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This list covers pronouncements (or versions) applying only to periods later than the financial year 1 July 2023 to 30 June 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 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 21 Levies – 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 22 Foreign Currency Transactions and Advance Consideration – 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 23 Uncertainty over Income Tax Treatments – 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 107 Introduction of the Euro – 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 110 Government Assistance—No Specific Relation to Operating Activities – 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
INT 125 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders – 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 129 Service Concession Arrangements: Disclosures – 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 132 Intangible Assets—Web Site Costs – 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 1003 Australian Petroleum Resource Rent Tax – 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 1031 Accounting for the Goods and Services Tax (GST) – 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