Australian Accounting Standards Board

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

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

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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.

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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.  

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Latest News

Vale Peter Gibson

Our condolences to the family and friends of Peter Gibson, who sadly passed away over the weekend.


New Standard AASB 18 issued

The AASB has issued AASB 18 Presentation and Disclosure in Financial Statements  to improve how entities communicate in their financial statements, with a particular focus on information about financial performance in the statement of profit or loss.


The Agenda and Papers for AASB Meeting 205 are now available

The Public Agenda and Papers for the AASB Board Meeting 205, to be held on 26 June 2024, are now available.


Action Alert No. 231

The Action Alert for the 204 th AASB Board meeting is now available.


AASB Dialogue Series – Valuation in Financial Reporting: Art or Science?

The AASB, in collaboration with CPA Australia and CA ANZ, is hosting a Dialogue Series session titled Valuation in Financial Reporting: Art or Science? on 27 June 2024, from 4:00 pm to 5:15 pm AEST....


The Agenda and Papers for AASB Meeting 204 are now available.

The Public Agenda and Papers for the AASB Board Meeting 204, to be held on 6 - 7 June 2024, are now available.



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.

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IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

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AASB Research Forum

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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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