Australian Accounting Standards Board

Consistency. Comparability. Transparency.

Looking for an Accounting Standard?

Search all Pronouncements

Use this search to browse all pronouncements, including past, present, and future standards, guidance, and other documents.

View All Pronouncements

Search by Reporting Period

Use this search to locate documents by reporting period, including the latest financial year.

Search Now

Search Documents

Use this search to find specific documents, including pronouncements, work in progress documents, and supporting information.

Find a document

View latest Accounting Standards

View the latest accounting standards by operative date.

Look them up now

Latest News

AASB Staff Paper: Going Concern Disclosures: A Case for International Standard-Setting

The AASB has released a new staff paper Going Concern Disclosures: A Case for International Standard-Setting which identifies potential areas for improvement relating to the existing going concern disclosure requirements in the IFRS Standards.


FRC Appoints Board Member to AASB

AASB Chair, Dr Keith Kendall, welcomed the appointment of a new member of the Australian Accounting Standards Board,  as announced by the Financial Reporting Council  (FRC).


Registrations now open for AASB Research Forum 2021

The Australian Accounting Standards Board (AASB) will be co-hosting the 2021 Research Forum with the University of New South Wales on Monday 29 November. The fully virtual event will feature four sessions throughout the day, including distinguished keynote speakers and...


ITC 46 AASB Agenda Consultation 2022–2026

We would like to hear from you. The AASB has published its Invitation to Comment
ITC 46 AASB Agenda Consultation 2022–2026 to gather views on the potential domestic projects to be included in its work program and priorities for the period 2022–2026.



AASB Invitation to Comment ITC 47 on the IASB Request for Information on Post-implementation Review of IFRS 9 Financial Instruments – Classification and Measurement

Your feedback is requested to inform the IASB’s Post-implementation review of the classification and measurement requirements including the related disclosure requirements in IFRS 9 Financial Instruments.



AASB Research Forum

Click here for further information and to register for AASB Research Forum 2021.

IASB Support Materials

Access support materials provided by the International Accounting Standards Board.

Access Now

Work Program

Here you will find the latest updates pertaining to the AASB's Work Program.

View here

COVID-19 Guidance

We have compiled a list of AASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.

View more
Subscribe for updates Subscribe