Toggle view

This list covers pronouncements (or versions) applying only to periods later than the calendar year 1 January 2023 to 31 December 2023.

AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AASB 141 Agriculture
AASB 1004 Contributions
AASB 1023 General Insurance Contracts
AASB 1039 Concise Financial Reports
AASB 1048 Interpretation of Standards
AASB 1049 Whole of Government and General Government Sector Financial Reporting
AASB 1050 Administered Items
AASB 1051 Land Under Roads
AASB 1052 Disaggregated Disclosures
AASB 1053 Application of Tiers of Australian Accounting Standards
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 – 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 – 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 – 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 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 – 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 10 Consolidated Financial Statements – uncompiled amendments
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 -- 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] -- 819kB beginning on or after 1 January 2025
AASB 13 Fair Value Measurement
AASB 15 Revenue from Contracts with Customers – 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 16 Leases