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Australian Accounting Standards Board

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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

Action Alert No. 245

The Action Alert for the 218 th AASB Board meeting is now available.

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AASB Reporting Roundup February 2026

In our first edition for 2026: 

  • 2027–2031 Agenda Consultation:  March Roundtables 
  • Virtual Roundtables :  Application of AASB 18 for not-for-profit entities and universities
  • AASB S2  Scenario Analysis Workshops
  • New Illustrative Examples:  Disclosures about Uncertainties in Financial Statements
  • AASB Dialogue Series: Call for Research 

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New Illustrative Examples of Disclosures about Uncertainties in Financial Statements

The AASB has issued AASB 2026-1 adding new illustrative examples of disclosures about uncertainties in estimating the recoverable amount of assets and decommissioning and restoration liabilities.

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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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