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This list covers pronouncements (or versions) applying only to periods later than the calendar year 1 January 2026 to 31 December 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
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 127 Separate Financial Statements
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 No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AASB 1061 General Purpose Financial Statements – Not-for-Profit Private Sector Tier 3 Entities