Australian Government
Auditing and Assurance Standards Board
These support materials are not included with AASB Standards or its framework documents.
The table below provides supporting materials issued by the IASB in relation to its Standards and framework document that have not been published with the equivalent AASB Accounting Standards or framework documents. For copyright reasons, these materials are available only to AASB website users in Australia. These materials must not be forwarded to anyone outside Australia; they can obtain these materials by subscription from the IASB.
The website of the IASB also includes lists of items not added to the agenda of the IFRS Interpretations Committee, along with the reasons for those issues not being added to the agenda. These lists can be accessed via the following link: Interpretations Committee Activities – Issues Rejected.
The table below lists only the most recent IASB support materials. Some of the material will relate to future reporting periods, unless corresponding Standards are applied early. Use the Search pronouncements by reporting period page to find the version of each pronouncement that applies to any particular reporting period. Any relevant IASB support materials are linked to each pronouncement.
Where IASB support material has been amended and an updated version has been prepared, the updated version is listed below. The original material and any previous updated versions can be found using the Search for a specific document page under Pronouncements (select from the "Supporting information" choices) or the similar search page under Archive. In the table below, the date shown is the date of the most recent version issued by the IASB. The 'Other' column provides links to IG (Implementation Guidance), IE (Illustrative Examples), EA (Effects Analysis) and other types of support materials.
| AASB No. | Title | Basis for Conclusions | Other |
|---|---|---|---|
| CF | Amendments to the Australian Conceptual Framework | Sep 2010 | TC Sep 2010 |
| 1 | First-time Adoption of Australian Accounting Standards | IG Jan 2012 TC Jan 2012 |
|
| 2 | Share-based Payment | Jan 2012 | TC Jan 2012 |
| 3 | Business Combinations | Jan 2012 | IE Jan 2012 GC Jan 2012 TC Jan 2012 |
| 4 | Insurance Contracts | Jan 2012 | IG Jan 2012 |
| 5 | Non-current Assets Held for Sale and Discontinued Operations | Jan 2012 | IG Jan 2012 |
| 6 | Exploration for and Evaluation of Mineral Resources | Jan 2012 | |
| 7 | Financial Instruments: Disclosures | Jan 2012 | IG Jan 2012 |
| 8 | Operating Segments | Jan 2012 | IG Jan 2012 |
| 9 | Financial Instruments | IN Jul 2014 IE Jul 2014 IG Jul 2014 |
|
| 10 | Consolidated Financial Statements | IN May 2011 | |
| 11 | Joint Arrangements | IN May 2011 | |
| 12 | Disclosure of Interests in Other Entities | Jan 2012 | IN May 2011 |
| 13 | Fair Value Measurement | Jan 2012 | IE Jan 2012 IN May 2011 |
| 14 | Regulatory Deferral Accounts | Jan 2014 | IE Jan 2014 |
| 15 | Revenue from Contracts with Customers | May 2014 | |
| 16 | Leases | Jan 2016 | EA Jan 2016 IE Jan 2016 |
| 17 | Insurance Contracts | May 2017 | EA May 2017 IE May 2017 |
| 101 | Presentation of Financial Statements | Jan 2012 | IG Jan 2012 TC Jan 2012 |
| 102 | Inventories | Jan 2012 | |
| 107 | Statement of Cash Flows | Jan 2012 | |
| 108 | Accounting Policies, Changes in Accounting Estimates and Errors | Jan 2012 | IG Jan 2012 |
| 110 | Events after the Reporting Period | Jan 2012 | |
| 111 | Construction Contracts | none | IE Jan 2012 |
| 112 | Income Taxes | Jan 2012 | |
| 116 | Property, Plant and Equipment | Jan 2012 | |
| 117 | Leases | Jan 2012 | |
| 118 | Revenue | none | |
| 119 | Employee Benefits | Jan 2012 | IN Jun 2011 TC Jan 2012 |
| 119 | Employee Benefits | Jan 2010 | |
| 120 | Accounting for Government Grants and Disclosure of Government Assistance | Jan 2012 | |
| 121 | The Effects of Changes in Foreign Exchange Rates | Jan 2012 | |
| 123 | Borrowing Costs | Jan 2012 | TC Jan 2012 |
| 124 | Related Party Disclosures | Jan 2012 | TC Jan 2012 |
| 127 | Separate Financial Statements | Jan 2012 | TC Jan 2012 |
| 127 | Consolidated and Separate Financial Statements | Jan 2010 | TC Jan 2010 |
| 128 | Investments in Associates and Joint Ventures | Jan 2012 | IN May 2011 TC Jan 2012 |
| 128 | Investments in Associates | Jan 2010 | |
| 129 | Financial Reporting in Hyperinflationary Economies | Jan 2012 | |
| 131 | Interests in Joint Ventures | Jan 2010 | |
| 132 | Financial Instruments: Presentation | Jan 2012 | |
| 133 | Earnings per Share | Jan 2012 | |
| 134 | Interim Financial Reporting | Jan 2012 | |
| 136 | Impairment of Assets | Jan 2012 | |
| 137 | Provisions, Contingent Liabilities and Contingent Assets | none | |
| 138 | Intangible Assets | Jan 2012 | |
| 139 | Financial Instruments: Recognition and Measurement | Jan 2012 | IG Jan 2012 |
| 140 | Investment Property | Jan 2012 | |
| 141 | Agriculture | Jan 2012 | IE Jan 2012 |
| 2010-4 | Improvements to IFRSs [IFRS 1 & 7 and IAS 1 & 34 and IFRIC 13] | May 2010 | IG May 2010 |
| 2010-6 | Disclosures—Transfers of Financial Assets [IFRS 7] |
Oct 2010 | IG Oct 2010 |
| 2010-7 | Financial Instruments [IFRS 1, 2, 3, 4, 5 & 7 and IAS 1, 17, 18, 19, 20, 27, 28, 31, 32, 36, 37, 39, 40 & 41 and IFRIC 2, 4, 5, 10, 12, 17 & 19 and SIC 27] | Oct 2010 | IG Oct 2010 |
| 2010-8 | Deferred Tax: Recovery of Underlying Assets [IAS 12] | Dec 2010 | |
| 2010-9 | Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters [IFRS 1] | Dec 2010 | |
| 2010-10 | Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters [IFRS 1] | Dec 2010 | |
| 2011-7 | Consolidated Financial Statements and Joint Arrangements [IFRS 1, 2, 3, 4, 5, 8 & 9 and IAS 1, 19, 21, 24, 32, 36 & 39 and IFRIC 4, 5, 9 & 17 and SIC 7] | May 2011 | IG May 2011 |
| 2011-8 | Fair Value Measurement [IFRS 1, 3, 4, 5, 7 & 9 and IAS 1, 19, 27, 28, 31, 36, 38, 39, 40 & 41 and IFRIC 14 & 17 and SIC 31 & 32] | May 2011 | IG May 2011 |
| 2011-9 | Presentation of Items of Other Comprehensive Income [IAS 1] | Jun 2011 | IG Jun 2011 |
| 2011-10 | Employee Benefits [IFRS 1, 2, 9, 10 & 13 and IAS 36 & 40 and IFRIC 5 & 14] | Jun 2011 | IG Jun 2011 |
| 2012-2 | Disclosures – Offsetting Financial Assets and Financial Liabilities [IFRS 7] | Dec 2011 | IG Dec 2011 |
| 2012-3 | Offsetting Financial Assets and Financial Liabilities [IAS 32] | Dec 2011 | |
| 2012-4 | Government Loans [IFRS 1] | Mar 2012 | IG Mar 2012 |
| 2012-5 | Annual Improvements to IFRSs 2009–2011 Cycle [IFRS 1 and IAS 1, 16, 32 & 34] | May 2012 | |
| 2012-6 | Mandatory Effective Date of IFRS 9 and Transition Disclosures [IFRS 9] | Dec 2011 | IE Dec 2011 |
| 2012-10 | Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance [IFRS 1, 10, 11 & 12] | Jun 2012 | |
| 2013-3 | Recoverable Amount Disclosures for Non-Financial Assets [IAS 36] | May 2013 | |
| 2013-4 | Novation of Derivatives and Continuation of Hedge Accounting [IAS 39] | Jun 2013 | |
| 2013-5 | Investment Entities [IFRS 1, 3, 5, 9, 10, 12 & 13 and IAS 27, 28 & 39] | Oct 2012 | IE Oct 2012 IG Oct 2012 |
| 2013-9 | Amendments to Australian Accounting Standards – Conceptual Framework, Materiality and Financial Instruments | Nov 2013 | IE Nov 2013 IG Nov 2013 TC Nov 2013 |
| 2014-1 | Amendments to Australian Accounting Standards | Jan 2014 | IG Nov 2013 IE Dec 2013 |
| 2014-3 | Amendments to Australian Accounting Standards – Accounting for Acquisitions of Interests in Joint Operations [IFRS 11] | May 2014 | |
| 2014-4 | Amendments to Australian Accounting Standards – Clarification of Acceptable Methods of Depreciation and Amortisation [IAS 16 & 38 and IFRIC 12] | May 2014 | |
| 2014-5 | Revenue from Contracts with Customers [IFRS 3, 4, 9 (Nov 2009) & 9 (Oct 2010), IAS 16, 23, 36, 39, 40 & 41, IFRIC 12 & 17 and SIC 27] | May 2014 | IE May 2014 |
| 2014-6 | Agriculture: Bearer Plants [IAS 16 & IAS 41] | Jun 2014 | |
| 2014-7 | Financial Instruments [IFRS 1, 2, 3, 4, 5, 7, 9 (Nov 2009), 9 (Oct 2010), 10, 12 & 13, IAS 1, 17, 19, 20 ,23, 27, 28, 32,36, 39, 40 & 41, IFRIC 2, 4, 5, 10, 12, 16, 17 & 19 and SIC 7 & 27] | Jul 2014 | IG Jul 2014 |
| 2014-9 | Equity Method in Separate Financial Statements [IAS 27] | Aug 2014 | |
| 2014-10 | Sale or Contribution of Assets between an Investor and its Associate or Joint Venture [IFRS 10 and IAS 28] | Sep 2014 | |
| 2015-1 | Annual Improvements to IFRSs 2012–2014 Cycle [IFRS 1, 5 & 7 and IAS 19 & 34] | Sep 2014 | |
| 2015-2 | Disclosure Initiative [IAS 1] | Dec 2014 | IG Dec 2014 |
| 2015-5 | Investment Entities: Applying the Consolidation Exception [IFRS 10 & 12 and IAS 28] | Dec 2014 | |
| 2015-10 | Effective Date of Amendments to IFRS 10 and IAS 28 [IFRS 10 and IAS 28] | Dec 2015 | |
| AASB 16 | Leases (Appendix D) | Jan 2016 | EA Jan 2016 IE Jan 2016 |
| 2016-1 | Recognition of Deferred Tax Assets for Unrealised Losses [IAS 12] | Jan 2016 | |
| 2016-2 | Disclosure Initiative (Amendments to IAS 7) [IAS 7] | Jan 2016 | IG Jan 2016 |
| 2016-3 | Clarifications to IFRS 15 [IFRS 15] | Apr 2016 | IE Apr 2016 |
| 2016-5 | Classification and Measurement of Share-based Payment Transactions [IFRS 2] | Jun 2016 | |
| 2016-6 | Applying AASB 9 Financial Instruments with AASB 4 Insurance Contracts [IFRS 4] | Sep 2016 | |
| 2017-1 | Amendments to Australian Accounting Standards – Transfers of Investment Property, Annual Improvements 2014–2016 Cycle and Other Amendments [AASB 1, AASB 128 & AASB 140] | Dec 2016 Dec 2016 |
|
| 2017-2 | Amendments to Australian Accounting Standards – Further Annual Improvements 2014–2016 Cycle [IFRS 1 & 12 and IAS 28] | Dec 2016 | |
| AASB 17 | Insurance Contracts (Appendix D) | May 2017 | EA May 2017 IE May 2017 |
| 2017-6 | Amendments to Australian Accounting Standards – Prepayment Features with Negative Compensation [IFRS 9] | Oct 2017 | |
| 2017-7 | Amendments to Australian Accounting Standards – Long-term Interests in Associates and Joint Ventures [IAS 28] | Oct 2017 | IE Oct 2017 |
| 2018-1 | Amendments to Australian Accounting Standards – Annual Improvements 2015–2017 Cycle [IFRS 3 & 11 and IAS 12, 23 & 32] | Dec 2017 | |
| 2018-2 | Amendments to Australian Accounting Standards – Plan Amendment, Curtailment or Settlement [IAS 19] | Feb 2018 | |
| 2018-6 | Amendments to Australian Accounting Standards – Definition of a Business [IFRS 3] | Dec 2018 | IE Dec 2018 |
| 2018-7 | Amendments to Australian Accounting Standards – Definition of Material [IFRS 17, IAS 1, IAS 8 and Conceptual Framework] | Oct 2018 | IG Oct 2018 |
| 2019-1 | Amendments to References to the Conceptual Framework in IFRS Standards | Mar 2018 | IG Mar 2018 |
| 2019-3 | Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform [IFRS 9, IAS 39 and IFRS 7] | Sep 2019 | |
| 2020-1 | Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current [AASB 101] | Jan 2020 | |
| 2020-3 | Amendments to Australian Accounting Standards – Annual Improvements 2018–2020 and Other Amendments | May 2020 AI May 2020 IAS16 May 2020 IAS37 May 2020 IFRS3 |
IE May 2020 |
| 2020-4 | Amendments to Australian Accounting Standards – Covid-19-Related Rent Concessions | May 2020 | |
| 2020-5 | Amendments to Australian Accounting Standards – Insurance Contracts | Jun 2020 | IE Jun 2020 |
| 2020-6 | Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current – Deferral of Effective Date | July 2020 | |
| 2020-8 | Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform – Phase 2 | Sep 2020 |