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This list covers pronouncements (or versions) applying only to periods later than the calendar year 1 January 2024 to 31 December 2024.

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 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 10 Consolidated Financial Statements – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 -- 316kB beginning on or after 1 January 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 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 2024-4 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 -- 258kB beginning on or after 1 January 2028
AASB 11 Joint Arrangements – 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 12 Disclosure of Interests in Other Entities – 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 13 Fair Value Measurement – 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 14 Regulatory Deferral Accounts – 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 15 Revenue from Contracts with Customers – uncompiled amendments
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 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 16 Leases – 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 17 Insurance Contracts – uncompiled amendments
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 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 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 – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 -- 316kB beginning on or after 1 January 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 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