VERSION PDF DOWNLOAD AMENDED BY
AASB 107 – Compilation – Applies to periods beginning on or after 1 January 2026 but before 1 January 2027
Download PDF – 422kB
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
AASB 2026-4 (NFP/super) Amendments to Australian Accounting Standards – Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation [for not-for-profit and superannuation entities] -- 584kB beginning on or after 1 January 2028
AASB 107 – Compilation – Applies to periods beginning on or after 1 January 2024 but before 1 January 2026
Download PDF – 398kB
Subsequent Amending Pronouncements Download Applies to periods
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 -- 316kB beginning on or after 1 January 2026
AASB 107 – Compilation – Applies to periods beginning on or after 1 January 2023 but before 1 January 2024
Download PDF – 1274kB
Subsequent Amending Pronouncements Download Applies to periods
AASB 2023-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements -- 832kB beginning on or after 1 January 2024
AASB 107 – Compilation – Applies to periods beginning on or after 1 July 2021 but before 1 January 2023
Download PDF – 1225kB
Subsequent Amending Pronouncements Download Applies to periods
AASB 17 Appendix D Amendments to Other Australian Accounting Standards -- 421kB beginning on or after 1 January 2023