Australian Government
Australian Accounting Standards Board
The tables previously published on this page of the website were no longer being updated, from the start of 2025. The versions of Conceptual Framework (CF) pronouncements that apply to periods beginning on or after 1 January 2025 are published only on the AASB’s Pronouncements Web Portal (standards.aasb.gov.au) – a.k.a. the Digital Standards Portal.
Therefore, the tables previously published on this page have been removed, and links provided to the portal where the corresponding information can be accessed or other location information provided. Deleting the tables avoids the risk of website users applying the CF pronouncements in the tables to incorrect reporting periods.
The portal provides all the versions that apply to periods beginning on or after 1 July 2021, not just the versions applying from 1 January 2025. The portal also links to supporting information, such as IASB and AASB Bases for Conclusions.
The Browse for pronouncements search on this website still provides all the versions of the CF pronouncements that applied to any periods beginning on or after 1 January 2005 but before 1 January 2025. The Browse search is also not being updated and thus is now an archive of those historical versions.
The Concepts documents period landing page on the Pronouncements Web Portal provides a listing of the versions of all of the CF pronouncements that apply to the presently specified “current reporting period”. The current reporting period is either a calendar year or a regular financial year, and is reset on the portal twice a year to support general usage of the portal.
The 2024/25 financial year is the presently specified current reporting period on the portal.
This page also has the following additional tabs:
The complete list of uncompiled amending Standards affecting CF pronouncements (if any) is provided on the portal as the first item (“List”) in the Future Periods listing on the Concepts documents period landing page. Click first on the Future Periods tab and then on the “Amended By” downward arrowhead for the first item to open the current list of uncompiled amending Standards. The amending Standards are presented first in the order of their operative date and secondly in issue date order.
The Future Periods listing also provides a list of the uncompiled amending Standards for each CF pronouncement that has uncompiled amendments (if any). Click on the “Amended By” downward arrowhead for the uncompiled amendments item for the pronouncement of interest.
The last version of this listing on the website listed all amending Standards affecting CF pronouncements issued from 2013 to 2021, the latest of which applied from 1 January 2022.
In the portal, all amending Standards affecting CF pronouncements that apply for the first time from dates after 1 January 2025 will be linked to the versions of the amended CF pronouncements in which the amendments are first compiled. The relevant amending Standards will be linked as related documents in the right-hand panel for the amended CF pronouncements, under the heading “Amendments incorporated in this Version”.
Amending Standards are also linked to the previous version of the amended CF pronouncements in the All Versions listings in the portal, where they are shown as “Subsequent Amending Pronouncements” in the “Amended By” information (click on the downward arrowhead). This presentation is similar to the Browse for Pronouncements search on this website.