What is AASB 2026-4?
The Australian Accounting Standards Board has released AASB 2026-4 Amendments to Australian Accounting Standards - Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation. The standard was registered on the Federal Register of Legislation on 16 September 2026 and is currently in force.
What does the standard amend?
AASB 2026-4 amends the way two existing accounting standards are applied:
- AASB 18 - Statement of Financial Performance
- AASB 107 - Statement of Cash Flows
The amendments relate to the application of these standards by superannuation entities and not-for-profit organisations. The standard also covers operating cash flow reconciliation requirements.
Where to find the full standard
The full standard and explanatory statement are available on the Federal Register of Legislation at https://www.legislation.gov.au/F2026L01162.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.