List
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Amending Pronouncements for Standards – Not Yet Fully Compiled – complete list |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2024-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements: Tier 2 Disclosures --
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284kB |
beginning on or after 1 January 2024 that end on or after 30 June 2024 |
AASB 2014-10 Amendments to Australian Accounting Standards – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture --
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291kB |
beginning on or after 1 January 2025 |
AASB 2021-7c Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections [deferred AASB 10 and AASB 128 amendments in AASB 2014-10 apply] --
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819kB |
beginning on or after 1 January 2025 |
AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability --
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943kB |
beginning on or after 1 January 2025 |
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1930kB |
beginning on or after 1 July 2026 |
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AASB 1
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First-time Adoption of Australian Accounting Standards – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability --
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943kB |
beginning on or after 1 January 2025 |
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1930kB |
beginning on or after 1 July 2026 |
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AASB 3
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Business Combinations – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1930kB |
beginning on or after 1 July 2026 |
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AASB 5
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Non-current Assets Held for Sale and Discontinued Operations – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1930kB |
beginning on or after 1 July 2026 |
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AASB 7
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Financial Instruments: Disclosures |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1930kB |
beginning on or after 1 July 2026 |
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AASB 7
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Financial Instruments: Disclosures – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1930kB |
beginning on or after 1 July 2026 |
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AASB 9
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Financial Instruments – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1930kB |
beginning on or after 1 July 2026 |
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AASB 10
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Consolidated Financial Statements – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2014-10 Amendments to Australian Accounting Standards – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture --
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291kB |
beginning on or after 1 January 2025 |
AASB 2021-7c Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections [deferred AASB 10 and AASB 128 amendments in AASB 2014-10 apply] --
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819kB |
beginning on or after 1 January 2025 |
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AASB 13
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Fair Value Measurement |
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AASB 15
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Revenue from Contracts with Customers – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1930kB |
beginning on or after 1 July 2026 |
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