The Australian Accounting Standards Board (AASB) is an independent accounting standard-setter based in Melbourne, Australia.
About Australian Accounting Standards
The Australian Accounting Standards Board (the Board) is responsible for developing and issuing Accounting Standards applicable to Australian entities and the “care and maintenance” of the body of Standards. The Board’s functions and powers are set out in the Australian Securities and Investments Commission Act 2001.
Pronouncements
The AASB offers a number of ways that you can find the pronouncement you need:
- Enter keywords into the quick search box to the right – this will show a list of the latest pronouncements containing the keywords you provide
- Search for a pronouncement by reporting period – you can select a starting date (and ending date) and refine your search with keywords, number or title
- Browse for pronouncements – this displays a list of pronouncements ordered by reference number
- Search for a specific document – locate and display any active (non-archive) document
You can also access pronouncement tables from the following:
- AASB standards
- Interpretations
- Conceptual framework
- RDR early application versions – the search functions above do not apply to these versions
Other items you may be interested in:
- Glossary of defined terms
- Statements of accounting concepts
- Archive/Search for a specific document – a post-2005 pronouncement is archived only when it has been superseded for all of the mandatory reporting periods to which it relates.