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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 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 140 Investment Property
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AASB 129 Financial Reporting in Hyperinflationary Economies – 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 132 Financial Instruments: Presentation – 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 133 Earnings per Share – 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 134 Interim Financial Reporting – 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 136 Impairment of Assets – 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 137 Provisions, Contingent Liabilities and Contingent Assets – 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 138 Intangible Assets – 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 140 Investment Property – 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 141 Agriculture – 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 1023 General 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