Australian Accounting Standards Board

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Use this search to browse all pronouncements, including past, present, and future Standards, Interpretations and Framework documents.

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View the latest Accounting Standards by operative date and recent compiled and uncompiled amending pronouncements.

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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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Sustainability Exposure Draft Outreach

Follow the link below to register to attend a Climate Outreach Event focused on our recently published Exposure Draft ED SR1.  There will be a mix of in person and virtual events planned.  

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Latest News

The Agenda and Papers for AASB Meeting 203 are now available.

The Agenda and Papers for the AASB Virtual Board Meeting 203, to be held on 14 May 2024, are now available.

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Current AASB Tender Opportunities

The AASB is launching a tender process to bring several current opportunities to the market's attention.

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Action Alert No. 229

The Action Alert for the 202 nd AASB Board meeting is now available.

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AASB Dialogue Series: Financial Reporting on Climate-related Commitments

The AASB, in collaboration with CPA Australia and CA ANZ, is hosting a Dialogue Series session, titled Financial Reporting on Climate-related Commitments on Friday, 3 May 2024, from 12:00pm to 1:15pm AEST....

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The Agenda and Papers for AASB Meeting 202 are now available

The Agenda and Papers for the AASB Virtual Board Meeting 202, to be held on 16 April 2024, are now available.

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ED 329 Business Combinations—Disclosures, Goodwill and Impairment

The International Accounting Standards Board (IASB) has published a package of proposals aimed at enhancing the information companies provide to investors about acquisitions. The Exposure Draft contains proposed amendments to IFRS 3 Business Combinations and IAS 36 Impairment of Assets...

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Resources

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

Click here for further information about the AASB Research Forum.

Careers

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OAIC Access to Information

Access further information on the Freedom of Information (FOI) Requests and Information Publications Scheme (IPS)

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