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Accounting standards

Introduction

This table lists in numeric order only the latest version (by operative date) 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.

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 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.

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 Extra Jul 2015 1 Jan
2018
2 Share-based Payment Extra Jul 2015 1 Jan
2018
3 Business Combinations Extra Aug 2015 1 Jan
2018
4 Insurance Contracts Extra Aug 2015 1 Jan
2018
5 Non-current Assets Held for Sale and Discontinued Operations Extra Aug 2015 1 Jan
2018
6 Exploration for and Evaluation of Mineral Resources Extra Aug 2015 1 Jan
2016
7 Financial Instruments: Disclosures Extra Aug 2015 1 Jan
2018
8 Operating Segments Compiled
Extra
Nov 2015 1 Jan
2016
9 Financial Instruments Extra Dec 2014 1 Jan
2018
10 Consolidated Financial Statements Compiled
Extra
Dec 2015 1 Jan 
2018
11 Joint Arrangements Extra Jul 2015 1 Jan
2016
12 Disclosure of Interests in Other Entities Extra Aug 2015 1 Jan
2016
13 Fair Value Measurement Extra Aug 2015 1 Jan
2018
14 Regulatory Deferral Accounts Extra Jun 2014 1 Jan
2016
15 Revenue from Contracts with Customers Compiled
Extra
Oct 2015 1 Jan
2018
16 Leases Extra Feb 2016 1 Jan
2019
101 Presentation of Financial Statements Extra Jul 2015 1 Jan
2018
102 Inventories Extra Jul 2015 1 Jan
2018
107 Statement of Cash Flows Extra
Aug 2015 1 Jan
2016
108 Accounting Policies, Changes in Accounting Estimates and Errors Extra Aug 2015 1 Jan
2018
110 Events after the Reporting Period Extra Aug 2015 1 Jan
2018
111 Construction Contracts
[superseded by AASB 15 Revenue from Contracts with Customers for periods beginning on or after 1 January 2018]
Compiled
Extra
Jan 2015 1 Jul 
2015
112 Income Taxes
Aug 2015 1 Jan
2018
116 Property, Plant and Equipment Compiled
Extra
Oct 2015 1 Jan
2018
117 Leases
[superseded by AASB 16 Leases for periods beginning on or after 1 January 2019] 
Extra Aug 2015 1 Jan
2016
118 Revenue
[superseded by AASB 15 Revenue from Contracts with Customers for periods beginning on or after 1 January 2018] 
Compiled Dec 2013 1 Jan
2014
119 Employee Benefits Extra Aug 2015 1 Jan
2016
120
Accounting for Government Grants and Disclosure of Government Assistance Extra
Aug 2015 1 Jan
2018
121 The Effects of Changes in Foreign Exchange Rates
Extra Aug 2015 1 Jan
2018
123 Borrowing Costs Extra Aug 2015 1 Jan
2018
124 Related Party Disclosures Extra Jul 2015 1 Jul 
2016
127 Separate Financial Statements Extra Aug 2015 1 Jan
2016
128 Investments in Associates and Joint Ventures Compiled
Extra
Dec 2015 1 Jan
2018
129 Financial Reporting in Hyperinflationary Economies Extra
Aug 2015 1 Jan
2016
132 Financial Instruments: Presentation
Extra Aug 2015 1 Jan
2018
133 Earnings per Share
Compiled
Extra
Nov 2015 1 Jan
2018
134 Interim Financial Reporting
Compiled
Extra
Oct 2015 1 Jan
2018
136 Impairment of Assets
Extra Aug 2015 1 Jan
2018
137 Provisions, Contingent Liabilities and Contingent Assets  
Aug 2015 1 Jan
2018
138 Intangible Assets Compiled
Extra
Oct 2015 1 Jan
2018
139
Financial Instruments: Recognition and Measurement Extra Aug 2015 1 Jan
2018
140
Investment Property
Compiled
Extra
Oct 2015 1 Jan
2018
141
Agriculture
Extra Aug 2015 1 Jan
2016
1004
Contributions
Compiled Jan 2015 1 Jul 
2015
1023
General Insurance Contracts Compiled Dec 2013 1 Jan
2014
1031
Materiality
[superseded by AASB 108 for periods beginning on or after 1 July 2015]

Dec 2013 1 Jan
2014
1038 Life Insurance Contracts Compiled Dec 2013
1 Jan
2014
1039
Concise Financial Reports
Compiled  Jan 2015 1 Jul 
2015
1048
Interpretation of Standards
Aug 2015 Ending
31 Aug
2015
1049
Whole of Government and General Government Sector Financial Reporting Compiled Mar 2015 1 Jul 
2016
1050
Administered Items
Compiled Dec 2013 1 Jan
2014
1051
Land Under Roads
Compiled Dec 2013 1 Jan
2014
1052
Disaggregated Disclosures
Compiled Jun 2014 1 Jul 
2014
1053  Application of Tiers of Australian Accounting Standards  Compiled Jan 2015 1 Jul 
2015
1054 Australian Additional Disclosures Compiled Jan 2015 1 Jul 
2015
1055 Budgetary Reporting Compiled Dec 2013 1 Jul
2014
1056 Superannuation Entities Jun 2014 1 Jul 
2016
1057 Application of Australian Accounting Standards Compiled Nov 2015 1 Jan
2016

Amending Pronouncements (not yet fully compiled)
 
2014-5 Amendments to Australian Accounting Standards arising from AASB 15 Extra Dec 2014 1 Jan
2018
2015-8 Amendments to Australian Accounting Standards – Effective Date of AASB 15 Oct 2015 1 Jan
2017
AASB 16 Leases (Appendix D) Extra Feb 2016 1 Jan
2019
2016-1 Amendments to Australian Accounting Standards – Recognition of Deferred Tax Assets for Unrealised Losses
[AASB 112]
Extra Feb 2016 1 Jan
2017
2016-2 Amendments to Australian Accounting Standards – Disclosure Initiative: Amendments to AASB 107 Extra Mar 2016 1 Jan
2017
2016-3 Amendments to Australian Accounting Standards – Clarifications to AASB 15 Extra May 2016 1 Jan
2018
2016-4 Amendments to Australian Accounting Standards – Recoverable Amount of Non-Cash-Generating Specialised Assets of Not-for-Profit Entities Jun 2016 1 Jan
2017
2016-5 Amendments to Australian Accounting Standards – Classification and Measurement of Share-based Payment Transactions Extra Jul 2016 1 Jan
2018
2016-6 Amendments to Australian Accounting Standards - Applying AASB 9 Financial Instruments with AASB 4 Insurance Contracts Extra Oct 2016

1 Jan
2018


Recent Amending Pronouncements (fully compiled)
 
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, 16, 19, 107 & 127]
[Superseded by new principal versions of Standards issued in July and August 2015] 
Compiled
Extra
Sep 2012 1 Jan 
2018
2013-9 Amendments to Australian Accounting Standards – Conceptual Framework, Materiality and Financial Instruments
[Operative dates:  Part A Conceptual Framework – 20 Dec 2013; Part B Materiality – 1 Jan 2014; Part C Financial Instruments – 1 Jan 2015] 
Dec 2013 Refer Title column
2014-1 Amendments to Australian Accounting Standards
[Operative dates:  Parts A-C – 1 Jul 2014;
Part D – 1 Jan 2016; Part E – 1 Jan 2018]
[Part E amendments superseded by AASB 9 (2014) or new principal versions of Standards issued in July and August 2015] 
Extra Jun 2014 Refer Title column
2014-3 Amendments to Australian Accounting Standards – Accounting for Acquisitions of Interests in Joint Operations
[AASB 1 & AASB 11]
Aug 2014 1 Jan
2016
2014-4 Amendments to Australian Accounting Standards – Clarification of Acceptable Methods of Depreciation and Amortisation
[AASB 116 & AASB 138]
Aug 2014 1 Jan
2016
2014-6 Amendments to Australian Accounting Standards – Agriculture: Bearer Plants
[AASB 101, AASB 116, AASB 117, AASB 123, AASB 136, AASB 140 & AASB 141]
Extra Dec 2014 1 Jan
2016
2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014)
[Superseded by new principal versions of Standards issued in July and August 2015] 
Extra Dec 2014 1 Jan
2018
2014-8 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014) – Application of AASB 9 (December 2009) and AASB 9 (December 2010)
[AASB 9 (2009 & 2010)]
Dec 2014 1 Jan
2015
2014-9 Amendments to Australian Accounting Standards – Equity Method in Separate Financial Statements 
[AASB 1, 127 & 128]
Extra Dec 2014 1 Jan
2016
2014-10 Amendments to Australian Accounting Standards – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 
[AASB 10 & AASB 128]
Extra Dec 2014 1 Jan
2016
2015-1 Amendments to Australian Accounting Standards – Annual Improvements to Australian Accounting Standards 2012–2014 Cycle
[AASB 1, AASB 2, AASB 3, AASB 5, AASB 7, AASB 11, AASB 110, AASB 119, AASB 121, AASB 133, AASB 134, AASB 137 & AASB 140]
Extra Jan 2015 1 Jan
2016
2015-2 Amendments to Australian Accounting Standards – Disclosure Initiative: Amendments to AASB 101
[AASB 7, AASB 101, AASB 134 & AASB 1049]
Extra Jan 2015 1 Jan
2016
2015-3 Amendments to Australian Accounting Standards arising from the Withdrawal of AASB 1031 Materiality Jan 2015 1 Jul
2015
2015-4 Amendments to Australian Accounting Standards – Financial Reporting Requirements for Australian Groups with a Foreign Parent
[AASB 127 & AASB 128]
Jan 2015 1 Jul
2015
2015-5 Amendments to Australian Accounting Standards – Investment Entities: Applying the Consolidation Exception 
[AASB 10, AASB 12 & AASB 128]
Extra Jan 2015 1 Jan
2016
2015-6 Amendments to Australian Accounting Standards – Extending Related Party Disclosures to Not-for-Profit Public Sector Entities
[AASB 10, AASB 124 & AASB 1049]
Mar 2015 1 Jul
2016
2015-7 Amendments to Australian Accounting Standards – Fair Value Disclosures of Not-for-Profit Public Sector Entities 
[AASB 13]
Jul 2015 1 Jul
2016
2015-9 Amendments to Australian Accounting Standards – Scope and Application Paragraphs
[AASB 8, AASB 133 & AASB 1057]
Nov 2015 1 Jan
2016
2015-10 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 Extra Dec 2015 1 Jan
2016

AAS Standards

AAS
No.
Title
Notes
Issue
Date
Operative
Date
25
Financial Reporting by Superannuation Plans
[superseded by AASB 1056 Superannuation Entities for periods beginning on or after 1 July 2016]
Compiled
Dec
2013
1 Jan
2014