | 1 Jan 2019 |
2016-7 | Amendments to Australian Accounting Standards – Deferral of AASB 15 for Not-for-Profit Entities | | Dec 2016 | 1 Jan 2018 |
2017-1 NFP | Amendments to Australian Accounting Standards – Transfers of Investment Property, Annual Improvements 2014-2016 Cycle and Other Amendments | Extra | Feb 2017 | 1 Jan 2019 |
2017-3 NFP | Amendments to Australian Accounting Standards – Clarifications to AASB 4 | | Jul 2017 | 1 Jan 2018 |
AASB 17 | Insurance Contracts (Appendix D) | Extra | Jul 2017 | 1 Jan 2021 |
AASB 1059 | Service Concession Arrangements: Grantors (Appendix D) | | Jul 2017 | 1 Jan 2020 |
2017-5 | Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections | | Dec 2017 | 1 Jan 2018 |
2018-6 | Amendments to Australian Accounting Standards – Definition of a Business | Extra | Dec 2018 | 1 Jan 2020 |
2018-7 | Amendments to Australian Accounting Standards – Definition of Material | Extra | Dec 2018 | 1 Jan 2020 |
2018-8 | Amendments to Australian Accounting Standards – Right-of-Use Assets of Not-for-Profit Entities | | Dec 2018 | 1 Jan 2019 |
2019-1 | Amendments to Australian Accounting Standards – References to the Conceptual Framework | | May 2019 | 1 Jan 2020 |
2019-2 | Amendments to Australian Accounting Standards – Implementation of AASB 1059 | | Sep 2019 | 1 Jan 2020 |
2019-3 | Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform | Extra | Oct 2019 | 1 Jan 2020 |
2019-4 | Amendments to Australian Accounting Standards – Disclosure in Special Purpose Financial Statements of Not-for-Profit Private Sector Entities on Compliance with Recognition and Measurement Requirements | | Nov 2019 | 30 Jun 2020 |
2019-5 | Amendments to Australian Accounting Standards - Disclosure of the Effect of New IFRS Standards Not Yet Issued in Australia | | Nov 2019 | 1 Jan 2020 |
Recent Amending Pronouncements (fully compiled) |
2014-1 | Amendments to Australian Accounting Standards [Operative dates: Parts A-C – 1 Jul 2014; Part D – 1 Jan 2016; Part E – 1 Jan 2018] [Part E amendments superseded by AASB 9 (2014) or new principal versions of Standards issued in July and August 2015] | Extra | Jun 2014 | Refer Title column |
2014-7 | Amendments to Australian Accounting Standards arising from AASB 9 (December 2014) [Superseded by new principal versions of Standards issued in July and August 2015] | Extra | Dec 2014 | 1 Jan 2018 |
2016-1 FP | Amendments to Australian Accounting Standards – Recognition of Deferred Tax Assets for Unrealised Losses [AASB 112] | Extra | Feb 2016 | 1 Jan 2017 |
2016-3 | Amendments to Australian Accounting Standards – Clarifications to AASB 15 | Extra | May 2016 | 1 Jan 2018
|
2016-4 FP | Amendments to Australian Accounting Standards – Recoverable Amount of Non-Cash-Generating Specialised Assets of Not-for-Profit Entities | | Jun 2016 | 1 Jan 2017 |
2016-5 | Amendments to Australian Accounting Standards – Classification and Measurement of Share-based Payment Transactions | Extra | Jul 2016 | 1 Jan 2018 |
2016-6 FP | Amendments to Australian Accounting Standards – Applying AASB 9 Financial Instruments with AASB 4 Insurance Contracts | Extra | Oct 2016 | 1 Jan 2018 |
2016-8 | Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Entities | | Dec 2016 | 1 Jan 2019 |
2017-1 FP | Amendments to Australian Accounting Standards – Transfers of Investment Property, Annual Improvements 2014-2016 Cycle and Other Amendments | Extra | Feb 2017 | 1 Jan 2018 |
2017-3 FP | Amendments to Australian Accounting Standards – Clarifications to AASB 4 | | Jul 2017 | 1 Jan 2018 |
2017-4 | Amendments to Australian Accounting Standards – Uncertainty over Income Tax Treatments | | Jul 2017 | 1 Jan 2019 |
2017-6 | Amendments to Australian Accounting Standards – Prepayment Features with Negative Compensation | Extra | Dec 2017 | 1 Jan 2019 |
2017-7 | Amendments to Australian Accounting Standards – Long-term Interests in Associates and Joint Ventures | Extra | Dec 2017 | 1 Jan 2019 |
2018-1 | Amendments to Australian Accounting Standards – Annual Improvements 2015–2017 Cycle | Extra | Feb 2018 | 1 Jan 2019 |
2018-2 | Amendments to Australian Accounting Standards – Plan Amendment, Curtailment or Settlement | Extra | Mar 2018 | 1 Jan 2019 |
2018-3 | Amendments to Australian Accounting Standards – Reduced Disclosure Requirements | | Aug 2018 | 1 Jan 2019 |
2018-4 | Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Public Sector Licensors | | Sep 2018 | 1 Jan 2019 |
2018-5 | Amendments to Australian Accounting Standards - Deferral of AASB 1059 | | Oct 2018 | 1 Jan 2019 |