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Accounting standards

Introduction

This table lists in numeric order only the most recent version of each Accounting Standard. Some of these versions will apply mandatorily only to future reporting periods, but may be applied early. Use the Search pronouncements by reporting period page to find the version of each Standard that applies to any particular reporting period. Use the RDR early application versions page to find the non-mandatory RDR versions of Standards.

Where a Standard has been amended and a compiled version has been prepared, the compiled version is listed below. The original Standard (including the Preface) and any previous compiled version can be found using the Browse for pronouncements page (select "no" for "Show only most recent"). Amending Pronouncements and Errata not yet fully compiled are listed below, as well as those that have been compiled for recent periods. Use the Search for a specific document page to find individual, or lists of, Amending Pronouncements and Errata.

The Notes column below identifies when the Standard listed is a compiled version. "Extra" identifies when additional IASB supporting material (e.g. Basis for Conclusions) is available. The date shown in the Issue Date column is either the date the Standard was made by the AASB or the date of the most recent amendment by the AASB included in the compiled version. The Operative Date indicates the beginning (or end) of the first annual reporting period to which the version of the Standard applies.

AASB Standards

AASB No.	Title	Notes	Issue Date	Operative Date
1	First-time Adoption of Australian Accounting Standards	Compiled Extra	Sep 2011	1 Jul 2012
2	Share-based Payment	Compiled Extra	Jul 2009	1 Jan 2010
3	Business Combinations	Compiled Extra	Oct 2010	1 Jan 2011
4	Insurance Contracts	Compiled Extra	Oct 2010	1 Jan 2011
5	Non-current Assets Held for Sale and Discontinued Operations	Compiled Extra	Sep 2011	1 Jul 2012
6	Exploration for and Evaluation of Mineral Resources	Compiled Extra	Dec 2007	1 Jan 2009
7	Financial Instruments: Disclosures	Compiled Extra	Sep 2011	1 Jul 2012
8	Operating Segments	Compiled Extra	Dec 2009	1 Jan 2011
9	Financial Instruments	Compiled Extra	Sep 2012	1 Jan 2015
10	Consolidated Financial Statements	Extra	Aug 2011	1 Jan 2013
11	Joint Arrangements	Extra	Aug 2011	1 Jan 2013
12	Disclosure of Interests in Other Entities	Extra	Aug 2011	1 Jan 2013
13	Fair Value Measurement	Extra	Sep 2011	1 Jan 2013
101	Presentation of Financial Statements	Compiled Extra	Sep 2011	1 Jul 2012
102	Inventories	Compiled Extra	Jun 2009	1 Jan 2009
107	Statement of Cash Flows	Compiled Extra	May 2011	1 Jul 2011
108	Accounting Policies, Changes in Accounting Estimates and Errors	Compiled Extra	May 2011	1 Jul 2011
110	Events after the Reporting Period	Compiled Extra	Dec 2009	1 Jan 2011
111	Construction Contracts	Compiled Extra	Jun 2009	1 Jan 2009
112	Income Taxes	Compiled	Sep 2011	1 Jul 2012
116	Property, Plant and Equipment	Compiled Extra	Jun 2009	1 Jul 2009
117	Leases	Compiled Extra	Jun 2009	1 Jan 2010
118	Revenue	Compiled	Oct 2010	1 Jan 2011
119	Employee Benefits	Extra	Sep 2011	1 Jan 2013
119	Employee Benefits	Compiled Extra	Oct 2010	1 Jan 2011
120	Accounting for Government Grants and Disclosure of Government Assistance	Compiled Extra	Sep 2011	1 Jul 2012
121	The Effects of Changes in Foreign Exchange Rates	Compiled Extra	Sep 2011	1 Jul 2012
123	Borrowing Costs	Compiled Extra	Jun 2009	1 Jan 2009
124	Related Party Disclosures	Extra	Dec 2009	1 Jan 2011
127	Separate Financial Statements	Extra	Aug 2011	1 Jan 2013
127	Consolidated and Separate Financial Statements [superseded by AASB 10 & 127, as issued in August 2011]	Compiled Extra	Jul 2011	1 Jul 2011
128	Investments in Associates and Joint Ventures	Extra	Aug 2011	1 Jan 2013
128	Investments in Associates [superseded by AASB 128, as issued in August 2011]	Compiled Extra	Jul 2011	1 Jul 2011
129	Financial Reporting in Hyperinflationary Economies	Compiled Extra	Jun 2009	1 Jan 2009
131	Interests in Joint Ventures [superseded by AASB 11, as issued in August 2011]	Compiled Extra	Jul 2011	1 Jul 2011
132	Financial Instruments: Presentation	Compiled Extra	Sep 2011	1 Jul 2012
133	Earnings per Share	Compiled Extra	Sep 2011	1 Jul 2012
134	Interim Financial Reporting	Compiled	Sep 2011	1 Jul 2012
136	Impairment of Assets	Compiled Extra	Jun 2009	1 Jan 2010
137	Provisions, Contingent Liabilities and Contingent Assets	Compiled	Oct 2010	1 Jan 2011
138	Intangible Assets	Compiled Extra	Jun 2009	1 Jul 2009
139	Financial Instruments: Recognition and Measurement	Compiled Extra	Oct 2010	1 Jan 2011
140	Investment Property	Compiled Extra	Oct 2010	1 Jan 2011
141	Agriculture	Compiled Extra	Oct 2009	1 Jan 2009
1004	Contributions		Dec 2007	1 Jul 2008
1023	General Insurance Contracts	Compiled	Oct 2010	1 Jan 2011
1031	Materiality	Compiled	Dec 2009	1 Jan 2011
1038	Life Insurance Contracts	Compiled	Oct 2010	1 Jan 2011
1039	Concise Financial Reports	Compiled	Sep 2011	1 Jul 2012
1048	Interpretation of Standards		Jun 2012	Ending 30 Jun 2012
1049	Whole of Government and General Government Sector Financial Reporting	Compiled	Dec 2012	1 Jul 2012
1050	Administered Items		Dec 2007	1 Jul 2008
1051	Land Under Roads		Dec 2007	1 Jul 2008
1052	Disaggregated Disclosures		Dec 2007	1 Jul 2008
1053	Application of Tiers of Australian Accounting Standards		Jun 2010	1 Jul 2013
1054	Australian Additional Disclosures		May 2011	1 Jul 2011
1055	Budgetary Reporting		Mar 2013	1 Jul 2014
Amending Pronouncements and Errata (not yet fully compiled)
2010-2	Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements [AASB 1, 2, 3, 5, 7, 8, 101, 102, 107, 108, 110, 111, 112, 116, 117, 119, 121, 123, 124, 127, 128, 131, 133, 134, 136, 137, 138, 140, 141, 1050 & 1052 and Interpretations 2, 4, 5, 15, 17, 127, 129 & 1052]		Jun 2010	1 Jul 2013
2010-7	Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 120, 121, 127, 128, 131, 132, 136, 137, 139, 1023 & 1038 and Interpretations 2, 5, 10, 12, 19 & 127]	Compiled Extra	Sep 2012	1 Jan 2015
2011-2	Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project – Reduced Disclosure Requirements [AASB 101 & AASB 1054]		May 2011	1 Jul 2013
2011-4	Amendments to Australian Accounting Standards to Remove Individual Key Management Personnel Disclosure Requirements [AASB 124]		Jul 2011	1 Jul 2013
2011-6	Amendments to Australian Accounting Standards – Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation – Reduced Disclosure Requirements [AASB 127, AASB 128 & AASB 131]		Jul 2011	1 Jul 2013
2011-7	Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards [AASB 1, 2, 3, 5, 7, 101, 107, 112, 118, 121, 124, 132, 133, 136, 138, 139, 1023 & 1038 and Interpretations 5, 9, 16 & 17]	Compiled Extra	Sep 2012	1 Jan 2013
2011-8	Amendments to Australian Accounting Standards arising from AASB 13 [AASB 1, 2, 3, 4, 5, 7, 101, 102, 108, 110, 116, 117, 118, 119, 120, 121, 128, 131, 132, 133, 134, 136, 138, 139, 140, 141, 1004, 1023 & 1038 and Interpretations 2, 4, 12, 13, 14, 17, 19, 131 & 132]	Compiled Extra	Sep 2012	1 Jan 2013
2011-10	Amendments to Australian Accounting Standards arising from AASB 119 (September 2011) [AASB 1, AASB 8, AASB 101, AASB 124, AASB 134, AASB 1049 & AASB 2011-8 and Interpretation 14]	Extra	Sep 2011	1 Jan 2013
2011-11	Amendments to AASB 119 (September 2011) arising from Reduced Disclosure Requirements		Sep 2011	1 Jul 2013
2011-12	Amendments to Australian Accounting Standards arising from Interpretation 20 [AASB 1]		Nov 2011	1 Jan 2013
2012-1	Amendments to Australian Accounting Standards - Fair Value Measurement - Reduced Disclosure Requirements [AASB 3, AASB 7, AASB 13, AASB 140 & AASB 141]		Mar 2012	1 Jul 2013
2012-2	Amendments to Australian Accounting Standards – Disclosures – Offsetting Financial Assets and Financial Liabilities [AASB 7 & AASB 132]	Extra	Jun 2012	1 Jan 2013
2012-3	Amendments to Australian Accounting Standards – Offsetting Financial Assets and Financial Liabilities [AASB 132]	Extra	Jun 2012	1 Jan 2014
2012-4	Amendments to Australian Accounting Standards – Government Loans [AASB 1]	Extra	Jun 2012	1 Jan 2013
2012-5	Amendments to Australian Accounting Standards arising from Annual Improvements 2009–2011 Cycle [AASB 1, AASB 101, AASB 116, AASB 132 & AASB 134 and Interpretation 2]	Extra	Jun 2012	1 Jan 2013
2012-7	Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements [AASB 7, AASB 12, AASB 101 & AASB 127]		Sep 2012	1 Jul 2013
2012-9	Amendment to AASB 1048 arising from the Withdrawal of Australian Interpretation 1039		Dec 2012	1 Jan 2013
2012-10	Amendments to Australian Accounting Standards – Transition Guidance and Other Amendments [AASB 1, 5, 7, 8, 10, 11, 12, 13, 101, 102, 108, 112, 118, 119, 127, 128, 132, 133, 134, 137, 1023, 1038, 1039, 1049 & 2011-7 and Interpretation 12]	Extra	Dec 2012	1 Jan 2013
2012-11	Amendments to Australian Accounting Standards – Reduced Disclosure Requirements and Other Amendments [AASB 1, AASB 2, AASB 8, AASB 10, AASB 107, AASB 128, AASB 133, AASB 134 & AASB 2011-4]		Dec 2012	1 Jul 2013
2013-1	Amendments to AASB 1049 – Relocation of Budgetary Reporting Requirements		Mar 2013	1 Jul 2014
2013-2	Amendments to AASB 1038 – Regulatory Capital		Mar 2013	Ending 31 Mar 2013
Recent Amending Pronouncements and Errata (fully compiled)
2010-6	Amendments to Australian Accounting Standards – Disclosures on Transfers of Financial Assets [AASB 1 & AASB 7]	Extra	Nov 2010	1 Jul 2011
2010-8	Amendments to Australian Accounting Standards – Deferred Tax: Recovery of Underlying Assets [AASB 112]	Extra	Dec 2010	1 Jan 2012
2010-9	Amendments to Australian Accounting Standards – Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters [AASB 1]	Extra	Dec 2010	1 Jul 2011
2010-10	Further Amendments to Australian Accounting Standards – Removal of Fixed Dates for First-time Adopters [AASB 2009-11 & AASB 2010-7]	Extra	Dec 2010	1 Jan 2013
2011-1	Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project [AASB 1, AASB 5, AASB 101, AASB 107, AASB 108, AASB 121, AASB 128, AASB 132 & AASB 134 and Interpretations 2, 112 & 113]		May 2011	1 Jul 2011
2011-3	Amendments to Australian Accounting Standards – Orderly Adoption of Changes to the ABS GFS Manual and Related Amendments [AASB 1049]		May 2011	1 Jul 2012
2011-5	Amendments to Australian Accounting Standards – Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation [AASB 127, AASB 128 & AASB 131]		Jul 2011	1 Jul 2011
2011-9	Amendments to Australian Accounting Standards – Presentation of Items of Other Comprehensive Income [AASB 1, 5, 7, 101, 112, 120, 121, 132, 133, 134, 1039 & 1049]	Extra	Sep 2011	1 Jul 2012
2011-13	Amendments to Australian Accounting Standard – Improvements to AASB 1049		Dec 2011	1 Jul 2012
2012-6	Amendments to Australian Accounting Standards – Mandatory Effective Date of AASB 9 and Transition Disclosures [AASB 9, AASB 2009-11, AASB 2010-7, AASB 2011-7 & AASB 2011-8]	Extra	Sep 2012	1 Jan 2013
2012-8	Amendments to AASB 1049 – Extension of Transitional Relief for the Adoption of Amendments to the ABS GFS Manual relating to Defence Weapons Platforms		Dec 2012	1 Jul 2012