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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

Virtual roundtables: ED 338 – Application of AASB 18 by NFP entities and universities

Join us for a collaborative roundtable exploring the suitability of  AASB 18 Presentation and Disclosure in Financial Statements  for NFP private sector entities and universities preparing Tier 1 GPFS. We will also discuss the proposals in  ED 338 Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit...

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Reporting Roundup December Edition

In our final 2025 edition of Reporting Roundup , we cover:

  • Launch of the AASB 2027–2031 Agenda Consultation
  • AASB S2 Scenario Analysis Workshops – March 2026
  • Amendments to Greenhouse Gas Emissions Disclosures
  • Risk Mitigation Accounting – AASB Exposure Draft Issued

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AASB 2027-2031 Agenda Consultation

The Australian Accounting Standards Board (AASB) has published its 2027–2031 Agenda Consultation to help shape its future Work Plan. This process involves reviewing current projects, considering new topics, and gathering stakeholder input on both domestic and international priorities.

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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

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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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