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Australian Accounting Standards Board
Please note that this search provides the principal and compiled versions of Standards, Interpretations and Framework Documents that apply to any reporting period beginning on or after 1 January 2005 but before 1 January 2025. This search is no longer updated and maintained.
For the versions of Standards, Interpretations and Framework Documents that apply to periods beginning on or after 1 January 2025, please go to the Pronouncements Web Portal at standards.aasb.gov.au, which can be opened via this link. The portal provides all the versions that apply to any period beginning on or after 1 July 2021 and any supporting information, such as Explanatory Statements and IASB Bases for Conclusions.
The Browse Search option to see only the most recent of each pronouncement will give the latest version of each pronouncement as at December 2024, based on the issue date.
For each pronouncement listed in the Browse Search results, the search provides links to any subsequent Amending Standards (up to AASB 2024-3) and any supporting information, such as Explanatory Statements and IASB Bases for Conclusions.
The Browse Search results below do not include “archived” pronouncements, which are pronouncement versions that were superseded for all of the periods to which they related. Archived versions can be found using the website link Research & Resources\Archived Documents.