Australian Government
Australian Accounting Standards Board
Australian Accounting Standards Board
Use this search to browse all pronouncements, including past, present, and future Standards, Interpretations and Framework documents.
View All PronouncementsUse this search to locate Standards, Interpretations and Framework documents by your reporting period, such as the latest financial year.
Search NowUse this search to find specific documents, including pronouncements, work in progress documents, and supporting information.
Find a DocumentView the latest Accounting Standards by operative date and recent compiled and uncompiled amending pronouncements.
Look them up NowThe 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.
AASB ED 327 proposes amendments to Australian Accounting Standards to address the existing challenges in financial reporting on financial instruments with characteristics of equity and improve the information provided about financial liabilities and equity instruments.
More
The AASB and the AUASB have recently published an updated joint Research Report (authored by Jean You and Professor Roger Simnett) which identifies climate-related disclosures and associated assurance practices in the Annual Reports of ASX-listed entities. This publication builds on
...
More
What are the lessons learned and challenges of applying the concept of materiality? Join us at the next AASB dialogue series webinar session! This event is free, and everyone is welcome to attend.
More
The AASB Research Centre published a Joint AASB and Malaysian Accounting Standards Board (MASB) research report about making materiality judgements.
More
We have compiled a list of AASB, government, and industry resources related to the impacts of COVID-19 on financial reporting.
View more
Access support materials provided by the International Accounting Standards Board.
Access Now
Click here for further information about the AASB Research Forum.
Click here to view what career opportunities are currently available.
Access further information on the Freedom of Information (FOI) Requests and Information Publications Scheme (IPS)
Click here