Standards by period

Australian Sustainability Reporting Standards set out the sustainability-related and climate-related financial disclosures for sustainability reports/ general purpose financial reports.  Certain entities are required by the Corporations Act to comply with AASB S2.  Entities may elect to apply the voluntary Standard AASB S1.

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Standards by period

Australian Accounting Standards set out the required accounting for particular types of transactions and events. The accounting requirements affect the preparation and presentation of an entity’s financial statements.

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AASB No. TITLE
AASB 11 Joint Arrangements
AASB 12 Disclosure of Interests in Other Entities
AASB 13 Fair Value Measurement
AASB 14 Regulatory Deferral Accounts
AASB 15 Revenue from Contracts with Customers
AASB 16 Leases
AASB 17 Insurance Contracts
AASB 101 Presentation of Financial Statements
AASB 102 Inventories
AASB 107 Statement of Cash Flows
Interpretations by period

Interpretations interpret the requirements of Standards in application to particular transactions or events. These are usually developed where there has been diversity in the application of the requirements of a Standard.

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AASB No. TITLE
INT 19 Extinguishing Financial Liabilities with Equity Instruments
INT 20 Stripping Costs in the Production Phase of a Surface Mine
INT 21 Levies
INT 22 Foreign Currency Transactions and Advance Consideration
INT 23 Uncertainty over Income Tax Treatments
INT 107 Introduction of the Euro
INT 110 Government Assistance—No Specific Relation to Operating Activities
INT 125 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
INT 129 Service Concession Arrangements: Disclosures
INT 132 Intangible Assets—Web Site Costs
Documents by period

Concepts documents describe the objective of, and the concepts for, general purpose financial reporting, including the Australian concept of a "reporting entity" (see SAC 1), which is relevant only to some entities (see AASB 1057). The purpose of a Conceptual Framework is to (a) assist the AASB to develop Standards based on consistent concepts; (b) assist preparers to develop consistent accounting policies when no Standard applies to a particular transaction or event or when a Standard allows a choice of accounting policy; and (c) assist all parties to understand and interpret the Standards.

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Statements by period

Practice Statements provide guidance to entities when preparing general purpose financial statements that comply with Australian Accounting Standards

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Decisions by period

Agenda Decisions report the AASB's reasoning when issues that are raised for consideration by the AASB are either not added to the agenda or else are removed from the agenda when it is decided that a domestic pronouncement or amendment will not be issued.  Agenda Decisions cover matters of ongoing significance to general purpose financial statements.

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