Australian Accounting Standards Board

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AASB Pronouncements Web Portal

The 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.

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Latest News

Action Alert No. 227

The Action Alert for the 200 th  AASB Board meeting is now available.


AASB ED 327 Financial Instruments with Characteristics of Equity

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.


AASB-AUASB Joint Research Report: Trends in climate-related disclosures and assurance in the Annual Reports of ASX-listed entities

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



AASB Dialogue Series – Making Materiality Judgements in Financial Reporting

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.


The Agenda and Papers for AASB Meeting 200 are now available

The Agenda and Papers for AASB Meeting 200 to be held on 29-30 November 2023, are now available.


AASB Research Report 22 / MASB Research Report 2 Making Materiality Judgements –Malaysian Preparers and Auditors’ Perspectives

The AASB Research Centre published a Joint AASB and Malaysian Accounting Standards Board (MASB) research report about making materiality judgements.



Work Program

Here you will find the latest updates pertaining to the AASB's 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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IASB Support Materials

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AASB Research Forum

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OAIC Access to Information

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