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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
AASB 107 Statement of Cash Flows
AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors
AASB 110 Events after the Reporting Period
AASB 112 Income Taxes
AASB 116 Property, Plant and Equipment
AASB 119 Employee Benefits
AASB 120 Accounting for Government Grants and Disclosure of Government Assistance
AASB 121 The Effects of Changes in Foreign Exchange Rates
AASB 123 Borrowing Costs
AASB 124 Related Party Disclosures
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

Ending
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 18 Presentation and Disclosure in Financial Statements [for all entities]
Subsequent Amending Pronouncements Download Applies to periods
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 18 Presentation and Disclosure in Financial Statements – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
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 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 20 Regulatory Assets and Regulatory Liabilities
AASB 102 Inventories – 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 107 Statement of Cash Flows
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 2026-4 (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 107 Statement of Cash Flows – 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 2026-4 (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 108 Accounting Policies, Changes in Accounting Estimates and Errors – 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 110 Events after the Reporting Period – 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 112 Income Taxes – 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 116 Property, Plant and Equipment – 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