The AASB Pronouncements Web Portal (a.k.a. the "Standards Portal") is an initiative of the AASB to improve the accessibility, functionality and usability of the Standards and other pronouncements issued by the AASB that apply to reporting periods beginning on or after 1 July 2021. It is best viewed using Google Chrome.
If you would like to provide feedback on the portal, please send it to [email protected]. Or use the feedback links at the bottom of each pronouncement page.
Note on the contents! All AASB pronouncements are loaded in the portal, including the versions applying to the 2024 calendar year and to the 2024/25 financial year. The home-page-linked versions are those applying to the 2024 calendar year, which is now the preset current period for the period landing pages. The new Australian Sustainability Reporting Standards also appear on the home page, despite applying only from the 2025 calendar year.
The main features of the portal include:
· pronouncements classified by type and listed by number or theme on the home page
· contents of pronouncements can be copied or linked to your own documents
· table of contents for a pronouncement linked to the paragraphs
· linked definition, paragraph and pronouncement cross-references
· pronouncements can be searched by reporting period, including your own financial period, as well as through a future periods listing
· all versions of a pronouncement available in a single list, including superseded versions
· amending Standards – linked to relevant pronouncements, plus a list of uncompiled amending Standards (if any) for each pronouncement and also a complete list of the not-yet-fully-compiled amending Standards applicable to each type of pronouncement at the top of the future periods list for each type
· links to any additional materials presented with each pronouncement, such as Interpretations, IASB and AASB supporting materials, IFRIC and AASB agenda decisions
· word search functions covering all paragraphs or just definition paragraphs, with the portal user able to filter the results by reporting period dates and/or types of pronouncements.
New and forthcoming features for the portal include:
· new – Australian Sustainability Reporting Standards AASB S1 and AASB S2 now published in the portal
· new – Accounting Standard versions now linked to portal versions of Interpretations and AASB Agenda Decisions rather than PDF versions
· new – single-click link "Open all Sections" to open (or close) all sections of a pronouncement
· new – the headings in each closed section of a pronouncement are now active links (despite not looking any different to before) – click on a heading to open the section at that heading.
We hope that you like the AASB Standards Portal! Please let us know what you think of it!