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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 The documents retain the “pending” status until they are superseded in some way.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 - ED 302 Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities - June 2020 - Pending

Download PDF - 677K

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Exposure Draft - IPSASB ED 70-72 Revenue with and without Performance Obligations and Transfer Expenses - February 2020 - Pending

Download PDF - 62K

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Exposure Draft - ED 298 General Presentation and Disclosures - January 2020 - Pending

Download PDF - 946K

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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 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 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 281 Accounting Policies and Accounting Estimates - September 2017 - Pending

Download PDF - 292K

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

Download PDF - 1021K

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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 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 - Business Combinations — Disclosures, Goodwill and Impairment - March 2020 - Pending

Download PDF - 645K

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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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