Australian Accounting Standards Board

Consistency. Comparability. Transparency.

Looking for an Accounting Standard?

Search all Pronouncements

Use this search to browse all pronouncements, including past, present, and future Standards, Interpretations and Framework documents.

View All Pronouncements

Search by Reporting Period

Use this search to locate Standards, Interpretations and Framework documents by your reporting period, such as the latest financial year.

Search Now

Search Documents

Use this search to find specific documents, including pronouncements, work in progress documents, and supporting information.

Find a Document

View latest Accounting Standards

View the latest Accounting Standards by operative date and recent compiled and uncompiled amending pronouncements.

Look them up Now

AASB Pronouncements Web Portal

The portal is an initiative of the AASB to improve the accessibility, functionality and usability of the Standards and other pronouncements issued by the AASB that apply to reporting periods beginning on or after 1 July 2021.  It is best viewed using Google Chrome.

Open the Portal >

Sustainability Exposure Draft Outreach

Follow the link below to register to attend a Climate Outreach Event focused on our recently published Exposure Draft ED SR1.  There will be a mix of in person and virtual events planned.  

Click here

Latest News

Agenda and Papers for AASB Meeting 201

The Agenda for AASB Meeting 201 to be held on 7-8 March 2024, is now available. The Public Papers will be available on Friday 23 February 2024.


Learn more about the AASB’s proposed Climate-related Financial Disclosures

This educational webcast provides an overview of the key proposals in the Exposure Draft ED SR1 Australian Sustainability Reporting Standards - Disclosure of Climate-related Financial Information released in October 2023.



FRC Appoints Board Member to the AASB

AASB Chair, Dr Keith Kendall, welcomed the appointment of a new member and reappointment of three members of the Australian Accounting Standards Board,  as announced by the Financial Reporting Council (FRC).


Replacement Standard AASB 1056 Superannuation Entities

The AASB has reissued AASB 1056 to support compliance with the Standard by superannuation entities when they prepare financial reports under their new Corporations Act 2001 reporting requirements.


ED 328 Supplier Finance Arrangements: Tier 2 Disclosures

ED 328 proposes amendments to AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities to require a Tier 2 entity to provide additional disclosures about its supplier finance arrangements to enable users to...


Action Alert No. 227

The Action Alert for the 200 th  AASB Board meeting is now available.



Work Program

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

View here

COVID-19 Guidance

We have compiled a list of AASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.

View more

IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

Access Now

AASB Research Forum

Click here for further information about the AASB Research Forum.


Click here to view what career opportunities are currently available.

OAIC Access to Information

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

Click here
Subscribe for updates Subscribe