This part of the website provides access to a range of superseded documents and information:
Post-2005 documents
- Work in progress – lists the post-2005 proposal documents that have been superseded by later proposal documents or pronouncements or that have been withdrawn. Includes links to comment letters and AASB submissions
- Search for a specific document – locate and display any archived post-2005 pronouncement, proposal document or supporting document. You can refine your search by document number and/or title. A post-2005 pronouncement is archived only when it has been superseded for all of the reporting periods to which it relates.
Pre-2005 standards
- AASB standards – the AASB standards that were superseded for annual reporting periods beginning on or after 1 January 2005
- AAS standards – the superseded AAS standards
General documents
- Policy statements – these described various operating policies of the AASB
- Statements of accounting concepts – archived conceptual framework documents
- Publications – archived technical articles and other publications