Toggle view

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
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 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