IASB Support Materials

These support materials are not included with AASB Standards or its framework documents.

  • Bases for Conclusions
  • Implementation Guidance
  • Illustrative Examples
  • Tables of Concordance

The table below provides supporting materials issued by the IASB in relation to its Standards and framework document that have not been published with the equivalent AASB Accounting Standards or framework documents. For copyright reasons, these materials are available only to AASB website users in Australia. These materials must not be forwarded to anyone outside Australia; they can obtain these materials by subscription from the IASB.

The website of the IASB also includes lists of items not added to the agenda of the IFRS Interpretations Committee, along with the reasons for those issues not being added to the agenda. These lists can be accessed via the following link: Interpretations Committee Activities – Issues Rejected.

The table below lists only the most recent IASB support materials. Some of the material will relate to future reporting periods, unless corresponding Standards are applied early. Use the Search pronouncements by reporting period page to find the version of each pronouncement that applies to any particular reporting period. Any relevant IASB support materials are linked to each pronouncement.

Where IASB support material has been amended and an updated version has been prepared, the updated version is listed below. The original material and any previous updated versions can be found using the Search for a specific document page under Pronouncements (select from the "Supporting information" choices) or the similar search page under Archive. In the table below, the date shown is the date of the most recent version issued by the IASB. The 'Other' column provides links to IG (Implementation Guidance), IE (Illustrative Examples), EA (Effects Analysis) and other types of support materials.

IASB support materials

 

AASB No.  Title Basis for Conclusions Other
CF Conceptual Framework for Financial Reporting Jan 2022  
1 First-time Adoption of Australian Accounting Standards Jan 2022 IG Jan 2022
TC Jan 2022 
2 Share-based Payment Jan 2022 TC Jan 2022
3 Business Combinations Jan 2022 IE Jan 2022
GC Jan 2018
TC Jan 2018
4 Insurance Contracts Jan 2017 IG Jan 2017
5 Non-current Assets Held for Sale and Discontinued Operations Jan 2022 IG Jan 2022
6 Exploration for and Evaluation of Mineral Resources Jan 2022  
7 Financial Instruments: Disclosures Jan 2022 IG Jan 2022
8 Operating Segments Jan 2022 IG Jan 2022
9 Financial Instruments Jan 2022 IN Jan 2016
IE Jan 2022
IG Jan 2022
10 Consolidated Financial Statements Jan 2022 IE Jan 2022 
IN Jan 2016
11 Joint Arrangements Jan 2022  IN Jan 2016 
12 Disclosure of Interests in Other Entities Jan 2022  IN Jan 2016
13 Fair Value Measurement Jan 2022 IE Jan 2022
IN Jan 2016
14 Regulatory Deferral Accounts Jan 2022 IE Jan 2022
15 Revenue from Contracts with Customers Jan 2022 IE Jan 2022
IN Jan 2016
16 Leases Jan 2022 EA Jan 2016
IE Jan 2022 
17 Insurance Contracts Jan 2022 EA May 2017
IE Jan 2022
101 Presentation of Financial Statements Jan 2022 IG Jan 2022
TC Jan 2022
102 Inventories Jan 2022  
107 Statement of Cash Flows Jan 2022  
108 Accounting Policies, Changes in Accounting Estimates and Errors Jan 2022 IG Jan 2022
110 Events after the Reporting Period Jan 2022  
112 Income Taxes Jan 2022  
116 Property, Plant and Equipment Jan 2022  
119 Employee Benefits Jan 2022

IN Jan 2016
IG Jan 2022
TC Jan 2022

120 Accounting for Government Grants and Disclosure of Government Assistance Jan 2022  
121 The Effects of Changes in Foreign Exchange Rates Jan 2022  
123 Borrowing Costs Jan 2022 IG Jan 2022
TC Jan 2022
124 Related Party Disclosures Jan 2022 TC Jan 2022
127 Separate Financial Statements Jan 2022 TC Jan 2022
128 Investments in Associates and Joint Ventures Jan 2022 IN Jan 2016
TC Jan 2022
129 Financial Reporting in Hyperinflationary Economies Jan 2022  
132 Financial Instruments: Presentation Jan 2022  
133 Earnings per Share Jan 2022  
134 Interim Financial Reporting Jan 2022  
136 Impairment of Assets Jan 2022  
137 Provisions, Contingent Liabilities and Contingent Assets Jan 2022  
138 Intangible Assets Jan 2022  
139 Financial Instruments:  Recognition and Measurement Jan 2022 IG Jan 2022
140 Investment Property Jan 2022  
141 Agriculture Jan 2022 IE Jan 2022
                        Practice Statements
AASB No.  Title Basis for Conclusions Other
PS2 Making Materiality Judgements Jan 2022  
                          Amending Standards
AASB No.  Title Basis for Conclusions Other
2019-1 Amendments to References to the Conceptual Framework in IFRS Standards Mar 2018 IG Mar 2018
2019-3 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform [IFRS 9, IAS 39 and IFRS 7 Sep 2019  
2020-1 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current [AASB 101] Jan 2020  
2020-3 Amendments to Australian Accounting Standards – Annual Improvements 2018–2020 and Other Amendments May 2020 AI

May 2020 IAS16

May 2020 IAS37

May 2020 IFRS3
IE May 2020
2020-4 Amendments to Australian Accounting Standards – Covid-19-Related Rent Concessions May 2020  
2020-5 Amendments to Australian Accounting Standards – Insurance Contracts Jun 2020 IE Jun 2020
2020-6 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current – Deferral of Effective Date July 2020  
2020-8 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform – Phase 2 Sep 2020  
2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates Feb 2021 Policies

Feb 2021 Estimates
IG Feb 2021 Policies

IG Feb 2021 Estimates
2021-3 Amendments to Australian Accounting Standards – Covid-19-Related Rent Concessions beyond 30 June 2021 Apr 2021  
2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction May 2021  
2022-1 Amendments to Australian Accounting Standards – Initial Application of AASB 17 and AASB 9 – Comparative Information Mar 2022  
2022-5 Amendments to Australian Accounting Standards – Lease Liability in a Sale and Leaseback Nov 2022 IE Nov 2022
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