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List AAS
Recent Amending Pronouncements for Australian Accounting Standards – Fully Compiled – for the Current and Earlier Periods
Operative Date
Reporting periods beginning on or after
1 July 2025
List of Pronouncements
AASB 2020-1 re Classification of Liabilities as Current or Non-current [PDF 902kB]
AASB 2020-6 re Classification of Liabilities as Current or Non-current – Deferral of Effective Date [PDF 688kB]
AASB 2022-5 re Lease Liability in a Sale and Leaseback [PDF 700kB]
AASB 2022-6 re Non-current Liabilities with Covenants [PDF 991kB]
AASB 2022-10 re Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities [PDF 1663kB]
AASB 2023-1 re Supplier Finance Arrangements [PDF 832kB]
AASB 2023-3 re Disclosure of Non-current Liabilities with Covenants: Tier 2 [PDF 841kB]
AASB 2023-5 re Lack of Exchangeability [PDF 922kB]
AASB 2024-1 re Supplier Finance Arrangements: Tier 2 Disclosures [PDF 279kB]
AASB 2024-4a re Continued Deferral of Effective Date of AASB 2014-10 Amendments [PDF 272kB]
AASB 2026-1 re Disclosures about Uncertainties in the Financial Statements [PDF 323kB]
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