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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

Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation

The AASB has issued  AASB 2026-4  to provide targeted relief for superannuation entities and not-for-profit public sector entities (other than higher education providers) applying AASB 18 and the related amendments to AASB 107. The Standard also clarifies operating cash flow reconciliation requirements.

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Action Alert 249

The Action Alert for the 222nd AASB Board meeting is now available.  The Board met in public and in private on 27 August 2026.

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August Reporting Roundup

Our latest edition of  Reporting Roundup  highlights the following focus areas:

  • 2026 AASB Research Forum - Registrations now open
  • Amendments to the Fair Value Option for Investments in Associates and Joint Ventures and
  • AASB 1061 Webcast Series

Read the full update here

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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

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