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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

Save the Date 2026 Research Forum

Save the date! The 2026 AASB Research Forum will be held in Sydney on 26-27 October 2026, in partnership with the Abacus @ University of Sydney. Registration details will be available soon.

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Open for comment: ED 341 Updating AASB 1060 to Align with AASB 18 Classification and Presentation Requirements

The AASB has issued Exposure Draft ED 341 , proposing amendments to AASB 1060   General Purpose Financial Statements –   Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities   to align its classification and presentation requirements with those in AASB 18   Presentation and Disclosure in Financial Statements .

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June Reporting Roundup

In June Edition of Reporting Roundup :

  • AASB Issues New Tier 3 NFP Standard 
  • Open for Comment: ED 341
  • AASB Action Alert

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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 17 - 19 November 2025.

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

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