Australian Government
Australian Accounting Standards Board
These Standards have been superseded with effect for annual reporting periods beginning on or after 1 January 2005, with the exception of AAS 22, AAS 25 and the public sector Standards AAS 27, AAS 29 and AAS 31. All the Standards applying from 1 January 2005 are available here.
AAS 22 was fully superseded for periods beginning on or after 1 January 2005 that ended on or after 31 December 2005. AAS 25 (as amended) was finally superseded for periods beginning on or after 1 July 2016. AAS 27, AAS 29 and AAS 31 were superseded for periods beginning on or after 1 July 2008.
| AAS No. | Title | Issue Date | Operative Date (Annual reporting periods beginning on or after) |
Operative Date (Annual reporting periods ending on or after) |
| AAS 2 | Inventories | Mar 1998 | 30 Jun 1999 | |
| AAS 3 | Accounting for Income Tax (Tax-effect Accounting) | Nov 1989 | 31 Dec 1989 | |
| AAS 3 | Income Taxes | Dec 1999 | 1 Jan 2005 | |
| Note: AAS 3 operative date amended by AASB 1020A & subsequently by AASB 1020B |
Jun 2002 & Nov 2002 | 12 Jun 2002 & 18 Nov 2002 | ||
| AAS 4 | Depreciation | Aug 1997 | 30 Jun 1998 | |
| AAS 5 | Materiality | Sep 1995 | 30 Jun 1996 | |
| AAS 6 | Accounting Policies | Mar 1999 | 31 Dec 1999 | |
| AAS 7 | Accounting for the Extractive Industries | Nov 1989 | 31 Dec 1989 | |
| AAS 8 | Events Occurring After Reporting Date | Oct 1997 | 30 Jun 1998 | |
| AAS 10 | Recoverable Amount of Non-Current Assets | Dec 1999 | 1 Jul 2000 | |
| AAS 11 | Construction Contracts | Dec 1997 | 31 Dec 1998 | |
| AAS 13 | Accounting for Research and Development Costs | Mar 1983 | 31 Dec 1983 | |
| AAS 14 | Accounting for Investments in Associates | May 1997 | 30 Jun 1998 | |
| AAS 15 | Revenue | Jun 1998 | 30 Jun 1999 | |
| AAS 16 | Financial Reporting by Segments | April 1987 | 30 Jun 2001 - up to this date then see AASB 1005 | |
| AAS 17 | Leases | Oct 1998 | 31 Dec 1999 | |
| AAS 18 | Accounting for Goodwill | Jun 1996 | 30 Jun 1996 | |
| AAS 19 | Interests in Joint Ventures | Dec 1998 | 31 Dec 1999 | |
| AAS 20A | Foreign Currency Translation | Dec 1987 | 31 Dec 2001 - up to this date then see AASB 1012 | |
| AAS 21 | Acquisitions of Assets | Nov 1999 | 1 Jan 2000 | |
| AAS 22 | Related Party Disclosures | May 1993 | 30 Jun 1993 | |
| AAS 23 | Set-off and Extinguishment of Debt | Dec 1996 | 31 Dec 1997 | |
| AAS 24 | Consolidated Financial Reports | May 1992 | 30 Jun 1992 | |
| AAS 25 | Financial Reporting by Superannuation Plans | Mar 1993 | 30 Jun 1993 | |
| AAS 26 | Financial Reporting of General Insurance Activities | Nov 1996 | 31 Dec 1997 | |
| AAS 27 | Financial Reporting By Local Governments | Jun 1996 | 30 Jun 1996 | |
| AAS 27A | Amendments to the Transitional Provisions in AAS27 | Dec 1999 | 31 Dec 1999 | |
| Amended by AASB 1045 | Oct 2002 | 31 Dec 2002 | ||
| AAS 28 | Statement of Cash Flows | Oct 1997 | 30 Jun 1998 | |
| AAS 29 | Financial Reporting by Government Departments | Jun 1998 | 30 Jun 1998 | |
| AAS 29A | Amendments to the Transitional Provisions in AAS 29 | Dec 1999 | 31 Dec 1999 | |
| Amended by AASB 1045 | Oct 2002 | 31 Dec 2002 | ||
| AAS 30 | Accounting for Employee Entitlements | Mar 1994 | 1 Jul 2002- Replaced by AASB 1028 |
30 Jun 1995 |
| AAS 31 | Financial Reporting by Governments | Jun 1998 | 30 Jun 1999 | |
| AAS 31A | Amendments to the Transitional Provisions in AAS 31 | Dec 1999 | 31 Dec 1999 | |
| Amended by AASB 1045 | Oct 2002 | 31 Dec 2002 | ||
| AAS 32 | Specific Disclosures by Financial Institutions | Dec 1996 | 31 Dec 1997 | |
| AAS 33 | Presentation and Disclosure of Financial Instruments | Oct 1999 | 1 Jan 2000 | |
| AAS 34 | Borrowing Costs | Dec 1997 | 31 Dec 1998 | |
| AAS 35 | Self-Generating and Regenerating Assets | Aug 1998 | 30 Jun 2000 | |
| AAS 35A | Amendments to Australian Accounting Standard AAS 35 | Jul 1999 | 31 Jul 1999 | |
| AAS 36 | Statement of Financial Position | Oct 1999 | 1 Jul 2000 | |
| AAS 37 | Financial Report Presentation and Disclosures | Oct 1999 | 1 Jul 2000 | |
| AAS 38 | Revaluation of Non-Current Assets | Dec 1999 | 1 Jul 2000 | Replaced by AASB 1041 |
AAS 1 Statement of Financial Performance was superseded by AASB 1018 Statement of Financial Performance issued Jun 2002.
AAS 12 Statement of Sources and Applications of Funds was superseded by AAS 28 issued in Dec 1991.
AAS 30 was superseded by AASB 1028 Employee Benefits issued Jun 2001.
AAS 38 was superseded by AASB 1041 Revaluation of Non-Current Assets issued Jul 2001.
Note: Where there are two Standards with the same number, the Standard issued earlier cannot be applied once the latest Standard becomes operative.