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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 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 127 Separate Financial Statements
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AASB 11 Joint Arrangements
AASB 12 Disclosure of Interests in Other Entities
AASB 13 Fair Value Measurement
AASB 14 Regulatory Deferral Accounts
AASB 15 Revenue from Contracts with Customers
AASB 16 Leases
AASB 17 Insurance Contracts
AASB 101 Presentation of Financial Statements
AASB 102 Inventories
AASB 107 Statement of Cash Flows
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
List Amending Pronouncements for Standards – Not Yet Fully Compiled – complete list
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 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments -- 344kB beginning on or after 1 January 2026
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 -- 316kB beginning on or after 1 January 2026
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 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 1 First-time Adoption of Australian Accounting Standards – 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
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 -- 316kB beginning on or after 1 January 2026
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 2 Share-based Payment – 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 3 Business Combinations – 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 4 Insurance Contracts – 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 5 Non-current Assets Held for Sale and Discontinued Operations – 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 6 Exploration for and Evaluation of Mineral Resources – 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 7 Financial Instruments: Disclosures – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments -- 344kB beginning on or after 1 January 2026
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 -- 316kB beginning on or after 1 January 2026
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 8 Operating Segments – 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 9 Financial Instruments – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments -- 344kB beginning on or after 1 January 2026
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 -- 316kB beginning on or after 1 January 2026
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