Australian Government
Australian Accounting Standards Board
This search provides a list of the principal or compiled versions of Standards, Interpretations and/or Framework documents that match the reporting period and any optional search text entered. Reporting periods must begin on or after 1 January 2005 but before 1 January 2025 and be no longer than 13 months. Archived pronouncements, which were not mandatory for any reporting periods, are not included in the search results.
For each pronouncement listed, the search will provide links to any subsequent Amending Standards and supporting information, such as Explanatory Statements and IASB Bases for Conclusions.
This search is no longer updated, from the start of 2025. The versions of Standards, Interpretations and Framework documents that apply to periods beginning on or after 1 January 2025 are published only on the AASB’s Pronouncements Web Portal (standards.aasb.gov.au) – a.k.a. the Digital Standards Portal. The portal provides all the versions that apply to periods beginning on or after 1 July 2021, not just the versions applying from 1 January 2025.
The period landing page for each type of pronouncement (Standards, Interpretations, etc.) on the Pronouncements Web Portal provides a listing of the versions that apply to the presently specified “current reporting period”. The current reporting period is either a calendar year or a regular financial year, and is reset on the portal twice a year to support general usage of the portal.
The 2024/25 financial year is the presently specified current reporting period on the portal.
The period landing page for each type of pronouncement also has the following additional tabs: