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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
INT 19 Extinguishing Financial Liabilities with Equity Instruments
INT 20 Stripping Costs in the Production Phase of a Surface Mine
INT 21 Levies
INT 22 Foreign Currency Transactions and Advance Consideration
INT 23 Uncertainty over Income Tax Treatments
INT 107 Introduction of the Euro
INT 110 Government Assistance—No Specific Relation to Operating Activities
INT 125 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
INT 129 Service Concession Arrangements: Disclosures
INT 132 Intangible Assets—Web Site Costs
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
INT 1003 Australian Petroleum Resource Rent Tax
INT 1019 The Superannuation Contributions Surcharge
INT 1030 Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods
INT 1031 Accounting for the Goods and Services Tax (GST)
INT 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities
INT 1052 Tax Consolidation Accounting
INT 1055 Accounting for Road Earthworks
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
INT 1055 Accounting for Road Earthworks – 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