Standards on issue outlines all standards issued by the Australian Accounting Standards Board (AASB) and the International Accounting Standards Board (IASB® Board) which will be applicable for the first time or available for early adoption for years ended on or after 30 June 2023 and beyond.

Our summary will assist preparers of financial reports to:

  • ensure all AASBs that are mandatory have been applied in the correct period
  • identify and consider AASBs not yet mandatory which may be relevant for early adoption.

Information in this publication is correct at 07 July 2023.


Standards on issue is applicable to for-profit and not-for-profit entities.

Related insights