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This list covers pronouncements (or versions) applying only to periods later than the financial year 1 July 2024 to 30 June 2025.

AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
INT 2 Members’ Shares in Co-operative Entities and Similar Instruments
INT 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
INT 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
INT 7 Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies
INT 10 Interim Financial Reporting and Impairment
INT 12 Service Concession Arrangements
INT 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
INT 16 Hedges of a Net Investment in a Foreign Operation
INT 17 Distributions of Non-cash Assets to Owners
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
INT 2 Members’ Shares in Co-operative Entities and Similar Instruments
INT 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
INT 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
INT 7 Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies
INT 10 Interim Financial Reporting and Impairment
INT 12 Service Concession Arrangements
INT 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
INT 16 Hedges of a Net Investment in a Foreign Operation
INT 17 Distributions of Non-cash Assets to Owners
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
List Int Amending Pronouncements for Interpretations – Not Yet Fully Compiled – complete list
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
INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities – 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
INT 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds – 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
INT 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment – 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
INT 12 Service Concession Arrangements – 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
INT 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction – 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
INT 16 Hedges of a Net Investment in a Foreign Operation – 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
INT 17 Distributions of Non-cash Assets to Owners – 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
INT 19 Extinguishing Financial Liabilities with Equity Instruments – 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
INT 20 Stripping Costs in the Production Phase of a Surface Mine – 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