Australian Accounting Standards Board

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BETA RELEASE (Limited Content Only)

AASB Pronouncements Web Portal

The AASB is excited to offer a preview of its new pronouncements web portal! The information in this beta release is for testing purposes only and should not be relied on. Most of the Standards and other pronouncements are currently loaded for the beta release. Nevertheless, here is your early chance to provide feedback to the AASB on the layout or style of the portal and the pronouncements in the beta release.

If you are looking for the pronouncements for year-end reporting requirements, please use links on this website (see above), not the portal, at this stage

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Latest News

AASB Exposure Draft ED 323 Disclosure of Non-current Liabilities with Covenants – Proposed Amendments to Tier 2

AASB ED 323 proposes amendments to AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities to clarify the criteria for classifying a liability as either current or non-current and improve the information disclosed in financial



AASB Action Alert No. 221

The Action Alert for the 194th AASB Board meeting is now available.


Webcast: Modifications to AASB 13 Fair Value Measurement applicable to not-for-profit public sector entities

AASB staff prepared a webcast to provide a high-level overview of the modifications to AASB 13 Fair Value Measurement applicable to not-for-profit public sector entities.


We want to hear from you: Digital assets in Australia

The AASB Research Centre, in collaboration with CPA Australia and Associate Professor Andrew Jackson from the University of New South Wales, is seeking input from preparers, users, and auditors on matters pertaining to the accounting and reporting of digital assets.


The Agenda and Papers for the AASB Meeting 194, to be held on 8-9 March 2023 are now available.

A Public Agenda and the Public Papers for the AASB Meeting 194, to be held on 8-9 March 2023, are now available.

Public gallery attendance will be by videoconference only.  Members of the public wishing to join the public sessions must register their interest by emailing [email protected] detailing:


AASB Action Alert No. 220

The Action Alert for the 193rd AASB Board meeting is now available....



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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