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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

AASB concludes Post-implementation Review of AASB 1060 and AASB 2020-2

The AASB has completed its Post-Implementation Review (PIR) of the Tier 2 disclosures Standard and the Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities, concluding that the Standards are operating effectively and the objectives of the...

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Action Alert 250

The Action Alert for the 223rd AASB Board meeting is now available....

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AASB 20 Regulatory Assets and Regulatory Liabilities

AASB 20 affects only entities subject to rate regulation under which a regulator can determine how much and when they can charge customers for goods/services supplied under a regulatory agreement. For example, the Standard could be relevant to entities in...

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Work Program

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

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IASB Support Materials

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AASB Forums

Click here for further information about the AASB Forums to be held 26-27 October 2026.

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

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

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