The linked PDF document provides a list of recent amending pronouncements that have been fully compiled into Australian Accounting Standards for the current and earlier periods. As the portal's "current" reporting period is presently set as calendar year 2026, this list includes only amending pronouncements with an operative date ranging from 1 July 2024 to no later than 1 January 2026. The amending pronouncements in this list therefore relate to calendar years 2025 and/or 2026 and/or financial years 2024/25 and/or 2025/26. They are presented in ascending operative date order.
A separate list (if applicable) for those recent amending pronouncements that have been fully compiled into Australian Accounting Standards for future periods is available at the top of the Future Periods tab on the landing page for Australian Accounting Standards. The amending pronouncements in this list have an operative date after 1 January 2026 and so apply to the specified reporting periods later than calendar year 2026.
Preamble
Recent Amending Pronouncements for Australian Accounting Standards – Fully Compiled – for the Current and Earlier Periods
The list of recent amending pronouncements that have been fully compiled into Australian Accounting Standards for the current period and earlier periods is available as a linked PDF document. This list also provides links to PDF versions of the amending pronouncements, which have an operative date ranging from 1 July 2024 to 1 January 2026, as noted above.
Alternatively, portal users can access these amending pronouncements by clicking on the links presented in the right-hand panel. They are presented there in ascending issue date order.