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AASB 7 – Compilation – Applies to periods beginning on or after 1 July 2026 but before 1 January 2027
Download PDF – 560kB
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 7 – Compilation – Applies to periods beginning on or after 1 January 2026 but before 1 July 2026
Download PDF – 526kB
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 7 – Compilation – Applies to periods beginning on or after 1 January 2024 but before 1 January 2026
Download PDF – 477kB
Subsequent Amending Pronouncements Download Applies to periods
AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments -- 344kB beginning on or after 1 January 2026
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 -- 316kB 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 7 – Compilation – Applies to periods beginning on or after 1 January 2023 but before 1 January 2024
Download PDF – 1298kB
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 7 – Compilation – Applies to periods beginning on or after 1 January 2022 but before 1 January 2023
Download PDF – 1226kB
Subsequent Amending Pronouncements Download Applies to periods
AASB 2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates -- 838kB beginning on or after 1 January 2023
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 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards -- 891kB beginning on or after 1 January 2023
AASB 7 – Compilation – Applies to periods beginning on or after 1 July 2021 but before 1 January 2022
Download PDF – 1224kB
Subsequent Amending Pronouncements Download Applies to periods
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