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This list covers pronouncements (or versions) applying only to periods later than the financial year 1 July 2025 to 30 June 2026.

AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
Conceptual Framework Conceptual Framework for Financial Reporting
Framework Framework for the Preparation and Presentation of Financial Statements
SAC 1 Definition of the Reporting Entity
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
Conceptual Framework Conceptual Framework for Financial Reporting
Framework Framework for the Preparation and Presentation of Financial Statements
SAC 1 Definition of the Reporting Entity
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
List CD Amending Pronouncements for Concepts Documents – Not Yet Fully Compiled – complete list
Subsequent Amending Pronouncements Download Applies to periods
AASB 2026-2 Amendments to Australian Accounting Standards – Extending the Application of the Conceptual Framework and Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements -- 1139kB beginning on or after 1 July 2029
Conceptual Framework Conceptual Framework for Financial Reporting – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2026-2 Amendments to Australian Accounting Standards – Extending the Application of the Conceptual Framework and Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements -- 1139kB beginning on or after 1 July 2029
Framework Framework for the Preparation and Presentation of Financial Statements – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2026-2 Amendments to Australian Accounting Standards – Extending the Application of the Conceptual Framework and Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements -- 1139kB beginning on or after 1 July 2029
SAC 1 Definition of the Reporting Entity – uncompiled amendments
Subsequent Amending Pronouncements Download Applies to periods
AASB 2026-2 Amendments to Australian Accounting Standards – Extending the Application of the Conceptual Framework and Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements -- 1139kB beginning on or after 1 July 2029