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Australian Accounting Standards Board

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Accounting and Sustainability Standards

The latest AASB Accounting Standards and Sustainability Standards > 

AASB Pronouncements

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

Pre-2025 Pronouncements

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

Latest News

Proposed relief for specific GHG emissions disclosures

The AASB is currently consulting on proposed amendments to AASB S2.

AASB ED SR2 Amendments to Greenhouse Gas Emissions Disclosures proposes additional relief for specific greenhouse gas emissions disclosure requirements.  This includes GHG associated with derivatives, investment banking and insurance...

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Reporting Roundup – April Edition

In this edition of the Reporting Roundup :

  • New climate-related financial disclosures implementation support materials now available
  • Report: Risks flagged within financial statements increases globally
  • Updates on international and domestic engagements

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AASB S2 Knowledge Hub launched

The AASB has now published the first set of materials to assist entities with sustainability-related and climate-related financial disclosures.

Visit the AASB Knowledge Hub  here .

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Resources

Work Program

Here you will find the latest updates pertaining to the AASB's Work Program.

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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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IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

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AASB Research Forum

Click here for further information about the AASB Research Forum.

Careers

Click here to view what career opportunities are currently available.

OAIC Access to Information

Access further information on the Freedom of Information (FOI) Requests and Information Publications Scheme (IPS)

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