Standards issued but not yet effective As of 22 April 2026

A practical guide to Australian Accounting Standards issued but not yet effective. Understand AASB 108 disclosure requirements, impending accounting policy changes, and key effective dates.

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Synopsis

Updates on the Australian Accounting Standards from Carmen Ridley

A reference document for Financial Reporters

Paragraph 30 of AASB 108 requires entities to consider standards issued that are not yet effective and suggests entities consider disclosing the following information:

  • the title of the new Australian Accounting Standard;
  • the nature of the impending change or changes in accounting policy;
  • the date as at which it plans to apply the Australian Accounting Standard initially; and either;
  1. a discussion of the impact that initial application of the Australian Accounting Standard is expected to have on the entity's financial report or
  2. if the impact is not known or reasonably estimable, a statement to that effect.

This document provides a quick reference guide to Australian Accounting Standards which have been issued by the AASB or IASB but are not yet effective and therefore should be included in the standards issued not yet effective note.

  • The document is sorted into subject areas and relevant standards affecting those area are referenced within the Pronouncement section.
  • The nature of the change in accounting policy for each pronouncement is outlined.
  • An effective date for the standard is provided.

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A reference document for Financial Reporters

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