Search for a Specific Document

This search provides a list of the documents of the type selected. The documents are ordered by or in relation to pronouncement number and then by issue date. Related documents and archived documents are not included in the search results. Archived pronouncements did not apply mandatorily to any period, having been superseded by new compiled or principal versions for all of the periods to which they related. To conduct a search of the archived documents, please open the Search for a Specific Archived Document.

Pronouncements

This pronouncements document search is no longer updated, from the start of 2025.  The versions of pronouncements 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 – and are not included in the search results on this page.  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 pages on the Pronouncements Web Portal for Standards, Interpretations, Concepts Documents, Board Agenda Decisions and Practice Statements provide 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:

Work in Progress and Supporting Information Documents

New WIP and supporting information documents continue to be published on this website. The search for these documents via this page therefore will address all available versions of the documents.

Pronouncements – Pre-2025 only
Work In Progress
Supporting Information
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