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The tables previously published on this page of the website were no longer being updated, from the start of 2025.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 Standards 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 closed tables avoids the risk of website users applying the Standards 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 Support Materials (e.g. Bases for Conclusions), IFRS Interpretations Committee Agenda Decisions, AASB Bases for Conclusions, Explanatory Statements and Staff FAQs, and AASB Agenda Decisions.
The Browse for pronouncements search on this website still provides all the versions of the Accounting Standards 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 Accounting Standards period landing page on the Pronouncements Web Portal provides a listing of the versions of all of the Standards 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 Accounting Standards is provided on the portal as the first item (“List”) in the Future Periods listing on the Accounting Standards 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 Standard that has uncompiled amendments. Click on the “Amended By” downward arrowhead for the uncompiled amendments item for the Standard of interest.
The last version of this listing on the website provided the amending Standards that applied to periods beginning on or after 1 January 2024, being the “recent” fully compiled amending Standards at the start of 2025.
In the portal, these amending Standards are linked to the versions of the amended Standards in which the amendments are first compiled – that is, the new compiled versions that apply to periods beginning on or after 1 January 2024. See the related documents shown in the right-hand panel for the amended Standards, where the relevant amending Standards are linked under the heading “Amendments incorporated in this Version”.
All amending Standards applying for the first time from dates after 1 January 2024 will also be linked in this way to the versions of the amended Standards in which the amendments are first compiled.
Amending Standards are also linked to the previous version of the amended Standards in the All Versions listings in the portal, where they are shown as “Subsequent Amending Pronouncements” in the “Amended By” information. This is similar to the Browse for Pronouncements search on this website.