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Work in progress documents - archive

Archived work-in-progress documents are proposal documents of various types that have been superseded. The documents are classified into the following groups: Proposed Agenda Decisions, Exposure Drafts, Draft Interpretations, Invitations to Comment, and Discussion Papers. Within each group, the documents are presented in issue date order. The documents have been superseded in some way by later decisions of the AASB. For example, the Board may have considered the comments received on an Exposure Draft and have decided to issue a Standard or another Exposure Draft or to discontinue the project.

Clicking on a detailed-view button [+] gives links to any related pronouncements (as at the date of issue of the proposal document), submission from the AASB and comment letters to the AASB.

Proposed Agenda Decision - Tentative Agenda Decision Materiality of Key Management Personnel Related Party Transactions for Public Sector Entities - December 2016 - Archive

Download PDF - 170K

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Proposed Agenda Decision - AASB 112 - Accounting for Income Tax of Public Sector Entities - September 2015 - Archive

Download PDF - 91K

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Proposed Agenda Decision - AASB 116 - Recognition of Residual Value for Infrastructure Assets - February 2015 - Archive

Download PDF - 55K

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Proposed Agenda Decision - Australian Minerals Resource Rent Tax (MRRT) - December 2011 - Archive

Download PDF - 180K

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Proposed Agenda Decision - AASB 118 Revenue - Recognition of Franked Dividend Revenue - November 2007 - Archive

Download PDF - 36K

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Exposure Draft - ED 286 Amendments to Australian Accounting Standards - Right-of-Use Assets of Not-for-Profit Entities - November 2018 - Archive

Download PDF - 568K

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Exposure Draft - Fatal Flaw Draft - AASB 2018-X Amendments to Australian Accounting Standards - Deferral of AASB 1059 - September 2018 - Archive

Download PDF - 490K

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Exposure Draft - ED 284 Recent Standards – Reduced Disclosure Requirements - December 2017 - Archive

Download PDF - 729K

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Exposure Draft - ED 283 Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Public Sector Licensors - December 2017 - Archive

Download PDF - 880K

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Exposure Draft - ED 282 Definition of Material - September 2017 - Archive

Download PDF - 322K

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Exposure Draft - ED 279 Prepayment Features with Negative Compensation - April 2017 - Archive

Download PDF - 683K

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Exposure Draft - Fatal Flaw Draft - Service Concession Arrangements: Grantors - February 2017 - Archive

Download PDF - 731K

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Exposure Draft - ED 276 Annual Improvements to Australian Accounting Standards 2015–2017 Cycle - January 2017 - Archive

Download PDF - 342K

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Exposure Draft - Fatal Flaw Drafts - Income of Not-for-Profit Entities (AASB 10XX and AASB 2016-X) - September 2016 - Archive

Download PDF - 1394K

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Exposure Draft - ED 275 Definition of a Business and Accounting for Previously Held Interests - June 2016 - Archive

Download PDF - 753K

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Exposure Draft - ED 274 Applying AASB 9 Financial Instruments with AASB 4 Insurance Contracts (Proposed amendments to AASB 4) - December 2015 - Archive

Download PDF - 3333K

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Exposure Draft - ED 273 Annual Improvements to IFRSs 2014-2016 Cycle - November 2015 - Archive

Download PDF - 452K

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Exposure Draft - ED 272 Transfers of Investment Property (Proposed amendments to AASB 140) - November 2015 - Archive

Download PDF - 389K

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Exposure Draft - ED 271 IFRS Practice Statement: Application of Materiality to Financial Statements - October 2015 - Archive

Download PDF - 708K

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Exposure Draft - ED 269 Recoverable Amount of Non-cash-generating Specialised Assets of Not-for-Profit Entities - August 2015 - Archive

Download PDF - 154K

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Exposure Draft - ED 268 Effective Date of Amendments to AASB 10 and AASB 128 - August 2015 - Archive

Download PDF - 191K

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Exposure Draft - ED 267 Clarifications to AASB 15 - August 2015 - Archive

Download PDF - 660K

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Exposure Draft - ED 263 Effective Date of AASB 15 Revenue from Contracts with Customers (Proposed amendments to AASB 15) - May 2015 - Archive

Download PDF - 184K

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Exposure Draft - ED 262 Fair Value Disclosures of Not-for-Profit Public Sector Entities - May 2015 - Archive

Download PDF - 100K

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Exposure Draft - ED 261 Service Concession Arrangements: Grantor - May 2015 - Archive

Download PDF - 423K

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Exposure Draft - ED 260 Income of Not-for-Profit Entities - April 2015 - Archive

Download PDF - 553K

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Exposure Draft - ED 258 Disclosure Initiative (Proposed amendment to AASB 107) - December 2014 - Archive

Download PDF - 281K

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Exposure Draft - ED 257 Classification and Measurement of Share-based Payment Transactions - November 2014 - Archive

Download PDF - 269K

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Exposure Draft - ED 256 Removal of Cross-References from Financial Statements to Other Documents - October 2014 - Archive

Download PDF - 285K

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Exposure Draft - ED 255 Financial Reporting Requirements for Australian Groups with a Foreign Parent - September 2014 - Archive

Download PDF - 255K

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Exposure Draft - ED 254 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value - September 2014 - Archive

Download PDF - 310K

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