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 108 Accounting Policies, Changes in Accounting Estimates and Errors
AASB 110 Events after the Reporting Period
AASB 112 Income Taxes
AASB 116 Property, Plant and Equipment
AASB 119 Employee Benefits
AASB 120 Accounting for Government Grants and Disclosure of Government Assistance
AASB 121 The Effects of Changes in Foreign Exchange Rates
AASB 123 Borrowing Costs
AASB 124 Related Party Disclosures
AASB 127 Separate Financial Statements
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 1003 Australian Petroleum Resource Rent Tax
INT 1019 The Superannuation Contributions Surcharge
INT 1030 Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods
INT 1031 Accounting for the Goods and Services Tax (GST)
INT 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities
INT 1052 Tax Consolidation Accounting
INT 1055 Accounting for Road Earthworks
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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