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This list covers pronouncements (or versions) applying only to periods later than the financial year 1 July 2022 to 30 June 2023.

AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AD-AASB 112 [12-12] Substantive Enactment of Major Tax Bills in Australia

Ending
AD-AASB 112 [10-15] Accounting for Income Tax of Public Sector Entities

Ending
AD-AASB 116 [6-15] Definition of Residual Value in relation to Infrastructure Assets

Ending
AD-AASB 124 [4-17] Materiality of Key Management Personnel Related Party Transactions of Not-for-Profit Public Sector Entities

Ending
AD-AASB 1049 [5-13] GAAP/GFS Harmonisation for Entities within the GGS

Ending
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AD-AASB 112 [12-12] Substantive Enactment of Major Tax Bills in Australia

Ending
AD-AASB 112 [10-15] Accounting for Income Tax of Public Sector Entities

Ending
AD-AASB 116 [6-15] Definition of Residual Value in relation to Infrastructure Assets

Ending
AD-AASB 124 [4-17] Materiality of Key Management Personnel Related Party Transactions of Not-for-Profit Public Sector Entities

Ending
AD-AASB 1049 [5-13] GAAP/GFS Harmonisation for Entities within the GGS

Ending
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
AD-AASB 116 [6-15] Trial Agenda Decision – Testing only
Subsequent Amending Pronouncements Download Applies to periods
AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules -- 750kB beginning on or after 1 January 2023 that end on or after 30 June 2023
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1930kB beginning on or after 1 July 2026
AD-AASB 116 [6-15] Agenda Decision Test Only – Simple Auto version test