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This list covers pronouncements (or versions) applying only to periods later than the financial year 1 July 2025 to 30 June 2026.

AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
List AAS Recent Amending Pronouncements for Australian Accounting Standards – Fully Compiled – for the Current and Earlier Periods
Subsequent Amending Pronouncements Download Applies to periods
AASB 2026-1 Amendments to Australian Accounting Standards – Disclosures about Uncertainties in the Financial Statements -- 323kB beginning on or after 1 July 2025 that end on or after 28 February 2026
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 No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AASB 128 Investments in Associates and Joint Ventures
AASB 129 Financial Reporting in Hyperinflationary Economies
AASB 132 Financial Instruments: Presentation
AASB 133 Earnings per Share
AASB 134 Interim Financial Reporting
AASB 136 Impairment of Assets
AASB 137 Provisions, Contingent Liabilities and Contingent Assets
AASB 138 Intangible Assets
AASB 139 Financial Instruments: Recognition and Measurement
AASB 140 Investment Property
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
List AAS Recent Amending Pronouncements for Australian Accounting Standards – Fully Compiled – for Future Periods
Subsequent Amending Pronouncements Download Applies to periods
AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments -- 344kB beginning on or after 1 January 2026
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 -- 316kB beginning on or after 1 January 2026
AASB 2025-1 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity -- 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 -- 284kB beginning on or after 1 January 2026
AASB 2025-3 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures -- 285kB beginning on or after 1 January 2026
List AAS Amending Pronouncements for Australian Accounting Standards – Not Yet Fully Compiled – complete list
Subsequent Amending Pronouncements Download Applies to periods
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1886kB beginning on or after 1 July 2026
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] -- 1433kB beginning on or after 1 January 2027
AASB 2025-4 Amendments to Australian Accounting Standards – Translation to a Hyperinflationary Presentation Currency -- 316kB beginning on or after 1 January 2027
AASB 2026-3 (FP) Amendments to Australian Accounting Standards – Fair Value Option for Investments in Associates and Joint Ventures [for for-profit entities] -- 305kB beginning on or after 1 January 2027
AASB 2026-4 (FP) Amendments to Australian Accounting Standards – Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation [for for-profit entities] -- 495kB 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 -- 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] -- 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 -- 272kB beginning on or after 1 January 2028
AASB 2026-3 (NFP/super) Amendments to Australian Accounting Standards – Fair Value Option for Investments in Associates and Joint Ventures [for not-for-profit and superannuation entities] -- 305kB beginning on or after 1 January 2028
AASB 2026-4 (NFP/super) Amendments to Australian Accounting Standards – Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation [for not-for-profit and superannuation entities] -- 495kB beginning on or after 1 January 2028
AASB 20 Appendix D Amendments to Other Australian Accounting Standards -- 843kB beginning on or after 1 January 2029
AASB 1061 Appendix C Amendments to Other Australian Accounting Standards -- 1371kB beginning on or after 1 July 2029
AASB 2026-2 (Compilation) Amendments to Australian Accounting Standards – Extending the Application of the Conceptual Framework and Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements -- 1807kB beginning on or after 1 July 2029
AASB 1 First-time Adoption of Australian Accounting Standards
Subsequent Amending Pronouncements Download Applies to periods
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1886kB beginning on or after 1 July 2026
AASB 1 First-time Adoption of Australian Accounting Standards
Subsequent Amending Pronouncements Download Applies to periods
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] -- 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] -- 1433kB beginning on or after 1 January 2028
AASB 1 First-time Adoption of Australian Accounting Standards – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] -- 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] -- 1433kB beginning on or after 1 January 2028
AASB 20 Appendix D Amendments to Other Australian Accounting Standards -- 843kB beginning on or after 1 January 2029
AASB 1061 Appendix C Amendments to Other Australian Accounting Standards -- 1371kB beginning on or after 1 July 2029
AASB 2026-2 (Compilation) Amendments to Australian Accounting Standards – Extending the Application of the Conceptual Framework and Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements -- 1807kB beginning on or after 1 July 2029
AASB 2 Share-based Payment – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] -- 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] -- 1433kB beginning on or after 1 January 2028
AASB 2026-2 (Compilation) Amendments to Australian Accounting Standards – Extending the Application of the Conceptual Framework and Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements -- 1807kB beginning on or after 1 July 2029
AASB 3 Business Combinations
Subsequent Amending Pronouncements Download Applies to periods
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] -- 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] -- 1433kB beginning on or after 1 January 2028
AASB 3 Business Combinations – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] -- 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] -- 1433kB beginning on or after 1 January 2028
AASB 20 Appendix D Amendments to Other Australian Accounting Standards -- 843kB beginning on or after 1 January 2029
AASB 2026-2 (Compilation) Amendments to Australian Accounting Standards – Extending the Application of the Conceptual Framework and Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements -- 1807kB beginning on or after 1 July 2029
AASB 4 Insurance Contracts – uncompiled amendments [early application only]
Subsequent Amending Pronouncements Download Applies to periods
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] -- 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] -- 1433kB beginning on or after 1 January 2028
AASB 5 Non-current Assets Held for Sale and Discontinued Operations
Subsequent Amending Pronouncements Download Applies to periods
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] -- 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] -- 1433kB beginning on or after 1 January 2028