They were not mandatory for the 2020/21 financial year (but could be applied early, if permitted). General · AASB 2020-5 Amendments to Australian Accounting Standards – Insurance Contracts …

This document outlines all standards issued by the AASB and the IASB which will be applicable for the first time or available for early adoption for any financial year ending on or after 31 December 2025.

New AASB pronouncements and changes to AAS relating to the 2024–25 financial year are provided in Attachment A – Table A. The likely impact of a new or amending accounting standard on a …

Jun 30, 2025 · This AASB follows the issuance of AASB 2024-2 (refer above), which amended AASB 7 and AASB 9, extending some of the new disclosure requirements to Tier 2 entities.

The Financial Reporting Update 2025 offers critical guidance for entities preparing for the 30 June 2025 reporting season, highlighting key areas that could influence financial reporting and sustainability …

This publication provides a high-level summary of the key changes to the presentation and disclosure requirements of financial statements arising from the issue of the new AASB 18 Presentation and …

Jun 3, 2025 · New standards effective for the first time, including changes to AASB 101, supplier finance arrangements, and leaseback transactions. A first look at AASB 18, introducing a more structured …

Feb 17, 2026 · On 15 December 2025, the Australian Accounting Standards Board (AASB) approved amendments to AASB S2 Climate-related Disclosures, aligning with similar recent amendments to …

Jan 20, 2026 · Following the AASB consultation process, the AASB has made some key changes to the final Standards. The overarching change is to more closely mirror the ISSB standards IFRS S1 and S2.

Jan 1, 2021 · This list covers pronouncements (or versions) applying only to periods later than the calendar year 1 January 2025 to 31 December 2025.