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Work in progress - pending

Pending work-in-progress documents are proposal documents of various types that are no longer open for comment: 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 The documents retain the “pending” status until they are superseded in some way. For example, the Board may consider the comments received on an Exposure Draft and decide 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.

Exposure Draft - Fatal Flaw Draft - Amendments to Australian Accounting Standards – Disclosure of GFS Measures of Key Fiscal Aggregates and GAAP/GFS Reconciliations - November 2019 - Pending

Download PDF - 359K

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Exposure Draft - Fatal Flaw Draft - Amendments to Australian Accounting Standards – Class of Right-of-Use Assets arising under Concessionary Leases - October 2019 - Pending

Download PDF - 335K

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Exposure Draft - Fatal Flaw Draft - Amendments to Australian Accounting Standards – Disclosure of the Effect of New IFRS Standards Not Yet Issued in Australia - October 2019 - Pending

Download PDF - 292K

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Exposure Draft - Fatal Flaw Draft - Amendments to Australian Illustrative Examples for Not-for-Profit Entities accompanying AASB 15 - October 2019 - Pending

Download PDF - 200K

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Exposure Draft - ED 297 Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities - August 2019 - Pending

Download PDF - 919K

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Exposure Draft - ED 296 Disclosure of Accounting Policies - August 2019 - Pending

Download PDF - 365K

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Exposure Draft - ED 295 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - August 2019 - Pending

Download PDF - 920K

Download - Staff Analysis for ED 295 – NFP Modifications - 1122K

Download - Staff Analysis for ED 295 – RDR Comparison - 1662K

Download - Staff Analysis for ED 295 – IFRS for SMEs R&M Comparison - 1434K

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Exposure Draft - ED 294 Deferred Tax related to Assets and Liabilities arising from a Single Transaction - July 2019 - Pending

Download PDF - 377K

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Exposure Draft - ED 293 Amendments to Australian Accounting Standards - Disclosure in Special Purpose Financial Statements of Compliance with Recognition and Measurement Requirements - July 2019 - Pending

Download PDF - 913K

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Exposure Draft - ED 292 Amendments to AASB 17 - July 2019 - Pending

Download PDF - 616K

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Exposure Draft - ED 291 Not-for-Profit Entity Definition and Guidance - June 2019 - Pending

Download PDF - 1063K

Download - ED 291 Markup of NZ Guidance - 231K

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Exposure Draft - ED 290 Reference to the Conceptual Framework - June 2019 - Pending

Download PDF - 383K

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Exposure Draft - ED 289 Annual Improvements to Australian Accounting Standards 2018–2020 - May 2019 - Pending

Download PDF - 535K

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Exposure Draft - IPSASB ED 67 Collective and Individual Services and Emergency Relief - January 2019 - Pending

Download PDF - 116K

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Exposure Draft - ED 287 Onerous Contracts – Cost of Fulfilling a Contract - January 2019 - Pending

Download PDF - 441K

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Exposure Draft - ED 285 Accounting Policy Changes - April 2018 - Pending

Download PDF - 395K

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Exposure Draft - ED 281 Accounting Policies and Accounting Estimates - September 2017 - Pending

Download PDF - 292K

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Exposure Draft - ED 280 Property, Plant and Equipment – Proceeds before Intended Use - June 2017 - Pending

Download PDF - 371K

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Exposure Draft - ED 278 Improvements to AASB 8 Operating Segments - April 2017 - Pending

Download PDF - 967K

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Exposure Draft - ED 277 Reduced Disclosure Requirements for Tier 2 Entities - January 2017 - Pending

Download PDF - 1356K

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Exposure Draft - ED 277 Reduced Disclosure Requirements for Tier 2 Entities - Staff Analysis - January 2017 - Pending

Download PDF - 6282K

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Exposure Draft - ED 270 Reporting Service Performance Information - August 2015 - Pending

Download PDF - 911K

Download - AASB Extra - 397K

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Exposure Draft - ED 266 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to AASB 119 and Interpretation 14) - June 2015 - Pending

Download PDF - 278K

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Exposure Draft - ED 264 Conceptual Framework for Financial Reporting - June 2015 - Pending

Download PDF - 1399K

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Exposure Draft - ED 259 Classification of Liabilities (Proposed amendments to AASB 101) - February 2015 - Pending

Download PDF - 332K

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Invitation to Comment - ITC 41 The AASB's Approach to International Public Sector Accounting Standards - August 2018 - Pending

Download PDF - 578K

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Invitation to Comment - ITC 40 Financial Instruments with Characteristics of Equity - July 2018 - Pending

Download PDF - 1021K

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Invitation to Comment - ITC 39 Applying the IASB’s Revised Conceptual Framework and Solving the Reporting Entity and Special Purpose Financial Statement Problems [Phase 1] - May 2018 - Pending

Download PDF - 2059K

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Invitation to Comment - ITC 39 Applying the IASB’s Revised Conceptual Framework and Solving the Reporting Entity and Special Purpose Financial Statement Problems [Phase 2] - May 2018 - Pending

Download PDF - 2059K

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Invitation to Comment - ITC 38 Request for Comment on IPSASB Exposure Draft Social Benefits - November 2017 - Pending

Download PDF - 693K

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Invitation to Comment - IPSASB Consultation Paper Accounting for Revenue and Non-Exchange Expenses - August 2017 - Pending

Download PDF - 74K

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Invitation to Comment - ITC 36 Request for Comment on IASB Request for Information on Post-implementation Review — IFRS 13 Fair Value Measurement - June 2017 - Pending

Download PDF - 1045K

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Invitation to Comment - Invitation to Comment Draft Appendix to the Tax Transparency Code - May 2017 - Pending

Download PDF - 1194K

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Invitation to Comment - IPSASB Consultation Paper Financial Reporting for Heritage in the Public Sector - April 2017 - Pending

Download PDF - 113K

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Invitation to Comment - ITC 35 Disclosure Initiative – Principles of Disclosure - April 2017 - Pending

Download PDF - 727K

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Invitation to Comment - ITC 32 Reporting the Financial Effects of Rate Regulation - September 2014 - Pending

Download PDF - 639K

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Invitation to Comment - ITC 31 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging - May 2014 - Pending

Download PDF - 1042K

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Discussion Paper - DP - Australian-specific Insurance Issues - Regulatory Disclosures and Public Sector Entities - November 2017 - Pending

Download PDF - 1503K

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