| 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 2024-4a Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 --
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258kB |
beginning on or after 1 January 2025 |
| AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments --
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344kB |
beginning on or after 1 January 2026 |
| AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 --
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316kB |
beginning on or after 1 January 2026 |
| AASB 2025-1 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity --
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328kB |
beginning on or after 1 January 2026 |
| AASB 2025-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments: Tier 2 Disclosures --
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284kB |
beginning on or after 1 January 2026 |
| AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1886kB |
beginning on or after 1 July 2026 |
| AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
| 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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285kB |
beginning on or after 1 January 2028 |
| AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
| AASB 2024-4b Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 --
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258kB |
beginning on or after 1 January 2028 |
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| AASB 1
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First-time Adoption of Australian Accounting Standards |
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| Subsequent Amending Pronouncements |
Download |
Applies to periods |
| AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 --
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316kB |
beginning on or after 1 January 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 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 --
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316kB |
beginning on or after 1 January 2026 |
| AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1886kB |
beginning on or after 1 July 2026 |
| AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
| AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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| AASB 2
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Share-based Payment – uncompiled amendments |
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| Subsequent Amending Pronouncements |
Download |
Applies to periods |
| AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
| AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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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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1886kB |
beginning on or after 1 July 2026 |
| AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
| AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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| AASB 4
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Insurance Contracts – uncompiled amendments |
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| Subsequent Amending Pronouncements |
Download |
Applies to periods |
| AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
| AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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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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1886kB |
beginning on or after 1 July 2026 |
| AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
| AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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| AASB 6
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Exploration for and Evaluation of Mineral Resources – uncompiled amendments |
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| Subsequent Amending Pronouncements |
Download |
Applies to periods |
| AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
| AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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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 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments --
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344kB |
beginning on or after 1 January 2026 |
| AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 --
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316kB |
beginning on or after 1 January 2026 |
| AASB 2025-1 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity --
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328kB |
beginning on or after 1 January 2026 |
| AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1886kB |
beginning on or after 1 July 2026 |
| AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
| AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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| AASB 8
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Operating Segments – uncompiled amendments |
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| Subsequent Amending Pronouncements |
Download |
Applies to periods |
| AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
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