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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
PS 2 Making Materiality Judgements
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
PS 2 Making Materiality Judgements
AASB No. TITLE OPERATIVE DATE AMENDED BY ALL VERSIONS
List PS Amending Pronouncements for Practice Statements – 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
IFRS PS 1 Management Commentary
PS 2 Making Materiality Judgements – 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