VERSION PDF DOWNLOAD AMENDED BY
AASB 137 – Compilation – Applies to periods beginning on or after 1 July 2026 but before 1 January 2027
Download PDF – 482kB
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 137 – Compilation – Applies to periods beginning on or after 1 July 2025 but before 1 July 2026 that end on or after 28 February 2026
Download PDF – 457kB
Subsequent Amending Pronouncements Download Applies to periods
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector -- 1886kB beginning on or after 1 July 2026
AASB 137 – Compilation – Applies to periods beginning on or after 1 January 2023 but before 1 July 2025 that end on or after 28 February 2026
Download PDF – 1181kB
Subsequent Amending Pronouncements Download Applies to periods
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 137 – Compilation – Applies to periods beginning on or after 1 January 2023 that end before 28 February 2026
Download PDF – 1181kB
Subsequent Amending Pronouncements Download Applies to periods
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 137 – Compilation – Applies to periods beginning on or after 1 January 2022 but before 1 January 2023
Download PDF – 1121kB
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
AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments -- 948kB beginning on or after 1 January 2023
AASB 137 – Compilation – Applies to periods beginning on or after 1 July 2021 but before 1 January 2022
Download PDF – 1110kB
Subsequent Amending Pronouncements Download Applies to periods
AASB 2020-3 Amendments to Australian Accounting Standards – Annual Improvements 2018–2020 and Other Amendments -- 970kB beginning on or after 1 January 2022
AASB 2021-7a Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections [general editorials] -- 800kB beginning on or after 1 January 2022