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.


The AASB offers a number of ways that you can find the pronouncement you need:

You can also access pronouncement tables from the following:

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