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This list covers pronouncements (or versions) applying only to periods later than the financial year 1 July 2022 to 30 June 2023.

AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AASB 1 First-time Adoption of Australian Accounting Standards
AASB 2 Share-based Payment
AASB 3 Business Combinations
AASB 4 Insurance Contracts
AASB 5 Non-current Assets Held for Sale and Discontinued Operations
AASB 6 Exploration for and Evaluation of Mineral Resources
AASB 7 Financial Instruments: Disclosures
AASB 8 Operating Segments
AASB 9 Financial Instruments
AASB 10 Consolidated Financial Statements
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AASB 1 First-time Adoption of Australian Accounting Standards
AASB 2 Share-based Payment
AASB 3 Business Combinations
AASB 4 Insurance Contracts
AASB 5 Non-current Assets Held for Sale and Discontinued Operations
AASB 6 Exploration for and Evaluation of Mineral Resources
AASB 7 Financial Instruments: Disclosures
AASB 8 Operating Segments
AASB 9 Financial Instruments
AASB 10 Consolidated Financial Statements
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AASB 1 First-time Adoption of Australian Accounting Standards
Subsequent Amending Pronouncements Download Applies to periods
AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability -- 943kB beginning on or after 1 January 2025
AASB 1 First-time Adoption of Australian Accounting Standards – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability -- 943kB beginning on or after 1 January 2025
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1930kB beginning on or after 1 July 2026
AASB 3 Business Combinations
Subsequent Amending Pronouncements Download Applies to periods
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1930kB beginning on or after 1 July 2026
AASB 3 Business Combinations – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1930kB beginning on or after 1 July 2026
AASB 5 Non-current Assets Held for Sale and Discontinued Operations
Subsequent Amending Pronouncements Download Applies to periods
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1930kB beginning on or after 1 July 2026
AASB 5 Non-current Assets Held for Sale and Discontinued Operations – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1930kB beginning on or after 1 July 2026
AASB 7 Financial Instruments: Disclosures
Subsequent Amending Pronouncements Download Applies to periods
AASB 2023-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements -- 851kB beginning on or after 1 January 2024
AASB 7 Financial Instruments: Disclosures
Subsequent Amending Pronouncements Download Applies to periods
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1930kB beginning on or after 1 July 2026
AASB 7 Financial Instruments: Disclosures – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1930kB beginning on or after 1 July 2026
AASB 9 Financial Instruments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1930kB beginning on or after 1 July 2026