New Standards for 2024/25 and earlier financial years | AASB
The following pronouncements apply mandatorily to the 2024/25 financial year. They were not mandatory for the 2023/24 financial year, but could be applied early. The Standards are linked …
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.
Commonwealth entities are required to individually assess the likely impacts of new and/or revised accounting standards, taking into consideration how changes to AAS impact their …
Accounting Standards | AASB
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.
New Standard AASB 18 issued
Jun 14, 2024 · These new requirements will enable investors and other financial statement users to make more informed decisions, including better allocations of capital, that will contribute to …
Search Amending Standards | AASB
AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments
Accounting Standards
Jan 1, 2005 · The current reporting period is either a calendar year or a regular financial year, and is reset on the portal twice a year to support general usage of the portal.
Australian Accounting Standards Board
We have compiled a list of AASB, government, and industry resources related to the impacts of COVID-19 on financial reporting. Access further information on the Freedom of Information …
FASB Issues New Standard to Improve Interim Reporting
4 days ago · FASB Issues New Standard to Improve Interim Reporting Norwalk, CT—December 8, 2025— The Financial Accounting Standards Board (FASB) today issued an Accounting …
New Requirements Effective For 31 December 2024 - Bentleys
Dec 31, 2024 · Read our insights of the new requirements effective from 31 December 2024, including new accounting standards, amendments to AASB and more.