Policy Submissions

The AASB makes submissions on matters of national interest to the Board to other regulatory authorities and Government departments and inquiries. When the matters are of public interest, the Board believes its views should be open to public scrutiny and intends to make them available here.

AASB submissions on work-in-progress documents are available under Current Projects/Submissions from AASB for pending proposal documents or Archived Documents for archived proposal documents.

Name	Date
AASB Submission to the Productivity Commission on the Future foundations for giving draft report	Jan 2024
AASB Submission on the Not-for-Profit Sector Development Blueprint Issues Paper	Dec 2023
AASB Submission on the Queensland Not-for-Profit subordinate legislation review discussion paper	Sep 2022
AASB Submission to Treasury on Exposure Draft Australia Charities and Not-for-Profits Commission Regulations 2022	Aug 2022
AASB Submission to Treasury on Treasury Laws Amendment (Financial Reporting and Auditing Requirements for Registrable Superannuation Entities) Bill 2021 Exposure Draft	Sep 2021
Exposure Draft 03/21 Amendments to Fee-related provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards)	Aug 2021
AASB, AUASB and FRC Submission to IFRS Foundation Exposure Draft Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards	Jul 2021
AASB Submission to Treasury consultation on Increasing financial reporting thresholds for ACNC-registered charities	Apr 2021
AASB, AUASB and FRC Submission to IFRS Foundation Consultation Paper on Sustainability Reporting	Dec 2020
AASB Submission to Aged Care Royal Commission	Nov 2020
AASB submission to Parliamentary Joint Committee on Corporations and Financial Services – Inquiry into Regulation of Auditing	Oct 2019
FRC, AASB-AUASB, Joint Submission to Treasury on Modernising Business Registers Program - Review of Registry Fees	Dec 2018
AASB Submission to Treasury on Reducing the financial reporting burden by increasing the thresholds for large proprietary companies	Dec 2018
AASB Submission to Treasury on Modernising Business Registers and Director Identification Numbers Legislation	Nov 2018
AASB submission to ASX Corporate Governance on Consultation Paper: Review of the ASX Corporate Governance Council's Principles and Recommendations	Jul 2018
AASB submission to the European Commission consultation on Fitness Check on the EU Framework for Public Reporting by Companies	Jul 2018
AASB submission to ACNC on Legislative Review	Feb 2018
AASB presentation to ASAF 2016 December Meeting - Country-by-country reporting: Update on AASB approach	Nov 2016
AASB presentation to ASAF 2016 December Meeting - Digital currency – A case for standard setting activity, A perspective by the Australian Accounting Standards Board	Nov 2016
AASB comment letter to IPSASB re IPSASB ED 60 Public Sector Combinations	Jun 2016
AASB letter to APV Valuers and Asset Management re Clarification of Issues Flowing from May 2015 ‘Residual Value’ Decision	Dec 2015
AASB comment to the IFRS Foundation Trustees’ Review of Structure and Effectiveness: Issues for the Review – July 2015	Nov 2015
AASB comment letter to IPSASB re IPSASB ED 56 The Applicability of IPSASs	Nov 2015
AASB comment to the IFRS Interpretation Committee’s tentative agenda decisions on IFRS 5 – Various IFRS 5-related issues	Oct 2015
AASB comment letter to the International Valuation Standards Council’s Exposure Draft Proposed Amendments to the International Valuation Standards	Jun 2015
AASB comment to the IFRS Interpretation Committee’s tentative agenda decisions on IFRIC 21 Levies	Oct 2014
AASB comment to the IFRS Interpretation Committee’s tentative agenda decisions in relation to IAS 16 Property, Plant and Equipment	Sep 2014
*AASB comment letter to the IASB Tentative Decision – Insurance Contracts* Recognition of Contractual Service Margin**	Jul 2014
AASB comment to the IFRS Interpretation Committee’s agenda decisions in relation to IAS 32 Financial Instruments: Presentation	Jul 2014
AASB comment to the IFRS Interpretation Committee on IAS 37 measurement of liabilities tentative agenda decisions	Apr 2014
AASB comment letter to the IASB on Insurance Contracts tentative decision	Apr 2014
AASB Submission to The IPSASB Governance Review Group Re: Public Consultation: The Future Governance of the International Public Sector Accounting Standards Board (IPSASB) (January 2014)	Mar 2014
AASB comment letter to the IFRS Interpretations Committee - Tentative agenda decision - IAS 32 Financial Instruments: Presentation	Mar 2014
AASB comments on IASB Exposure Draft ED/2013/9 Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities	Feb 2014
AASB comment letter to the IFRS Interpretations Committee - Tentative agenda decision - IFRS 3 Business Combinations - identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 Consolidated Financial Statements in a stapling arrangement	Feb 2014
AASB Submission to IASB in relation to IASB Agenda decision - Disclosure requirements about an assessment of going concern	Jan 2014
AASB Submission to the IFRS Interpretations Committee - Clarification of accounting for a business combination achieved by contract alone	Sep 2013
AASB Submission to the IFRS Interpretations Committee - Clarification of measurement of liabilities under IAS 37 in the context of ETSs	Sep 2013
AASB Submission to the IFRS Interpretations Committee - Clarification of accounting for levies that are subject to a minimum activity threshold	Jul 2013
AASB Submission to IASB on Request for Information: Comprehensive Review of IFRS for SMEs	Nov 2012
AASB Submission to ASIC on Consultation Paper 187 Effective disclosure in an operating and financial review	Nov 2012
AASB Submission to IFRS Foundation – ITC – IASB and IFRS Interpretations Committee Due Process Handbook	Aug 2012
AASB Submission to the IFRS Interpretations Committee on the IFRS Interpretations Committee tentative agenda decision relating to IAS 12 Income Taxes	Oct 2011
AASB Submission to the IFRS Interpretations Committee on two tentative agenda decisions relating to IFRS 3 Business Combinations	Aug 2011
AASB Submission to the IFRS Foundation Trustees on their Strategy Review	Jul 2011
AASB Submission to the Monitoring Board on its Consultative Report on the Review of the IFRS Foundation’s Governance	Apr 2011
AASB Submission to the IFRS Foundation Trustees on their review of strategies relating to the work of the IASB	Mar 2011
AASB comments on IVSC Exposure Draft Proposed New International Valuation Standards	Sep 2010
AASB Submission on Corporations Amendment (Corporate Reporting Reform) Bill 2010	Feb 2010
AASB Submission on Exposure draft of revised Cooperatives Law	Feb 2010
AASB staff response to UK FRED 42 Heritage Assets	Oct 2008
AASB Submission on Treasury's Discussion Paper: Financial Reporting by Unlisted Public Companies	Aug 2007
AASB Submission to Financial Reporting Council (FRC) on Sector-Neutral Accounting Standard-Setting in Australia	Oct 2006
AASB Submission on Corporate and Financial Services Review	May 2006
AASB Submission to Treasury on IFRS and Distributable Dividends	Oct 2005
AASB Submission to Treasury on Draft CLERP 9 Bill	Nov 2003
AASB Submission to the HIH Inquiry	Aug 2002