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Australian Accounting Standards Board

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AASB Pronouncements

The portal presents AASB Standards and other AASB pronouncements that apply to reporting periods beginning on or after 1 July 2021 >

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All AASB pronouncements issued from 2004 to 2024 are archived.  Use these versions only for reporting periods beginning before 1 January 2025 >

Latest News

Action Alert No. 244

The Action Alert for the 217 th AASB Board meeting is now available.

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AASB issues amendments for entities with a hyperinflationary presentation currency

AASB 2025-4   amends AASB 121 to clarify the translation procedures for an entity whose presentation currency is that of a hyperinflationary economy.

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ED 339 Risk Mitigation Accounting issued for comment

The IASB has proposed amendments to the accounting for interest rate risk management activities in financial statements. To support IFRS compliance, the AASB proposes the same amendments through ED 339 Risk Mitigation Accounting

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COVID-19 Guidance

We have compiled a list of AASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.

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OAIC Access to Information

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