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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 August 2026 Board Meeting Public Agenda and Public Papers out now

The   public agenda  and   public papers  for AASB Board Meeting 222, to be held on 27 August 2026, are now available.

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Amendments to the Fair Value Option for Investments in Associates and Joint Ventures

The AASB has issued AASB 2026-3 to clarify which entities are eligible to measure investments in associates and joint ventures using fair value rather than the equity method.

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July 2026 Reporting Roundup

The July edition of Reporting Roundup features:

  • FRC, AASB, AUASB set to merge
  • Open for Comment: ED 341
  • New AASB S2 educational material 
  • AASB Agenda Consultation update

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Resources

Careers

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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

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 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

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

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