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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 November Board Meeting Public Agenda and Public Papers out now

The public agenda and public papers for the AASB Board Meeting 216, to be held on 20 - 21 November 2025, are now available.

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New Educational Material: Disclosing information about anticipated financial effects

The AASB has published new educational material to assist in understanding key considerations when disclosing information about the anticipated financial effects of climate-related risks and opportunities.

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Proposed Changes to application of AASB 18 Presentation and Disclosure in Financial Statements

In respect to Tier 1 General Purpose Financial Statements (GPFS), the AASB is proposing changes to:

  • amend AASB 18 and AASB 107 Statement of Cash Flows  for application by superannuation and not-for-profit entities; and
  • clarify how entities prepare the operating cash flow reconciliation.

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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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