Standards on issue | KPMG | AU

Standards on issue

Standards on issue

Standards on issue outlines all standards issued by the Australian Accounting Standards Board (AASB) and the International Accounting Standards Board (IASB) which will be applicable for the first time or available for early adoption for years ended on or after 31 December 2017 and beyond.


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Our summary will assist preparers of financial reports to:

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

Information in this publication is correct at 10 October 2017.


Standards on issue is applicable to for-profit entities.

For standards applicable to not-for-profit entities, refer to Not-for-profit Standards on Issue.

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