Australian Accounting Standards Board

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AASB Pronouncements Web Portal

The portal contains AASB Standards and other pronouncements issued by the AASB that for reporting periods beginning on or after 1 July 2021. It is best viewed using Google Chrome.

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Latest News

Virtual AASB-IASB Q&A session on IFRS 18: Presentation and Disclosure in Financial Statements

The AASB and IASB invite you to a webinar where IASB member Ann Tarca and IASB staff member Anne McGeachin will introduce and discuss the main requirements. The virtual event will be held on 31 October from 1:00 pm to...

Australian Sustainability Reporting Standards AASB S1 and AASB S2 are now available on the AASB Digital Standards Portal

Following their approval on 20 September 2024, the AASB has published a voluntary AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information and mandatory AASB S2 Climate-related Disclosures . Certain entities are required by the Corporations Act 2001 to apply AASB S2...

Asia-Oceania Perspectives on Lease Accounting Survey

Have the changes in lease accounting achieved the expected benefits for Asia-Oceania? If you are a preparer or user of financial statements, please tell us in this short survey .

ED 333 Equity Method of Accounting issued for comment

The International Accounting Standards Board (IASB) has proposed amendments aimed at helping entities account for their investments in associates and joint ventures. The proposals respond to stakeholders’ questions on how to apply the equity method. To support IFRS compliance, the...

IASB-AASB Virtual Educational Session: ED Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures

The AASB and the IASB invite you to a virtual session to discuss proposals introduced in the recently published ED. The virtual event will be held on 17 October 2024 from 4:30pm to 6:00pm AEST. The session is expected to...

AASB-IASB Q&A session on IFRS 18: Presentation and Disclosure in Financial Statements

We would like to invite you to come and discuss IFRS 18 Presentation and Disclosure in Financial Statements (AASB18) with IASB member Ann Tarca and IASB staff member Anne McGeachin, who will introduce the main requirements and explain the...

Work Program

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

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COVID-19 Guidance

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

IASB Support Materials

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AASB Research Forum

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OAIC Access to Information

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