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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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

AASB Dialogue Series: Financial Reporting on Climate-related Commitments

The AASB, in collaboration with CPA Australia and CA ANZ, is hosting a Dialogue Series session, titled Financial Reporting on Climate-related Commitments on Friday, 3 May 2024, from 12:00pm to 1:15pm AEST....


The Agenda and Papers for AASB Meeting 202 are now available

The Agenda and Papers for the AASB Virtual Board Meeting 202, to be held on 16 April 2024, are now available.


ED 329 Business Combinations—Disclosures, Goodwill and Impairment

The International Accounting Standards Board (IASB) has published a package of proposals aimed at enhancing the information companies provide to investors about acquisitions. The Exposure Draft contains proposed amendments to IFRS 3 Business Combinations and IAS 36 Impairment of Assets...


AASB 2024-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements: Tier 2 Disclosures

The amendments require a Tier 2 entity to provide additional disclosures about its supplier finance arrangements to enable users to assess the effects of these on the entity’s liabilities, cash flows and exposure to liquidity risk.


Action Alert No. 228

The Action Alert for the 201 st AASB Board meeting is now available. The Board met on 7-8 March 2024.


AASB Dialogue Series – Connectivity and Boundaries of Annual Reporting

The AASB, in collaboration with CPA Australia and CA ANZ, is hosting a  Dialogue Series session  titled " Connectivity and Boundaries of Annual Reporting " on  Monday, 25 March 2024, from 4:00pm to 5:15pm AEDT .



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

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AASB Research Forum

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OAIC Access to Information

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