AASB S2025-1 Amendments to Greenhouse Gas Emissions Disclosures 349kB Beginning on or after 1 January 2027
AASB 2026-1 Amendments to Australian Accounting Standards – Disclosures about Uncertainties in the Financial Statements 323kB Beginning on or after 1 July 2025 that end on or after 28 February 2026
AASB 2025-4 Amendments to Australian Accounting Standards – Translation to a Hyperinflationary Presentation Currency 316kB Beginning on or after 1 January 2027
AASB 2025-3 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures 285kB Beginning on or after 1 January 2026
AASB 2025-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments: Tier 2 Disclosures 284kB Beginning on or after 1 January 2026
AASB 2025-1 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity 328kB Beginning on or after 1 January 2026
AASB 2024-4b Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 272kB Beginning on or after 1 January 2028
AASB 2024-4a Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 272kB Beginning on or after 1 January 2025
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 316kB Beginning on or after 1 January 2026
AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments 344kB Beginning on or after 1 January 2026