Australian Government
Australian Accounting Standards Board
Wednesday, November 11, 2026
AASB 2026-5 Editorial Corrections to Australian Accounting Standards and Australian Sustainability Reporting Standards and Repeal of Redundant Standards makes minor editorial corrections to 12 Australian Accounting Standards and two Australian Sustainability Reporting Standards and repeals 27 redundant amending Standards. It applies to annual periods beginning on or after 1 January 2027.
The repeal of redundant amending Standards does not change the application of any Standards or requirements. The repealed Standards cease to be classified as in-force legislative instruments on the Federal Register of Legislation. There is no change to the availability of the repealed Standards on the AASB Digital Standards Portal.