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This list covers pronouncements (or versions) applying only to periods later than the calendar year 1 January 2025 to 31 December 2025.

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 1054 Australian Additional Disclosures
AASB 1055 Budgetary Reporting
AASB 1056 Superannuation Entities
AASB 1057 Application of Australian Accounting Standards
AASB 1058 Income of Not-for-Profit Entities
AASB 1059 Service Concession Arrangements: Grantors
AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AASB 1059 Service Concession Arrangements: Grantors – 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 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
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