Toggle view

This list covers pronouncements (or versions) applying only to periods later than the financial year 1 July 2023 to 30 June 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 1054 Australian Additional Disclosures – 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 1055 Budgetary Reporting – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
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 1056 Superannuation Entities – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
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 1057 Application of Australian Accounting Standards – 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 1058 Income of Not-for-Profit Entities – 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 (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 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 – periods that end before 30 June 2024
Subsequent Amending Pronouncements Download Applies to periods
AASB 2024-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements: Tier 2 Disclosures -- 279kB beginning on or after 1 January 2024 that end on or after 30 June 2024
AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities – periods beginning before 1 January 2025 that end on or after 30 June 2024
Subsequent Amending Pronouncements Download Applies to periods
AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability -- 922kB beginning on or after 1 January 2025
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 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability -- 922kB beginning on or after 1 January 2025