Australian Accounting Standards Board

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Treasury consultation

Treasury have released today the exposure draft determination and associated materials to establish External Reporting Australia’s standard-setting boards responsible for setting accounting standards, auditing and assurance standards and sustainability standards were released for public consultation .

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Vacancies on ERA technical standard-setting boards from 1 December 2026

The Financial Reporting Council (FRC) seeks applications for Chair and member roles on External Reporting Australia’s (ERA) technical standard-setting boards.

Click here to obtain further information from the Treasury Careers website....

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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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Resources

Careers

Click here to view what career opportunities are currently available.

Work Program

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

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IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

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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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