Archived Work in Progress Documents

Archived work-in-progress documents are proposal documents of various types that have been superseded.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 The documents have been superseded in some way by later decisions of the AASB.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 - 170kB

Direct link

Documents related to this Proposed Agenda Decision:

Related pronouncement

AASB 124 Related Party Disclosures - July 2015 (Principal)

Download PDF - 1153kB

Applies to reporting periods beginning on or after 01 Jul 2016 but before 01 Jan 2020

Comment letters to AASB

ACAG - 22 Feb 2017 - Download PDF - 1781kB

CPA Australia - 03 Feb 2017 - Download PDF - 157kB

HoTARAC - 23 Feb 2017 - Download PDF - 256kB

Institute of Public Accountants - 17 Feb 2017 - Download PDF - 773kB

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

Download PDF - 91kB

Direct link

Documents related to this Proposed Agenda Decision:

Related pronouncement

AASB 112 Income Taxes - December 2013 (Compilation)

Download PDF - 855kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2017

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

Download PDF - 55kB

Direct link

Documents related to this Proposed Agenda Decision:

Related pronouncement

AASB 116 Property, Plant and Equipment - December 2014 (Compilation)

Download PDF - 456kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2017

Comment letters to AASB

ACAG - 22 Apr 2015 - Download PDF - 224kB

APV Valuers and Asset Management - 01 Apr 2015 - Download PDF - 877kB

DG & AB Maxwell - 05 Mar 2015 - Download PDF - 139kB

DG & AB Maxwell - 01 Apr 2015 - Download PDF - 84kB

Institute Of Public Works Engineering Australasia - 27 Apr 2015 - Download PDF - 1356kB

Kempsey Council - 14 Apr 2015 - Download PDF - 122kB

LG Solutions - 14 Apr 2015 - Download PDF - 439kB

Liquid Pacific - 20 Apr 2015 - Download PDF - 331kB

Local Government Association of Queensland - 27 Apr 2015 - Download PDF - 1209kB

Local Government Auditors Association of New South Wales - 16 Apr 2015 - Download PDF - 233kB

Local Government Professionals Australia, NSW - 20 Apr 2015 - Download PDF - 391kB

Mackay Regional Council - 16 Apr 2015 - Download PDF - 848kB

Marrickville Council - 14 Apr 2015 - Download PDF - 410kB

Mid-Western Regional Council - 17 Apr 2015 - Download PDF - 450kB

NSW Northern Rivers councils - 13 Apr 2015 - Download PDF - 134kB

South Australian Local Government Financial Management Group - 18 Apr 2015 - Download PDF - 497kB

Temora Shire Council - 13 Apr 2015 - Download PDF - 622kB

Townsville City Council - 01 May 2015 - Download PDF - 456kB

Willoughby City Council - 20 Apr 2015 - Download PDF - 634kB

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

Download PDF - 180kB

Direct link

Documents related to this Proposed Agenda Decision:

Related pronouncement

AASB 112 Income Taxes - September 2011 (Compilation)

Download PDF - 818kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Comment letters to AASB

Deloitte Touche Tohmatsu - 17 Jan 2012 - Download PDF - 89kB

Ernst & Young - 13 Jan 2012 - Download PDF - 240kB

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

Download PDF - 36kB

Direct link

Documents related to this Proposed Agenda Decision:

Related pronouncement

AASB 118 Revenue - April 2007 (Compilation)

Download PDF - 123kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Comment letters to AASB

Deloitte - 05 Dec 2007 - Download PDF - 59kB

KPMG - 30 Nov 2007 - Download PDF - 83kB

Ms Jennifer Burchard - 04 Dec 2007 - Download PDF - 8kB

The Institute of Chartered Accountants in Australia - 03 Dec 2007 - Download PDF - 54kB

Exposure Draft - ED 308 Covid-19 Related Rent Concession beyond 30 June 2021 - February 2021 - Archive

Download PDF - 291kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - September 2020 (Compilation)

Download PDF - 1671kB

Applies to reporting periods beginning on or after 01 Jan 2021 but before 01 Apr 2021

Exposure Draft - ED 306 Transition Between Tier 2 Frameworks for Not-for-Profit Entities - December 2020 - Archive

Download PDF - 342kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - May 2019 (Compilation)

Download PDF - 1331kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - March 2020 (Principal)

Download PDF - 1934kB

Applies to reporting periods beginning on or after 01 Jul 2021

Comment letters to AASB

CPA Australia and CA ANZ - 18 Dec 2020 - Download PDF - 105kB

Deloitte - 21 Jan 2021 - Download PDF - 288kB

KPMG - 13 Jan 2021 - Download PDF - 72kB

Nexia Australia - 14 Jan 2021 - Download PDF - 289kB

Pitcher Partners - 13 Jan 2021 - Download PDF - 516kB

PwC - 22 Jan 2021 - Download PDF - 69kB

Exposure Draft - ED 304 Interest Rate Benchmark Reform – Phase 2: Tier 2 Disclosures - October 2020 - Archive

Download PDF - 385kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - March 2020 (Principal)

Download PDF - 1934kB

Applies to reporting periods beginning on or after 01 Jul 2021

Exposure Draft - ED 303 Covid-19-Related Rent Concessions: Tier 2 Disclosures - July 2020 - Archive

Download PDF - 319kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - June 2020 (Compilation)

Download PDF - 1687kB

Applies to reporting periods beginning on or after 01 Jun 2020 but before 01 Jan 2021

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - March 2020 (Principal)

Download PDF - 1934kB

Applies to reporting periods beginning on or after 01 Jul 2021

Exposure Draft - ED 301 Classification of Liabilities as Current or Non-current—Deferral of Effective Date - May 2020 - Archive

Download PDF - 327kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - May 2019 (Compilation)

Download PDF - 1139kB

Applies to reporting periods beginning on or after 01 Jan 2020

Exposure Draft - ED 300 Covid-19-Related Rent Concessions - April 2020 - Archive

Download PDF - 272kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - December 2019 (Compilation)

Download PDF - 988kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jun 2020

Comment letters to AASB

Chartered Accountants ANZ - 07 May 2020 - Download PDF - 216kB

FRS - 01 May 2020 - Download PDF - 65kB

Grant Thornton Australia Limited - 05 May 2020 - Download PDF - 166kB

HoTARAC - 07 May 2020 - Download PDF - 834kB

Nexia - 07 May 2020 - Download PDF - 293kB

Pitcher Partners - 06 May 2020 - Download PDF - 489kB

Property Council of Australia - 07 May 2020 - Download PDF - 1380kB

QIC - 07 May 2020 - Download PDF - 241kB

Exposure Draft - ED 299 Interest Rate Benchmark Reform — Phase 2 - April 2020 - Archive

Download PDF - 448kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 4 Insurance Contracts - July 2017 (Compilation)

Download PDF - 1052kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2021

Related pronouncement

AASB 7 Financial Instruments: Disclosures - October 2019 (Compilation)

Download PDF - 1293kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jan 2021

Related pronouncement

AASB 9 Financial Instruments - October 2019 (Compilation)

Download PDF - 2029kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jan 2021

Related pronouncement

AASB 16 Leases - December 2019 (Compilation)

Download PDF - 988kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jun 2020

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - October 2019 (Compilation)

Download PDF - 623kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jan 2021

Submission from AASB

To IASB - 25 May 2020 - Download PDF - 236kB

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

Download PDF - 359kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2016 (Compilation)

Download PDF - 1387kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

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

Download PDF - 335kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - December 2018 (Compilation)

Download PDF - 1552kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2016 (Compilation)

Download PDF - 1387kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Comment letters to AASB

AASB Staff Response to Submissions on Fatal-Flaw Review Draft - 18 Dec 2019 - Download PDF - 255kB

ACAG - 05 Dec 2019 - Download PDF - 2117kB

David Hardidge - 05 Dec 2019 - Download PDF - 399kB

HoTARAC - 29 Nov 2019 - Download PDF - 860kB

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 - Archive

Download PDF - 292kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - May 2019 (Compilation)

Download PDF - 919kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 1054 Australian Additional Disclosures - January 2015 (Compilation)

Download PDF - 165kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2020 that end before 30 Jun 2020

Comment letters to AASB

David Hardidge - 02 Nov 2019 - Download PDF - 748kB

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

Download PDF - 200kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - September 2018 (Compilation)

Download PDF - 1536kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 1058 Income of Not-for-Profit Entities - December 2018 (Compilation)

Download PDF - 1798kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

ACAG - 08 Nov 2019 - Download PDF - 963kB

Association of Australian Medical Research Institutes - 05 Nov 2019 - Download PDF - 81kB

Australasian Council of Auditors-General (ACAG) - 05 Nov 2019 - Download PDF - 614kB

Deakin University - 08 Nov 2019 - Download PDF - 356kB

James Cook University - 15 Nov 2019 - Download PDF - 263kB

Monash University - 08 Nov 2019 - Download PDF - 275kB

Nexia - 31 Oct 2019 - Download PDF - 118kB

RMIT University - 08 Nov 2019 - Download PDF - 623kB

ShineWing Australia - 11 Nov 2019 - Download PDF - 181kB

The University of Melbourne - 08 Nov 2019 - Download PDF - 466kB

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

Download PDF - 919kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - May 2019 (Compilation)

Download PDF - 1331kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - May 2019 (Compilation)

Download PDF - 1008kB

Applies to reporting periods beginning on or after 01 Jan 2020

Comment letters to AASB

AICD - 29 Nov 2019 - Download PDF - 768kB

Bowra & O'Dea - 14 Nov 2019 - Download PDF - 690kB

CA ANZ / CPA Australia - 28 Nov 2019 - Download PDF - 1356kB

David Hardidge - 30 Nov 2019 - Download PDF - 107kB

Deloitte - 02 Dec 2019 - Download PDF - 85kB

EY - 29 Nov 2019 - Download PDF - 225kB

Financial Reporting Specialists - 29 Nov 2019 - Download PDF - 375kB

Grant Thornton - 03 Dec 2019 - Download PDF - 178kB

HLB Mann Judd - 29 Nov 2019 - Download PDF - 123kB

IFRS SYSTEM - 29 Nov 2019 - Download PDF - 327kB

Keith Reilly - 29 Nov 2019 - Download PDF - 307kB

KPMG - 29 Nov 2019 - Download PDF - 1669kB

Pitcher Partners - 27 Nov 2019 - Download PDF - 614kB

PwC - 01 Nov 2019 - Download PDF - 125kB

QBE - 28 Nov 2019 - Download PDF - 1148kB

RSM Australia - 29 Nov 2019 - Download PDF - 342kB

Suncorp - 04 Dec 2019 - Download PDF - 843kB

Swinburne Business School - 30 Nov 2019 - Download PDF - 229kB

Tax Justice Network Australia - 01 Dec 2019 - Download PDF - 304kB

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

Download PDF - 365kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - May 2019 (Compilation)

Download PDF - 1139kB

Applies to reporting periods beginning on or after 01 Jan 2020

Comment letters to AASB

Australasian Council of Auditors-General - 28 Oct 2019 - Download PDF - 716kB

Australian Charities and Not-for-Profits Commission - 28 Oct 2019 - Download PDF - 254kB

HoTARAC - 23 Oct 2019 - Download PDF - 309kB

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

Download PDF - 920kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - May 2019 (Compilation)

Download PDF - 1331kB

Applies to reporting periods beginning on or after 01 Jan 2020

Comment letters to AASB

Australasian Council of Auditors-General - 28 Nov 2019 - Download PDF - 802kB

Australian Charities and Not-for-profits Commission - 18 Nov 2019 - Download PDF - 394kB

Australian Institute of Company Directors - 29 Nov 2019 - Download PDF - 124kB

Australian Taxation Office - 13 Dec 2019 - Download PDF - 35kB

D K Swindells - 15 Nov 2019 - Download PDF - 85kB

David Hardidge - 30 Nov 2019 - Download PDF - 55kB

Deloitte - 02 Dec 2019 - Download PDF - 85kB

Equifax Australasia Credit Ratings Pty Ltd - 23 Dec 2019 - Download PDF - 59kB

EY - 29 Nov 2019 - Download PDF - 224kB

Financial Reporting Specialists - 29 Nov 2019 - Download PDF - 224kB

Grant Thornton - 02 Dec 2019 - Download PDF - 296kB

HLB Mann Judd - 29 Nov 2019 - Download PDF - 125kB

HoTARAC - 28 Nov 2019 - Download PDF - 593kB

IFRS SYSTEM - 29 Nov 2019 - Download PDF - 325kB

IPA - 03 Dec 2019 - Download PDF - 290kB

Joint Submission from CA ANZ and CPA - 28 Nov 2019 - Download PDF - 1356kB

Keith Reilly - 29 Nov 2019 - Download PDF - 378kB

KPMG - 29 Nov 2019 - Download PDF - 1656kB

Nexia Australia - 27 Nov 2019 - Download PDF - 117kB

Pitcher Partners - 27 Nov 2019 - Download PDF - 588kB

PwC - 01 Nov 2019 - Download PDF - 125kB

QBE - 28 Nov 2019 - Download PDF - 1440kB

RSM - 29 Nov 2019 - Download PDF - 1520kB

Suncorp - 04 Dec 2019 - Download PDF - 843kB

Swinburne Business School - 30 Nov 2019 - Download PDF - 115kB

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

Download PDF - 913kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1054 Australian Additional Disclosures - January 2015 (Compilation)

Download PDF - 165kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2020 that end before 30 Jun 2020

Comment letters to AASB

ACNC - 05 Aug 2019 - Download PDF - 503kB

AICD - 19 Aug 2019 - Download PDF - 727kB

CA ANZ and CPA Australia - 13 Aug 2019 - Download PDF - 142kB

David Hardidge - 25 Aug 2019 - Download PDF - 18kB

EY - 19 Aug 2019 - Download PDF - 296kB

IPA - 26 Aug 2019 - Download PDF - 216kB

Keith Reilly - 19 Aug 2019 - Download PDF - 426kB

KPMG - 19 Aug 2019 - Download PDF - 91kB

Nexia Australia - 05 Aug 2019 - Download PDF - 121kB

Pitcher Partners - 14 Aug 2019 - Download PDF - 562kB

PwC - 22 Jul 2019 - Download PDF - 122kB

QBE - 19 Aug 2019 - Download PDF - 533kB

Saward Dawson - 19 Aug 2019 - Download PDF - 147kB

Tax Justice Network - 19 Aug 2019 - Download PDF - 384kB

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

Download PDF - 616kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 17 Insurance Contracts - May 2019 (Compilation)

Download PDF - 1554kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 25 Sep 2019 - Download PDF - 562kB

Exposure Draft - Fatal Flaw Draft - Amendments to Australian Accounting Standards - Implementation of AASB 1059 - June 2019 - Archive

Download PDF - 590kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - December 2018 (Compilation)

Download PDF - 1552kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 1059 Service Concession Arrangements: Grantors - October 2018 (Compilation)

Download PDF - 2028kB

Applies to reporting periods beginning on or after 01 Jan 2020

Comment letters to AASB

ACAG - 14 Aug 2019 - Download PDF - 630kB

EY - 19 Jul 2019 - Download PDF - 600kB

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

Download PDF - 1063kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 102 Inventories - December 2016 (Compilation)

Download PDF - 910kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 116 Property, Plant and Equipment - May 2019 (Compilation)

Download PDF - 1055kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 136 Impairment of Assets - December 2016 (Compilation)

Download PDF - 950kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - May 2019 (Compilation)

Download PDF - 1008kB

Applies to reporting periods beginning on or after 01 Jan 2020

Comment letters to AASB

ACAG - 09 Sep 2019 - Download PDF - 817kB

Australian Charities and Not-for-profits Commission - 04 Sep 2019 - Download PDF - 440kB

Australian Institute of Company Directors - 10 Sep 2019 - Download PDF - 172kB

Business Council of Co-operatives and Mutuals - 25 Oct 2019 - Download PDF - 362kB

CPA Australia and Chartered Accountants ANZ - 09 Sep 2019 - Download PDF - 194kB

David Hardidge - 10 Sep 2019 - Download PDF - 67kB

Deloitte - 26 Sep 2019 - Download PDF - 319kB

EY - 13 Sep 2019 - Download PDF - 229kB

Grant Thornton - 09 Sep 2019 - Download PDF - 212kB

HoTARAC - 16 Sep 2019 - Download PDF - 580kB

KPMG - 11 Sep 2019 - Download PDF - 141kB

Law Council of Australia - 09 Sep 2019 - Download PDF - 255kB

Pitcher Partners - 06 Sep 2019 - Download PDF - 525kB

PricewaterhouseCoopers - 22 Jul 2019 - Download PDF - 122kB

QLD Law Society - 30 Sep 2019 - Download PDF - 476kB

Saward Dawson - 09 Sep 2019 - Download PDF - 131kB

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

Download PDF - 383kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - May 2019 (Compilation)

Download PDF - 1171kB

Applies to reporting periods beginning on or after 01 Jan 2020

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

Download PDF - 535kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - December 2018 (Compilation)

Download PDF - 1099kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 9 Financial Instruments - December 2017 (Compilation)

Download PDF - 1996kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Related pronouncement

AASB 16 Leases - December 2018 (Compilation)

Download PDF - 1552kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 141 Agriculture - December 2016 (Compilation)

Download PDF - 902kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

IPA - 26 Aug 2019 - Download PDF - 167kB

Exposure Draft - ED 288 Interest Rate Benchmark Reform: Proposed amendments to AASB 9 and AASB 139 - May 2019 - Archive

Download PDF - 401kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments - December 2017 (Compilation)

Download PDF - 1996kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - August 2015 (Principal)

Download PDF - 1266kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2020

Submission from AASB

To IASB - 17 Jun 2019 - Download PDF - 181kB

Exposure Draft - Fatal Flaw Review Version of AASB 2019-X Amendments to Australian Accounting Standards - References to the Conceptual Framework - January 2019 - Archive

Download PDF - 1003kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - June 2014 (Compilation)

Download PDF - 508kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2020

Comment letters to AASB

Chartered Accountants ANZ - 21 Mar 2019 - Download PDF - 168kB

David Hardidge - 25 Mar 2019 - Download PDF - 63kB

IPA - 03 Apr 2019 - Download PDF - 193kB

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

Download PDF - 441kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - December 2016 (Compilation)

Download PDF - 1106kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Comment letters to AASB

Australasian Council of Auditors-General (ACAG) - 22 Mar 2019 - Download PDF - 571kB

CPA Australia - 21 Mar 2019 - Download PDF - 362kB

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

Download PDF - 568kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - February 2016 (Principal)

Download PDF - 1618kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 1058 Income of Not-for-Profit Entities - December 2016 (Principal)

Download PDF - 1894kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

ACAG - 07 Dec 2018 - Download PDF - 660kB

ACNC - 06 Dec 2018 - Download PDF - 447kB

AICD - 07 Dec 2018 - Download PDF - 315kB

CAANZ Staff - 06 Dec 2018 - Download PDF - 118kB

Cardell - 06 Dec 2018 - Download PDF - 117kB

CPA Australia - 06 Dec 2018 - Download PDF - 471kB

Crowe Horwath - 07 Dec 2018 - Download PDF - 417kB

David Hardidge - 12 Dec 2018 - Download PDF - 34kB

Deloitte - 07 Dec 2018 - Download PDF - 194kB

EY - 07 Dec 2018 - Download PDF - 277kB

Grant Thornton - 07 Dec 2018 - Download PDF - 264kB

HoTARAC - 07 Dec 2018 - Download PDF - 459kB

IPA - 21 Dec 2018 - Download PDF - 649kB

KPMG - 07 Dec 2018 - Download PDF - 233kB

Pitcher Partners - 06 Dec 2018 - Download PDF - 370kB

Redland City Council - 07 Dec 2018 - Download PDF - 113kB

Saward Dawson - 07 Dec 2018 - Download PDF - 124kB

State Transit Authority of NSW - 07 Dec 2018 - Download PDF - 64kB

Tenterfield Shire Council - 07 Dec 2018 - Download PDF - 161kB

Willoughby City Council - 07 Dec 2018 - Download PDF - 12kB

Wintringham - 04 Dec 2018 - Download PDF - 531kB

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

Download PDF - 490kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1059 Service Concession Arrangements: Grantors - July 2017 (Principal)

Download PDF - 2120kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

ACAG - 10 Oct 2018 - Download PDF - 647kB

HoTARAC - 09 Oct 2018 - Download PDF - 109kB

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

Download PDF - 395kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - August 2015 (Principal)

Download PDF - 984kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2020

Submission from AASB

To IASB - 26 Jul 2018 - Download PDF - 212kB

Comment letters to AASB

ACAG - 29 Jun 2018 - Download PDF - 662kB

IPA - 14 Jul 2018 - Download PDF - 677kB

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

Download PDF - 729kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - February 2016 (Principal)

Download PDF - 1618kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 1058 Income of Not-for-Profit Entities - December 2016 (Principal)

Download PDF - 1894kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 1059 Service Concession Arrangements: Grantors - July 2017 (Principal)

Download PDF - 2120kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

ACAG - 29 Mar 2018 - Download PDF - 1001kB

EY - 22 Mar 2018 - Download PDF - 909kB

HoTARAC - 29 Mar 2018 - Download PDF - 792kB

KPMG - 03 Apr 2018 - Download PDF - 603kB

PwC - 06 Apr 2018 - Download PDF - 822kB

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

Download PDF - 880kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - December 2016 (Compilation)

Download PDF - 1314kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 16 Leases - February 2016 (Principal)

Download PDF - 1618kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

ABS - 29 Mar 2018 - Download PDF - 2385kB

EY - 17 Apr 2018 - Download PDF - 438kB

HoTARAC - 09 Apr 2018 - Download PDF - 814kB

IPA - 12 May 2018 - Download PDF - 785kB

KPMG - 29 Mar 2018 - Download PDF - 872kB

VAGO - 29 Mar 2018 - Download PDF - 840kB

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

Download PDF - 322kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - July 2015 (Principal)

Download PDF - 1167kB

Applies to reporting periods beginning on or after 01 Jan 2018

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - August 2015 (Principal)

Download PDF - 984kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2020

Comment letters to AASB

Australasian Council of Auditors-General - 17 Nov 2017 - Download PDF - 867kB

Australian Charities and Not-for-profits Commission - 13 Nov 2017 - Download PDF - 1348kB

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

Download PDF - 292kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - August 2015 (Principal)

Download PDF - 984kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2020

Comment letters to AASB

Australasian Council of Auditors-General - 16 Nov 2017 - Download PDF - 978kB

HoTARAC - 14 Nov 2017 - Download PDF - 2175kB

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

Download PDF - 371kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 116 Property, Plant and Equipment - December 2016 (Compilation)

Download PDF - 1052kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Comment letters to AASB

CPA Australia - 18 Oct 2017 - Download PDF - 774kB

Institute of Public Accountants - 13 Oct 2017 - Download PDF - 912kB

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

Download PDF - 683kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments - December 2014 (Principal)

Download PDF - 1368kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Submission from AASB

To IASB - 23 May 2017 - Download PDF - 134kB

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

Download PDF - 967kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 8 Operating Segments - November 2015 (Compilation)

Download PDF - 946kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2020

Related pronouncement

AASB 134 Interim Financial Reporting - October 2015 (Compilation)

Download PDF - 592kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 1039 Concise Financial Reports - December 2016 (Compilation)

Download PDF - 319kB

Applies to reporting periods beginning on or after 01 Jan 2019

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

Download PDF - 731kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments - December 2014 (Principal)

Download PDF - 1368kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 13 Fair Value Measurement - February 2016 (Compilation)

Download PDF - 1201kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 116 Property, Plant and Equipment - December 2016 (Compilation)

Download PDF - 1052kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Related pronouncement

AASB 138 Intangible Assets - December 2016 (Compilation)

Download PDF - 468kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Comment letters to AASB

ACAG - 17 Mar 2017 - Download PDF - 3506kB

CA ANZ - 14 Mar 2017 - Download PDF - 94kB

CPA Australia - 14 Mar 2017 - Download PDF - 158kB

EY - 14 Mar 2017 - Download PDF - 68kB

HoTARAC - 21 Mar 2017 - Download PDF - 665kB

KPMG - 17 Mar 2017 - Download PDF - 73kB

Queensland Audit Office - 24 Mar 2017 - Download PDF - 615kB

Queensland Treasury - 14 Mar 2017 - Download PDF - 12kB

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

Download PDF - 1356kB

Direct link

Documents related to this Exposure Draft:

Comment letters to AASB

ACAG - 31 May 2017 - Download PDF - 389kB

ACNC - 01 Jun 2017 - Download PDF - 168kB

AICD - 09 Jun 2017 - Download PDF - 210kB

BDO - 05 Jun 2017 - Download PDF - 249kB

CA ANZ - 24 May 2017 - Download PDF - 49kB

CPA Australia - 13 Jun 2017 - Download PDF - 272kB

EY - 07 Jul 2017 - Download PDF - 320kB

Grant Thornton - 07 Jun 2017 - Download PDF - 70kB

HoTARAC - 24 May 2017 - Download PDF - 710kB

Institute of Public Accountants - 07 Jun 2017 - Download PDF - 746kB

John Church - 16 Mar 2017 - Download PDF - 172kB

Keith Reilly - 28 May 2017 - Download PDF - 378kB

KPMG - 07 Jul 2017 - Download PDF - 108kB

PwC - 05 Jun 2017 - Download PDF - 2191kB

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

Download PDF - 342kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - July 2015 (Principal)

Download PDF - 1074kB

Applies to reporting periods beginning on or after 01 Jan 2018

Related pronouncement

AASB 112 (NFP) Income Taxes [for not-for-profit entities] - December 2016 (Compilation)

Download PDF - 895kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 123 Borrowing Costs - August 2015 (Principal)

Download PDF - 948kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - December 2015 (Compilation)

Download PDF - 1002kB

Applies to reporting periods beginning on or after 01 Jan 2018

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

Download PDF - 1394kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments - December 2014 (Principal)

Download PDF - 1368kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 15 Revenue from Contracts with Customers - October 2015 (Compilation)

Download PDF - 749kB

Applies to reporting periods beginning on or after 01 Jan 2018

Related pronouncement

AASB 1004 Contributions - January 2015 (Compilation)

Download PDF - 353kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2019

Submission from AASB

To - 22 Mar 2019 - Download PDF - 19kB

Comment letters to AASB

ACAG / VAGO - 24 Oct 2016 - Download PDF - 412kB

City of Cockburn - 16 Nov 2016 - Download PDF - 769kB

City of Swan - 20 Oct 2016 - Download PDF - 101kB

David Hardidge - 27 Oct 2016 - Download PDF - 80kB

Deloitte - 25 Oct 2016 - Download PDF - 212kB

Ernst & Young - 21 Oct 2016 - Download PDF - 23kB

Ernst & Young - 22 Mar 2019 - Download PDF - 19kB

Macri Partners - 20 Oct 2016 - Download PDF - 763kB

PricewaterhouseCoopers - 24 Oct 2016 - Download PDF - 1424kB

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

Download PDF - 753kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 (FP) Business Combinations [for for-profit entities] - August 2015 (Principal)

Download PDF - 1187kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 11 Joint Arrangements - July 2015 (Principal)

Download PDF - 1178kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2019

Comment letters to AASB

CPA Australia - 10 Oct 2016 - Download PDF - 165kB

HoTARAC - 20 Sep 2016 - Download PDF - 174kB

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

Download PDF - 3333kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 4 Insurance Contracts - August 2015 (Principal)

Download PDF - 962kB

Applies to reporting periods beginning on or after 01 Jan 2018

Related pronouncement

AASB 9 Financial Instruments - December 2014 (Principal)

Download PDF - 1368kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Submission from AASB

To IASB - 08 Feb 2016 - Download PDF - 358kB

Comment letters to AASB

Deloitte - 10 Feb 2016 - Download PDF - 253kB

Suncorp - 16 Feb 2016 - Download PDF - 473kB

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

Download PDF - 452kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - July 2015 (Principal)

Download PDF - 1074kB

Applies to reporting periods beginning on or after 01 Jan 2018

Related pronouncement

AASB 12 Disclosure of Interests in Other Entities - August 2015 (Principal)

Download PDF - 1058kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2017

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - January 2015 (Compilation)

Download PDF - 292kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2016

Submission from AASB

To IASB - 28 Feb 2016 - Download PDF - 292kB

Comment letters to AASB

EY - 03 Mar 2016 - Download PDF - 100kB

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

Download PDF - 389kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 140 Investment Property - October 2015 (Compilation)

Download PDF - 480kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Submission from AASB

To IASB - 08 Mar 2016 - Download PDF - 279kB

Comment letters to AASB

CPA Australia - 18 Feb 2016 - Download PDF - 159kB

Deloitte - 16 Mar 2016 - Download PDF - 231kB

EY - 02 Mar 2016 - Download PDF - 79kB

Institute of Public Accountants - 18 Feb 2016 - Download PDF - 335kB

Pitcher Partners - 10 Feb 2016 - Download PDF - 485kB

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

Download PDF - 708kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - January 2015 (Compilation)

Download PDF - 632kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Submission from AASB

To IASB - 04 Mar 2016 - Download PDF - 328kB

Comment letters to AASB

CPA Australia - 01 Feb 2016 - Download PDF - 162kB

EY - 02 Mar 2016 - Download PDF - 136kB

HoTARAC - 22 Jan 2016 - Download PDF - 621kB

Institute of Public Accountants - 18 Feb 2016 - Download PDF - 405kB

Pitcher Partners - 29 Jan 2016 - Download PDF - 591kB

Westworth Kemp P/L - 19 Jan 2016 - Download PDF - 438kB

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

Download PDF - 154kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 136 Impairment of Assets - December 2014 (Compilation)

Download PDF - 1232kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2017

Comment letters to AASB

Australasian Council of Auditors-General - 16 Nov 2015 - Download PDF - 414kB

BDO Australia Limited - 17 Nov 2015 - Download PDF - 189kB

CPA Australia - 25 Nov 2015 - Download PDF - 80kB

HoTARAC - 13 Nov 2015 - Download PDF - 177kB

KPMG - 20 Nov 2015 - Download PDF - 38kB

PwC - 16 Nov 2015 - Download PDF - 46kB

William buck - 19 Nov 2015 - Download PDF - 140kB

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

Download PDF - 191kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 Consolidated Financial Statements - January 2015 (Compilation)

Download PDF - 597kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2016

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - January 2015 (Compilation)

Download PDF - 292kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2016

Comment letters to AASB

CPA Australia - 09 Sep 2015 - Download PDF - 78kB

Deloitte - 07 Oct 2015 - Download PDF - 110kB

EY - 30 Oct 2015 - Download PDF - 461kB

PricewaterhouseCoopers - 17 Nov 2015 - Download PDF - 124kB

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

Download PDF - 660kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - December 2014 (Principal)

Download PDF - 423kB

Applies to reporting periods beginning on or after 01 Jan 2017

Submission from AASB

To IASB - 29 Oct 2015 - Download PDF - 348kB

Comment letters to AASB

CPA Australia - 08 Oct 2015 - Download PDF - 77kB

Deloitte - 29 Oct 2015 - Download PDF - 318kB

EY - 30 Oct 2015 - Download PDF - 461kB

Institute of Public Accountants - 05 Nov 2015 - Download PDF - 659kB

PricewaterhouseCoopers - 17 Nov 2015 - Download PDF - 810kB

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 - Archive

Download PDF - 278kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - June 2014 (Compilation)

Download PDF - 644kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2016

Related pronouncement

Interpretation 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction - December 2013 (Compilation)

Download PDF - 408kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2016

Submission from AASB

To IASB - 14 Oct 2015 - Download PDF - 312kB

Comment letters to AASB

Actuaries Institute - 16 Sep 2015 - Download PDF - 58kB

Deloitte - 22 Oct 2015 - Download PDF - 144kB

EY - 30 Oct 2015 - Download PDF - 461kB

PricewaterhouseCoopers - 17 Nov 2015 - Download PDF - 463kB

Exposure Draft - ED 265 Updating References to the Conceptual Framework (Proposed amendments to AASB 2, AASB 3, AASB 4, AASB 6, AASB 101, AASB 108, AASB 134, Interpretation 127 and Interpretation 132) - June 2015 - Archive

Download PDF - 235kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - June 2014 (Compilation)

Download PDF - 508kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2020

Related pronouncement

AASB 2 Share-based Payment - January 2015 (Compilation)

Download PDF - 881kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Related pronouncement

AASB 3 Business Combinations - January 2015 (Compilation)

Download PDF - 675kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Related pronouncement

AASB 4 Insurance Contracts - December 2013 (Compilation)

Download PDF - 369kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Related pronouncement

AASB 6 Exploration for and Evaluation of Mineral Resources - January 2015 (Compilation)

Download PDF - 188kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2016

Related pronouncement

AASB 101 Presentation of Financial Statements - January 2015 (Compilation)

Download PDF - 632kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - January 2015 (Compilation)

Download PDF - 256kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2018

Related pronouncement

AASB 134 Interim Financial Reporting - January 2015 (Compilation)

Download PDF - 628kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Related pronouncement

Interpretation 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease - December 2013 (Compilation)

Download PDF - 319kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Related pronouncement

Interpretation 132 Intangible Assets – Web Site Costs - December 2013 (Compilation)

Download PDF - 362kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Submission from AASB

To IASB - 04 Dec 2015 - Download PDF - 458kB

Comment letters to AASB

Deloitte - 27 Nov 2015 - Download PDF - 107kB

Jukka S. Rannila - 05 Oct 2015 - Download PDF - 163kB

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

Download PDF - 1399kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - June 2014 (Compilation)

Download PDF - 508kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2020

Submission from AASB

To IASB - 04 Dec 2015 - Download PDF - 458kB

Comment letters to AASB

Australasian Council of Auditors-General - 02 Oct 2015 - Download PDF - 152kB

Australian Foundation Investment Company Ltd - 18 Aug 2015 - Download PDF - 124kB

CPA Australia - 05 Nov 2015 - Download PDF - 568kB

Deloitte - 27 Nov 2015 - Download PDF - 307kB

HoTARAC - 10 Nov 2015 - Download PDF - 1285kB

ICAA - 10 Nov 2015 - Download PDF - 182kB

Institute of Public Accountants - 01 Dec 2015 - Download PDF - 695kB

Jukka S. Rannila - 05 Oct 2015 - Download PDF - 163kB

PricewaterhouseCoopers - 11 Dec 2015 - Download PDF - 1686kB

Stevenson McGregor - 03 Nov 2015 - Download PDF - 202kB

University of Melbourne - 04 Nov 2015 - Download PDF - 1392kB

University of Technology Sydney - 06 Oct 2015 - Download PDF - 40kB

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

Download PDF - 184kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - December 2014 (Principal)

Download PDF - 423kB

Applies to reporting periods beginning on or after 01 Jan 2017

Submission from AASB

To IASB - 25 Jun 2015 - Download PDF - 146kB

Comment letters to AASB

CPA Australia - 18 Jun 2015 - Download PDF - 78kB

EY - 19 Jun 2015 - Download PDF - 16kB

EY - 07 Jul 2015 - Download PDF - 64kB

Institute of Public Accountants - 23 Jun 2015 - Download PDF - 728kB

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

Download PDF - 100kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 13 Fair Value Measurement - June 2014 (Compilation)

Download PDF - 630kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jul 2016

Related pronouncement

AASB 116 Property, Plant and Equipment - December 2014 (Compilation)

Download PDF - 456kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2017

Comment letters to AASB

IPA - 08 Jun 2015 - Download PDF - 424kB

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

Download PDF - 423kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 117 Leases - January 2015 (Compilation)

Download PDF - 267kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2016

Related pronouncement

Interpretation 4 Determining whether an Arrangement contains a Lease - December 2013 (Compilation)

Download PDF - 430kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2016

Related pronouncement

Interpretation 12 Service Concession Arrangements - December 2013 (Compilation)

Download PDF - 794kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Comment letters to AASB

ACAG - 27 Jul 2015 - Download PDF - 2713kB

Australian Bureau of Statistics - 27 Jul 2015 - Download PDF - 175kB

CPA Australia - 27 Jul 2015 - Download PDF - 236kB

Deloitte - 07 Aug 2015 - Download PDF - 265kB

Ernst & Young - 27 Jul 2015 - Download PDF - 324kB

HoTARAC - 10 Aug 2015 - Download PDF - 2398kB

Institute of Public Accountants - 11 Aug 2015 - Download PDF - 924kB

KPMG - 04 Aug 2015 - Download PDF - 92kB

NSW Treasury - 18 Aug 2015 - Download PDF - 836kB

Peter Batten - 26 Jul 2015 - Download PDF - 269kB

PwC - 27 Jul 2015 - Download PDF - 181kB

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

Download PDF - 553kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - December 2014 (Principal)

Download PDF - 423kB

Applies to reporting periods beginning on or after 01 Jan 2017

Related pronouncement

AASB 1004 Contributions - January 2015 (Compilation)

Download PDF - 353kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2019

Comment letters to AASB

A/G Department of Education & Training - 18 Aug 2015 - Download PDF - 140kB

ABS - 14 Aug 2015 - Download PDF - 276kB

ACAG - 14 Aug 2015 - Download PDF - 2038kB

ACNC - 15 Aug 2015 - Download PDF - 132kB

Association of Independent Schools of NSW - 13 Aug 2015 - Download PDF - 153kB

AUSFOG - 13 Aug 2015 - Download PDF - 276kB

BDO Australia Limited - 14 Aug 2015 - Download PDF - 205kB

CPA Australia and CA ANZ - 14 Aug 2015 - Download PDF - 407kB

Deloitte Touche Tohmatsu - 25 Sep 2015 - Download PDF - 403kB

EY - 14 Aug 2015 - Download PDF - 180kB

Family Planning NSW - 13 Aug 2015 - Download PDF - 183kB

Go8 University CFOs - 14 Aug 2015 - Download PDF - 227kB

Grant Thornton Australia Limited - 19 Aug 2015 - Download PDF - 304kB

HoTARAC - 20 Aug 2015 - Download PDF - 1459kB

Independent Living Centre Tas - 13 Aug 2015 - Download PDF - 63kB

IPA - 18 Aug 2015 - Download PDF - 932kB

KPMG - 14 Aug 2015 - Download PDF - 80kB

Local Government Finance Professional Inc. - 14 Aug 2015 - Download PDF - 1447kB

M.A Smallsman - 03 Aug 2015 - Download PDF - 975kB

Moore Stephens Australia - 21 Aug 2015 - Download PDF - 517kB

Nexia Australia - 13 Aug 2015 - Download PDF - 140kB

NSW Local Government Finance Professionals Network - 14 Aug 2015 - Download PDF - 367kB

NT Local Government Accounting Advisory Committee - 14 Aug 2015 - Download PDF - 188kB

Peter Batten - 14 Aug 2015 - Download PDF - 224kB

PwC - 14 Aug 2015 - Download PDF - 71kB

Queensland Treasury - 26 Aug 2015 - Download PDF - 1366kB

Queensland Treasury Additional Attachment - 26 Aug 2015 - Download PDF - 444kB

SALGFMG - 17 Aug 2015 - Download PDF - 838kB

Saward Dawson - 14 Aug 2015 - Download PDF - 216kB

South African Accounting Standards Board - 14 Aug 2015 - Download PDF - 361kB

The University of Melbourne - 14 Aug 2015 - Download PDF - 105kB

UNSW - 14 Aug 2015 - Download PDF - 344kB

William Buck - 13 Aug 2015 - Download PDF - 257kB

World Vision Australia - 14 Aug 2015 - Download PDF - 186kB

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

Download PDF - 332kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - January 2015 (Compilation)

Download PDF - 632kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Submission from AASB

To IASB - 10 Jun 2015 - Download PDF - 128kB

Comment letters to AASB

CPA & CAANZ - 09 May 2015 - Download PDF - 137kB

Deloitte - 10 Jun 2015 - Download PDF - 297kB

HoTARAC - 05 May 2015 - Download PDF - 376kB

PwC - 17 Jun 2015 - Download PDF - 919kB

Saward Dawson - 06 May 2015 - Download PDF - 661kB

Westworth Kemp Consultants - 24 Apr 2015 - Download PDF - 874kB

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

Download PDF - 281kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 107 Statement of Cash Flows - August 2013 (Compilation)

Download PDF - 591kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jul 2015

Submission from AASB

To IASB - 17 Apr 2015 - Download PDF - 237kB

Comment letters to AASB

ANZ - 17 Apr 2015 - Download PDF - 753kB

CPA Australia - 31 Mar 2015 - Download PDF - 658kB

DG & AB Maxwell - 20 Jan 2015 - Download PDF - 185kB

Ernst & Young - 18 Mar 2015 - Download PDF - 29kB

Ernst & Young - 05 May 2015 - Download PDF - 69kB

HoTARAC - 20 Mar 2015 - Download PDF - 296kB

Institute of Public Accountants - 20 Apr 2015 - Download PDF - 310kB

PwC - 19 May 2015 - Download PDF - 378kB

Westworth Kemp Consultants - 04 Mar 2015 - Download PDF - 354kB

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

Download PDF - 269kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 2 (FP) Share-based Payment [for for-profit entities] - December 2012 (Compilation)

Download PDF - 809kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Submission from AASB

To IASB - 02 Mar 2015 - Download PDF - 76kB

Comment letters to AASB

Ernst & Young - 27 Mar 2015 - Download PDF - 814kB

Institute of Public Accountants - 23 Feb 2015 - Download PDF - 891kB

PwC - 31 Mar 2015 - Download PDF - 208kB

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

Download PDF - 285kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - December 2013 (Compilation)

Download PDF - 555kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2016

Related pronouncement

AASB 119 Employee Benefits - June 2014 (Compilation)

Download PDF - 644kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2016

Comment letters to AASB

Australian Institute of Company Directors - 27 Nov 2014 - Download PDF - 634kB

CPA Australia - 28 Nov 2014 - Download PDF - 42kB

Dianne Azoor Hughes - 28 Nov 2014 - Download PDF - 371kB

Ernst & Young - 28 Nov 2014 - Download PDF - 199kB

Group of 100 - 24 Nov 2014 - Download PDF - 803kB

HoTARAC - 24 Nov 2014 - Download PDF - 249kB

KPMG - 26 Nov 2014 - Download PDF - 99kB

Macquarie University - 28 Nov 2014 - Download PDF - 613kB

PwC - 28 Nov 2014 - Download PDF - 657kB

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

Download PDF - 255kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 128 (NFP) Investments in Associates [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 403kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 128 (FP) Investments in Associates and Joint Ventures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 409kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Comment letters to AASB

CPA Australia - 24 Nov 2014 - Download PDF - 654kB

Deloitte - 24 Nov 2014 - Download PDF - 782kB

Ernst & Young - 24 Nov 2014 - Download PDF - 768kB

Group of 100 - 24 Nov 2014 - Download PDF - 780kB

PwC - 28 Nov 2014 - Download PDF - 646kB

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

Download PDF - 310kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 12 Disclosure of Interests in Other Entities - December 2013 (Compilation)

Download PDF - 481kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jul 2015

Related pronouncement

AASB 13 Fair Value Measurement - June 2014 (Compilation)

Download PDF - 630kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jul 2016

Related pronouncement

AASB 127 (NFP) Consolidated and Separate Financial Statements [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 464kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 127 (FP) Separate Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 384kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 128 (NFP) Investments in Associates [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 403kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 128 (FP) Investments in Associates and Joint Ventures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 409kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Related pronouncement

AASB 136 (NFP) Impairment of Assets [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 946kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 136 (FP) Impairment of Assets [for for-profit entities] - December 2012 (Compilation)

Download PDF - 947kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Submission from AASB

To IASB - 12 Jan 2015 - Download PDF - 159kB

Comment letters to AASB

CPA Australia - 12 Dec 2014 - Download PDF - 45kB

Ernst & Young - 10 Feb 2015 - Download PDF - 661kB

Institute of Public Accountants - 17 Dec 2014 - Download PDF - 333kB

PwC - 04 Feb 2015 - Download PDF - 712kB

Exposure Draft - ED 253 Recognition of Deferred Tax Assets for Unrealised Losses - August 2014 - Archive

Download PDF - 304kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 (NFP) Income Taxes [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 842kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 112 (FP) Income Taxes [for for-profit entities] - December 2012 (Compilation)

Download PDF - 849kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Submission from AASB

To IASB - 18 Dec 2014 - Download PDF - 226kB

Comment letters to AASB

CPA Australia - 21 Nov 2014 - Download PDF - 579kB

Institute of Public Accountants - 17 Dec 2014 - Download PDF - 335kB

PwC - 18 Dec 2014 - Download PDF - 465kB

Exposure Draft - ED 252 Proposal to supersede AASB Interpretation 1042 Subscriber Acquisition Costs in the Telecommunications Industry - July 2014 - Archive

Download PDF - 133kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

Interpretation 1042 Subscriber Acquisition Costs in the Telecommunications Industry - December 2013 (Compilation)

Download PDF - 292kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Exposure Draft - ED 250 Investment Entities: Applying the Consolidation Exception - June 2014 - Archive

Download PDF - 307kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 128 (FP) Investments in Associates and Joint Ventures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 409kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Submission from AASB

To IASB - 11 Sep 2014 - Download PDF - 221kB

Comment letters to AASB

CPA Australia and Chartered Accountants Australia and New Zealand - 22 Aug 2014 - Download PDF - 593kB

Deakin Graduate School of Business - 12 Aug 2014 - Download PDF - 712kB

Ernst & Young - 25 Sep 2014 - Download PDF - 376kB

Macquarie Group Limited - 15 Sep 2014 - Download PDF - 682kB

PwC - 19 Sep 2014 - Download PDF - 677kB

Exposure Draft - Tier 2 Supplement to ED 249 Disclosure Initiative (Proposed amendments to AASB 101) - April 2014 - Archive

Download PDF - 224kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 (NFP) Presentation of Financial Statements [for not-for-profit entities] - December 2013 (Compilation)

Download PDF - 575kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014 that end on or after 20 Dec 2013

Related pronouncement

AASB 101 (FP) Presentation of Financial Statements [for for-profit entities] - December 2013 (Compilation)

Download PDF - 576kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014 that end on or after 20 Dec 2013

Comment letters to AASB

Institute of Public Accountants - 11 Aug 2014 - Download PDF - 1113kB

Exposure Draft - ED 249 Disclosure Initiative (Proposed amendments to AASB 101) - March 2014 - Archive

Download PDF - 336kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 (NFP) Presentation of Financial Statements [for not-for-profit entities] - December 2013 (Compilation)

Download PDF - 575kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014 that end on or after 20 Dec 2013

Related pronouncement

AASB 101 (FP) Presentation of Financial Statements [for for-profit entities] - December 2013 (Compilation)

Download PDF - 576kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014 that end on or after 20 Dec 2013

Submission from AASB

To IASB - 05 Aug 2014 - Download PDF - 320kB

Comment letters to AASB

ANZ - 22 Jul 2014 - Download PDF - 660kB

CPA Australia and the Institute - 01 Jul 2014 - Download PDF - 923kB

DG & AB Maxwell - 12 Jun 2014 - Download PDF - 601kB

Ernst & Young - 29 Jul 2014 - Download PDF - 182kB

Group of 100 - 23 Jun 2014 - Download PDF - 1035kB

HoTARAC - 01 Jul 2014 - Download PDF - 665kB

Institute of Public Accountants - 11 Aug 2014 - Download PDF - 1179kB

PwC - 19 Sep 2014 - Download PDF - 814kB

Exposure Draft - ED 248 Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements - March 2014 - Archive

Download PDF - 408kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 (NFP) First-time Adoption of Australian Accounting Standards [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 540kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 1 (FP) First-time Adoption of Australian Accounting Standards [for for-profit entities] - December 2012 (Compilation)

Download PDF - 547kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - June 2010 (Principal)

Download PDF - 304kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Comment letters to AASB

Deakin Graduate School of Business - 12 May 2014 - Download PDF - 704kB

Ernst & Young - 27 May 2014 - Download PDF - 620kB

KPMG - 19 May 2014 - Download PDF - 1516kB

Exposure Draft - ED 247 Annual Improvements to IFRSs 2012—2014 Cycle - December 2013 - Archive

Download PDF - 357kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 (NFP) First-time Adoption of Australian Accounting Standards [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 540kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 1 (FP) First-time Adoption of Australian Accounting Standards [for for-profit entities] - December 2012 (Compilation)

Download PDF - 547kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 5 (NFP) Non-current Assets Held for Sale and Discontinued Operations [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 439kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 5 (FP) Non-current Assets Held for Sale and Discontinued Operations [for for-profit entities] - December 2012 (Compilation)

Download PDF - 443kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 7 (NFP) Financial Instruments: Disclosures [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 7 (FP) Financial Instruments: Disclosures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 596kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 119 Employee Benefits - December 2012 (Compilation)

Download PDF - 423kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Related pronouncement

AASB 134 Interim Financial Reporting - December 2012 (Compilation)

Download PDF - 589kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Submission from AASB

To IASB - 12 Mar 2014 - Download PDF - 227kB

Comment letters to AASB

HoTARAC - 28 Feb 2014 - Download PDF - 1128kB

Macquarie University - 03 Mar 2014 - Download PDF - 696kB

PwC - 18 Mar 2014 - Download PDF - 357kB

Exposure Draft - ED 246 Equity Method in Separate Financial Statements - December 2013 - Archive

Download PDF - 266kB

Direct link

Documents related to this Exposure Draft:

Submission from AASB

To IASB - 03 Feb 2014 - Download PDF - 200kB

Comment letters to AASB

ANZ - 20 Jan 2014 - Download PDF - 863kB

Ernst & Young - 04 Feb 2014 - Download PDF - 428kB

HoTARAC - 16 Jan 2014 - Download PDF - 574kB

Macquarie University - 07 Feb 2014 - Download PDF - 284kB

PwC - 17 Feb 2014 - Download PDF - 1168kB

Exposure Draft - IPSASB ED 54 Reporting Service Performance Information - December 2013 - Archive

Download PDF - 11kB

Direct link

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 30 May 2014 - Download PDF - 299kB

Exposure Draft - IPSASB ED 48-52 Interests in Other Entities - October 2013 - Archive

Download PDF - 53kB

Direct link

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 13 Mar 2014 - Download PDF - 153kB

Exposure Draft - Tier 2 Supplement to ED 242 Leases - September 2013 - Archive

Download PDF - 238kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 117 Leases - September 2012 (Compilation)

Download PDF - 425kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Comment letters to AASB

Ernst & Young - 26 Nov 2013 - Download PDF - 273kB

KPMG - 14 Nov 2013 - Download PDF - 1964kB

PwC - 07 Nov 2013 - Download PDF - 208kB

Exposure Draft - Tier 2 Supplement to ED 237 Financial Instruments: Expected Credit Losses - July 2013 - Archive

Download PDF - 301kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 (NFP) Financial Instruments: Disclosures [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 7 (FP) Financial Instruments: Disclosures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 596kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Comment letters to AASB

Ernst & Young - 16 Sep 2013 - Download PDF - 91kB

PwC - 16 Sep 2013 - Download PDF - 1926kB

Exposure Draft - Tier 2 Supplement to ED 230 Classification and Measurement: Limited Amendments to AASB 9 (proposed amendments to AASB 9 (2010)) - July 2013 - Archive

Download PDF - 229kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 (NFP) Financial Instruments: Disclosures [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 7 (FP) Financial Instruments: Disclosures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 596kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Comment letters to AASB

Ernst & Young - 16 Sep 2013 - Download PDF - 87kB

PwC - 16 Sep 2013 - Download PDF - 1927kB

Exposure Draft - ED 245 Agriculture: Bearer Plants (proposed amendments to AASB 116 and AASB 141) - July 2013 - Archive

Download PDF - 342kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 116 Property, Plant and Equipment - September 2012 (Compilation)

Download PDF - 451kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Related pronouncement

AASB 141 Agriculture - September 2012 (Compilation)

Download PDF - 349kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Submission from AASB

To IASB - 28 Oct 2013 - Download PDF - 396kB

Comment letters to AASB

CPA Australia and the Institute - 09 Oct 2013 - Download PDF - 432kB

Group of 100 - 19 Sep 2013 - Download PDF - 363kB

Macquarie University - 04 Oct 2013 - Download PDF - 255kB

PwC - 07 Nov 2013 - Download PDF - 3510kB

Exposure Draft - ED 244 Insurance Contracts - June 2013 - Archive

Download PDF - 1077kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 4 Insurance Contracts - September 2012 (Compilation)

Download PDF - 359kB

Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jan 2014

Related pronouncement

AASB 1023 (FP) General Insurance Contracts [for for-profit entities] - December 2012 (Compilation)

Download PDF - 511kB

Applies to reporting periods beginning on or after 01 Jan 2013 that end before 20 Dec 2013

Related pronouncement

AASB 1038 (FP) Life Insurance Contracts [for for-profit entities] - March 2013 (Compilation)

Download PDF - 620kB

Applies to reporting periods beginning on or after 01 Jan 2013 that end on or after 31 Mar 2013 but before 20 Dec 2013

Submission from AASB

To IASB - 31 Oct 2013 - Download PDF - 387kB

Comment letters to AASB

Accountants and Actuaries Liaison Committee - 27 Sep 2013 - Download PDF - 199kB

AMP - 27 Sep 2013 - Download PDF - 191kB

ANZ - 25 Oct 2013 - Download PDF - 222kB

CPA Australia - 30 Sep 2013 - Download PDF - 87kB

Ernst & Young - 30 Oct 2013 - Download PDF - 1259kB

HoTARAC - 10 Oct 2013 - Download PDF - 1028kB

Institute of Chartered Accountants Australia - 26 Sep 2013 - Download PDF - 1043kB

Insurance Australia Group Limited - 27 Sep 2013 - Download PDF - 265kB

Macquarie University - 04 Oct 2013 - Download PDF - 231kB

NAB - 25 Oct 2013 - Download PDF - 1544kB

PwC - 07 Nov 2013 - Download PDF - 2540kB

QBE - 27 Sep 2013 - Download PDF - 141kB

Exposure Draft - ED 243 Withdrawal of AASB 1031 Materiality - June 2013 - Archive

Download PDF - 483kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 (NFP) Presentation of Financial Statements [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 555kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Related pronouncement

AASB 101 (FP) Presentation of Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 560kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - December 2012 (Compilation)

Download PDF - 395kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Related pronouncement

AASB 1031 Materiality - December 2009 (Compilation)

Download PDF - 60kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2014

Comment letters to AASB

ACAG - 22 Aug 2013 - Download PDF - 286kB

CPA Australia and the Institute - 23 Aug 2013 - Download PDF - 314kB

Ernst & Young - 23 Aug 2013 - Download PDF - 263kB

Group of 100 - 07 Aug 2013 - Download PDF - 238kB

HoTARAC - 20 Aug 2013 - Download PDF - 825kB

KPMG - 14 Aug 2013 - Download PDF - 206kB

Macquarie University - 26 Aug 2013 - Download PDF - 207kB

PwC - 23 Aug 2013 - Download PDF - 167kB

Exposure Draft - Tier 2 Supplement to ED 235 Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to AASB 136) - May 2013 - Archive

Download PDF - 135kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 136 (FP) Impairment of Assets [for for-profit entities] - December 2012 (Compilation)

Download PDF - 947kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Comment letters to AASB

PwC - 15 Jul 2013 - Download PDF - 747kB

Exposure Draft - ED 242 Leases - May 2013 - Archive

Download PDF - 621kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 117 Leases - September 2012 (Compilation)

Download PDF - 425kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Submission from AASB

To IASB - 17 Sep 2013 - Download PDF - 434kB

Comment letters to AASB

ACAG - 16 Sep 2013 - Download PDF - 2785kB

ANZ - 12 Sep 2013 - Download PDF - 135kB

CPA Australia and the Institute - 21 Aug 2013 - Download PDF - 559kB

Defence Housing Australia - 14 Aug 2013 - Download PDF - 688kB

Department of Education - WA - 19 Aug 2013 - Download PDF - 280kB

Ernst & Young - 17 Sep 2013 - Download PDF - 854kB

FinPro - 14 Aug 2013 - Download PDF - 235kB

Grant Thornton - 16 Aug 2013 - Download PDF - 218kB

HoTARAC - 14 Aug 2013 - Download PDF - 2773kB

Macquarie University - 26 Aug 2013 - Download PDF - 210kB

NAB - 13 Sep 2013 - Download PDF - 3599kB

Property Council of Australia - 19 Aug 2013 - Download PDF - 264kB

PwC - 01 Oct 2013 - Download PDF - 8717kB

The Group of 100 (G100) - 19 Sep 2013 - Download PDF - 546kB

University of Technology Sydney - 20 Aug 2013 - Download PDF - 486kB

Woolworths - 02 Sep 2014 - Download PDF - 592kB

Woolworths Limited - 11 Sep 2013 - Download PDF - 452kB

Exposure Draft - ED 241 Amendments to AASB 1038 arising from AASB 10 in relation to consolidation and interests of policyholders - May 2013 - Archive

Download PDF - 212kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 1038 (FP) Life Insurance Contracts [for for-profit entities] - March 2013 (Compilation)

Download PDF - 620kB

Applies to reporting periods beginning on or after 01 Jan 2013 that end on or after 31 Mar 2013 but before 20 Dec 2013

Comment letters to AASB

AMP - 07 Aug 2013 - Download PDF - 97kB

CPA Australia and the Institute - 07 Aug 2013 - Download PDF - 156kB

Ernst & Young - 07 Aug 2013 - Download PDF - 68kB

NAB - 06 Aug 2013 - Download PDF - 344kB

PwC - 06 Aug 2013 - Download PDF - 1686kB

Exposure Draft - ED 240 Regulatory Deferral Accounts - May 2013 - Archive

Download PDF - 443kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 (FP) First-time Adoption of Australian Accounting Standards [for for-profit entities] - December 2012 (Compilation)

Download PDF - 547kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - December 2012 (Compilation)

Download PDF - 395kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Submission from AASB

To IASB - 26 Aug 2013 - Download PDF - 172kB

Comment letters to AASB

Ernst & Young - 17 Sep 2013 - Download PDF - 435kB

PwC - 07 Oct 2013 - Download PDF - 733kB

Exposure Draft - ED 239 Defined Benefit Plans: Employee Contributions (proposed amendments to AASB 119) - March 2013 - Archive

Download PDF - 258kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - December 2012 (Compilation)

Download PDF - 423kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Submission from AASB

To IASB - 25 Jul 2013 - Download PDF - 243kB

Comment letters to AASB

HoTARAC - 18 Jun 2013 - Download PDF - 340kB

Institute of Actuaries of Australia - 25 Jun 2013 - Download PDF - 1139kB

Exposure Draft - ED 238 Consolidated Financial Statements – Australian Implementation Guidance for Not-for-Profit Entities - March 2013 - Archive

Download PDF - 487kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 12 (FP) Disclosure of Interests in Other Entities [for for-profit entities] - December 2012 (Compilation)

Download PDF - 454kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Comment letters to AASB

ACAG - 28 Jun 2013 - Download PDF - 359kB

Assembly of the Uniting Church in Australia - 26 Jun 2013 - Download PDF - 138kB

CPA Australia and the Institute - 27 Jun 2013 - Download PDF - 382kB

Crowe Horwath - 26 Jun 2013 - Download PDF - 120kB

Deloitte - 24 Jun 2013 - Download PDF - 1827kB

Ernst & Young - 28 Jun 2013 - Download PDF - 403kB

Grant Thornton - 26 Jun 2013 - Download PDF - 161kB

HoTARAC - 25 Jun 2013 - Download PDF - 1613kB

John Church - 29 Jun 2013 - Download PDF - 316kB

KPMG - 12 Jul 2013 - Download PDF - 279kB

Moore Stephens - 28 Jun 2013 - Download PDF - 235kB

PwC - 30 Jun 2013 - Download PDF - 250kB

Exposure Draft - ED 237 Financial Instruments: Expected Credit Losses - March 2013 - Archive

Download PDF - 793kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 (FP) Financial Instruments: Disclosures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 596kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Related pronouncement

AASB 139 (FP) Financial Instruments: Recognition and Measurement [for for-profit entities] - December 2012 (Compilation)

Download PDF - 986kB

Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jan 2014

Submission from AASB

To IASB - 10 Jul 2013 - Download PDF - 453kB

Comment letters to AASB

ANZ - 05 Jul 2013 - Download PDF - 283kB

CPA Australia and the Institute - 24 May 2013 - Download PDF - 467kB

Ernst & Young - 09 Jul 2013 - Download PDF - 485kB

Hayes Knight - 08 May 2013 - Download PDF - 627kB

HoTARAC - 18 Jun 2013 - Download PDF - 2890kB

National Australia Bank - 05 Jul 2013 - Download PDF - 956kB

PwC - 15 Jul 2013 - Download PDF - 11420kB

QBE - 30 May 2013 - Download PDF - 132kB

UTS - 13 Jun 2013 - Download PDF - 436kB

Exposure Draft - ED 236 Novation of Derivatives and Continuation of Hedge Accounting (proposed amendments to AASB 9 and AASB 139) - March 2013 - Archive

Download PDF - 239kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Related pronouncement

AASB 139 (FP) Financial Instruments: Recognition and Measurement [for for-profit entities] - December 2012 (Compilation)

Download PDF - 986kB

Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jan 2014

Submission from AASB

To IASB - 05 Apr 2013 - Download PDF - 193kB

Comment letters to AASB

CPA and ICAA - 26 Mar 2013 - Download PDF - 142kB

Ernst & Young - 30 May 2013 - Download PDF - 1470kB

Finance and Treasury Association (FTA) - 02 Apr 2013 - Download PDF - 485kB

PwC - 08 Apr 2013 - Download PDF - 2880kB

Exposure Draft - ED 235 Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to AASB 136) - January 2013 - Archive

Download PDF - 242kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 136 (FP) Impairment of Assets [for for-profit entities] - December 2012 (Compilation)

Download PDF - 947kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Submission from AASB

To IASB - 19 Mar 2013 - Download PDF - 217kB

Comment letters to AASB

CPA Australia and the Institute - 01 Mar 2013 - Download PDF - 200kB

Ernst & Young - 26 Mar 2013 - Download PDF - 282kB

Grant Thornton - 07 Feb 2013 - Download PDF - 670kB

PwC - 08 Apr 2013 - Download PDF - 1651kB

Exposure Draft - ED 233 Australian Additional Disclosures – Investment Entities (proposed amendments to AASB 1054) - December 2012 - Archive

Download PDF - 602kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Comment letters to AASB

AMP - 21 Mar 2013 - Download PDF - 107kB

ANZ - 26 Mar 2013 - Download PDF - 1470kB

ASIC - 05 Apr 2013 - Download PDF - 213kB

Australian Institute of Company Directors - 28 Mar 2013 - Download PDF - 673kB

AVCAL - 11 Mar 2013 - Download PDF - 176kB

BDO Australia Limited - 28 Mar 2013 - Download PDF - 120kB

CPA Australia and the Institute - 28 Mar 2013 - Download PDF - 179kB

Crowe Horwath - 18 Mar 2013 - Download PDF - 1776kB

Deloitte - 29 Mar 2013 - Download PDF - 1225kB

Equity Trustees Limited - 27 Mar 2013 - Download PDF - 1175kB

Ernst & Young - 01 Apr 2013 - Download PDF - 470kB

Financial Reporting Specialists - 28 Mar 2013 - Download PDF - 326kB

Financial Services Council - 03 Apr 2013 - Download PDF - 310kB

Grant Thornton - 28 Mar 2013 - Download PDF - 802kB

Group of 100 - 20 Mar 2013 - Download PDF - 325kB

Industry Funds Management - 05 Mar 2013 - Download PDF - 522kB

IOOF Group - 18 Mar 2013 - Download PDF - 131kB

KPMG - 28 Mar 2013 - Download PDF - 1067kB

Macquarie Group Limited - 27 Mar 2013 - Download PDF - 240kB

MMC Limited - 19 Feb 2013 - Download PDF - 1321kB

NAB - 28 Mar 2013 - Download PDF - 424kB

PwC - 28 Mar 2013 - Download PDF - 294kB

QIC - 27 Mar 2013 - Download PDF - 1811kB

The International Accounting & Auditing Institute - 29 Mar 2013 - Download PDF - 197kB

Unity Administration - 25 Mar 2013 - Download PDF - 1605kB

Vanguard - 27 Mar 2013 - Download PDF - 300kB

Westworth Kemp Consultants - 08 Mar 2013 - Download PDF - 885kB

Willie Ooi - 22 Mar 2013 - Download PDF - 137kB

Zurich - 09 Apr 2013 - Download PDF - 863kB

Exposure Draft - Fatal Flaw Draft - AASB 105X Budgetary Reporting - December 2012 - Archive

Download PDF - 389kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2012 (Compilation)

Download PDF - 1272kB

Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jan 2014

Comment letters to AASB

ACAG - 29 Jan 2013 - Download PDF - 273kB

CPA Australia - 01 Feb 2013 - Download PDF - 381kB

Exposure Draft - Fatal Flaw Draft - AASB 2012-XX Amendments to AASB 1049 – Relocation of Budgetary Reporting Requirements - December 2012 - Archive

Download PDF - 301kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2012 (Compilation)

Download PDF - 1272kB

Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jan 2014

Exposure Draft - ED 234 Acquisition of an Interest in a Joint Operation (proposed amendment to AASB 11) - December 2012 - Archive

Download PDF - 249kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 (FP) Business Combinations [for for-profit entities] - December 2012 (Compilation)

Download PDF - 600kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Related pronouncement

AASB 11 (NFP) Joint Arrangements [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 533kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jul 2015

Submission from AASB

To IASB - 23 Apr 2013 - Download PDF - 202kB

Comment letters to AASB

CPA Australia and the Institute - 22 Mar 2013 - Download PDF - 123kB

Ernst & Young - 24 Apr 2013 - Download PDF - 839kB

Grant Thornton - 25 Mar 2013 - Download PDF - 906kB

Exposure Draft - ED 232 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (proposed amendments to AASB 10 and AASB 128) - December 2012 - Archive

Download PDF - 242kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 128 (FP) Investments in Associates and Joint Ventures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 409kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Submission from AASB

To IASB - 25 Apr 2013 - Download PDF - 214kB

Comment letters to AASB

CPA Australia and the Institute - 22 Mar 2013 - Download PDF - 113kB

Ernst & Young - 24 Apr 2013 - Download PDF - 790kB

Grant Thornton - 25 Mar 2013 - Download PDF - 197kB

PwC - 02 May 2013 - Download PDF - 698kB

Exposure Draft - ED 231 Clarification of Acceptable Methods of Depreciation and Amortisation - December 2012 - Archive

Download PDF - 251kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 116 Property, Plant and Equipment - September 2012 (Compilation)

Download PDF - 451kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Related pronouncement

AASB 138 Intangible Assets - June 2009 (Compilation)

Download PDF - 186kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Submission from AASB

To IASB - 02 Apr 2013 - Download PDF - 205kB

Comment letters to AASB

CPA Australia and the Institute - 01 Mar 2013 - Download PDF - 157kB

Ernst & Young - 17 Apr 2013 - Download PDF - 1248kB

Grant Thornton - 01 Mar 2013 - Download PDF - 198kB

Hayes Knight - 09 Jan 2013 - Download PDF - 574kB

PwC - 08 Apr 2013 - Download PDF - 1718kB

Shazia Vapiwalla - 29 Jan 2013 - Download PDF - 221kB

Exposure Draft - ED 230 Classification and Measurement: Limited Amendments to AASB 9 - December 2012 - Archive

Download PDF - 526kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Submission from AASB

To IASB - 05 Apr 2013 - Download PDF - 206kB

Comment letters to AASB

ANZ - 26 Mar 2013 - Download PDF - 2804kB

APRA - 11 Mar 2013 - Download PDF - 135kB

CPA and ICAA - 18 Feb 2013 - Download PDF - 715kB

Ernst & Young - 17 Apr 2013 - Download PDF - 3394kB

Grant Thornton - 13 Feb 2013 - Download PDF - 214kB

Macquarie Group Limited - 27 Mar 2013 - Download PDF - 469kB

NAB - 25 Mar 2013 - Download PDF - 3006kB

PwC - 08 Apr 2013 - Download PDF - 6470kB

Exposure Draft - ED 229 Annual Improvements to IFRSs 2011–2013 Cycle - November 2012 - Archive

Download PDF - 319kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - September 2011 (Compilation)

Download PDF - 496kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 3 Business Combinations - October 2010 (Compilation)

Download PDF - 308kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 13 Fair Value Measurement - September 2011 (Principal)

Download PDF - 683kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 140 Investment Property - September 2012 (Compilation)

Download PDF - 409kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Submission from AASB

To IASB - 20 Feb 2013 - Download PDF - 210kB

Comment letters to AASB

Crowe Horwath - 18 Feb 2013 - Download PDF - 468kB

Ernst & Young - 21 Feb 2013 - Download PDF - 256kB

Grant Thornton - 04 Feb 2013 - Download PDF - 755kB

PwC - 27 Feb 2013 - Download PDF - 1670kB

Exposure Draft - ED 228 Equity Method: Share of Other Net Asset Changes - November 2012 - Archive

Download PDF - 269kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - August 2011 (Principal)

Download PDF - 481kB

Applies to reporting periods beginning on or after 01 Jan 2013

Submission from AASB

To IASB - 21 Mar 2013 - Download PDF - 201kB

Comment letters to AASB

CPA Australia and the Institute - 07 Feb 2013 - Download PDF - 109kB

Ernst & Young - 22 Feb 2013 - Download PDF - 445kB

Ernst & Young - 28 Mar 2013 - Download PDF - 431kB

Hayes Knight - 09 Jan 2013 - Download PDF - 533kB

Macquarie Group Limited - 20 Mar 2013 - Download PDF - 151kB

Exposure Draft - ED 227 Proposed Amendments to AASB 1049 – Extension of Transitional Relief for the Adoption of Amendments to the ABS GFS Manual relating to Defence Weapons Platforms - October 2012 - Archive

Download PDF - 314kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2011 (Compilation)

Download PDF - 1270kB

Applies to reporting periods beginning on or after 01 Jul 2012

Comment letters to AASB

Australian Bureau of Statistics - 19 Nov 2012 - Download PDF - 240kB

Department of Defence - 07 Nov 2012 - Download PDF - 807kB

Department of Finance and Deregulation - 13 Nov 2012 - Download PDF - 959kB

Ernst & Young - 12 Nov 2012 - Download PDF - 358kB

Representatives of the Australian Accounting Profession - 20 Nov 2012 - Download PDF - 299kB

Exposure Draft - IASB Draft Standard General Hedge Accounting - September 2012 - Archive

Download PDF - 2227kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - October 2010 (Compilation)

Download PDF - 685kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IASB - 21 Dec 2012 - Download PDF - 152kB

Comment letters to AASB

ANZ - 21 Nov 2012 - Download PDF - 2349kB

Finance and Treasury Association - 11 Dec 2012 - Download PDF - 133kB

Visual Risk - 06 Dec 2012 - Download PDF - 306kB

Exposure Draft - ED 226 Withdrawal of Australian Interpretation 1039 Substantive Enactment of Major Tax Bills in Australia - August 2012 - Archive

Download PDF - 136kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 Income Taxes - September 2011 (Compilation)

Download PDF - 818kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

Interpretation 1039 Substantive Enactment of Major Tax Bills in Australia - December 2009 (Compilation)

Download PDF - 54kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Comment letters to AASB

Deloitte - 16 Nov 2012 - Download PDF - 364kB

Ernst & Young - 14 Nov 2012 - Download PDF - 342kB

Grant Thornton - 19 Nov 2012 - Download PDF - 213kB

KPMG - 19 Nov 2012 - Download PDF - 1044kB

PwC - 14 Nov 2012 - Download PDF - 215kB

Representatives of the Australian Accounting Profession - 21 Nov 2012 - Download PDF - 164kB

Taxpayers Australia - 28 Sep 2012 - Download PDF - 215kB

The Group of 100 - 01 Oct 2012 - Download PDF - 236kB

Exposure Draft - ED 225 Annual Improvements to IFRSs 2010—2012 Cycle - May 2012 - Archive

Download PDF - 487kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 2 Share-based Payment - July 2009 (Compilation)

Download PDF - 329kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Related pronouncement

AASB 3 Business Combinations - October 2010 (Compilation)

Download PDF - 308kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 8 Operating Segments - December 2009 (Compilation)

Download PDF - 95kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 13 Fair Value Measurement - September 2011 (Principal)

Download PDF - 683kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 101 Presentation of Financial Statements - September 2011 (Compilation)

Download PDF - 524kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 107 Statement of Cash Flows - May 2011 (Compilation)

Download PDF - 472kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jan 2013

Related pronouncement

AASB 112 Income Taxes - September 2011 (Compilation)

Download PDF - 818kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 116 Property, Plant and Equipment - June 2009 (Compilation)

Download PDF - 131kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Related pronouncement

AASB 124 Related Party Disclosures - December 2009 (Principal)

Download PDF - 312kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 136 Impairment of Assets - June 2009 (Compilation)

Download PDF - 398kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Submission from AASB

To IASB - 27 Aug 2012 - Download PDF - 230kB

Comment letters to AASB

Ernst & Young - 08 Aug 2012 - Download PDF - 367kB

Grant Thornton - 16 Aug 2012 - Download PDF - 140kB

HoTARAC - 09 Aug 2012 - Download PDF - 754kB

PwC - 17 Oct 2012 - Download PDF - 4659kB

Exposure Draft - IPSASB ED 47 Financial Statement Analysis and Discussion - March 2012 - Archive

Download PDF - 13kB

Direct link

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 06 Aug 2012 - Download PDF - 163kB

Exposure Draft - ED 224 Transition Guidance (proposed amendments to AASB 10) - December 2011 - Archive

Download PDF - 283kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 Consolidated Financial Statements - August 2011 (Principal)

Download PDF - 742kB

Applies to reporting periods beginning on or after 01 Jan 2013

Submission from AASB

To IASB - 30 Mar 2012 - Download PDF - 181kB

Comment letters to AASB

AMP - 20 Mar 2012 - Download PDF - 703kB

ANZ - 16 Mar 2012 - Download PDF - 1088kB

Ernst & Young - 03 Apr 2012 - Download PDF - 455kB

Grant Thornton - 23 Jan 2012 - Download PDF - 70kB

HoTARAC - 20 Feb 2012 - Download PDF - 181kB

Joint Accounting Bodies - 28 Feb 2012 - Download PDF - 209kB

PricewaterhouseCoopers - 17 Apr 2012 - Download PDF - 438kB

Exposure Draft - Tier 2 Supplement to ED 222 Revenue from Contracts with Customers - December 2011 - Archive

Download PDF - 267kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 118 Revenue - October 2010 (Compilation)

Download PDF - 165kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Comment letters to AASB

HoTARAC - 08 Feb 2012 - Download PDF - 61kB

Joint Accounting Bodies - 09 Feb 2012 - Download PDF - 129kB

KPMG - 08 Feb 2012 - Download PDF - 84kB

PricewaterhouseCoopers - 30 Mar 2012 - Download PDF - 772kB

Exposure Draft - ED 223 Superannuation Entities - December 2011 - Archive

Download PDF - 888kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AAS 25 Financial Reporting by Superannuation Plans - December 2005 (Compilation)

Download PDF - 895kB

Applies to reporting periods ending on or after 31 Dec 2005 that begin before 01 Jan 2014

Comment letters to AASB

Actuaries Institute - 30 Apr 2012 - Download PDF - 112kB

AIST - 30 Apr 2012 - Download PDF - 423kB

Australian Super - 30 Apr 2012 - Download PDF - 1119kB

Corporate Superannuation Association - 30 Apr 2012 - Download PDF - 322kB

Deloitte - 08 May 2012 - Download PDF - 789kB

Department of Finance and Deregulation - 14 Jun 2012 - Download PDF - 174kB

Ernst & Young - 30 Apr 2012 - Download PDF - 377kB

Financial Services Council - 30 Apr 2012 - Download PDF - 835kB

Fletcher Building Limited - 30 Apr 2012 - Download PDF - 137kB

Grant Thornton - 08 May 2012 - Download PDF - 142kB

Joint Accounting Bodies - 30 Apr 2012 - Download PDF - 161kB

KPMG - 08 May 2012 - Download PDF - 902kB

Mercer - 30 Apr 2012 - Download PDF - 88kB

PwC - 07 May 2012 - Download PDF - 278kB

QSuper - 30 Apr 2012 - Download PDF - 7163kB

Roundtable Participants - 13 Apr 2012 - Download PDF - 269kB

UniSuper - 30 Apr 2012 - Download PDF - 1397kB

Exposure Draft - ED 222 Revenue from Contracts with Customers - November 2011 - Archive

Download PDF - 654kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 111 Construction Contracts - June 2010 (Compilation)

Download PDF - 320kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Related pronouncement

AASB 118 Revenue - October 2010 (Compilation)

Download PDF - 165kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IASB - 14 Mar 2012 - Download PDF - 297kB

To IASB - 14 Nov 2012 - Download PDF - 212kB

Comment letters to AASB

ACAG - 24 Feb 2012 - Download PDF - 291kB

AMP - 09 Mar 2012 - Download PDF - 1438kB

ANZ - 08 Mar 2012 - Download PDF - 309kB

Ernst & Young - 13 Feb 2012 - Download PDF - 196kB

Ernst & Young - 03 Apr 2012 - Download PDF - 1462kB

Grant Thornton - 10 Feb 2012 - Download PDF - 813kB

HoTARAC - 06 Feb 2012 - Download PDF - 484kB

Joint Accounting Bodies - 09 Feb 2012 - Download PDF - 356kB

PricewaterhouseCoopers - 30 Mar 2012 - Download PDF - 1046kB

Exposure Draft - ED 221 Government Loans (proposed amendments to AASB 1) - October 2011 - Archive

Download PDF - 294kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - September 2011 (Compilation)

Download PDF - 496kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 120 Accounting for Government Grants and Disclosure of Government Assistance - September 2011 (Compilation)

Download PDF - 367kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Submission from AASB

To IASB - 20 Dec 2011 - Download PDF - 127kB

Comment letters to AASB

Ernst & Young - 05 Dec 2011 - Download PDF - 79kB

Exposure Draft - ED 220 Investment Entities - September 2011 - Archive

Download PDF - 503kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 Consolidated Financial Statements - August 2011 (Principal)

Download PDF - 742kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 12 Disclosure of Interests in Other Entities - August 2011 (Principal)

Download PDF - 537kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 127 Separate Financial Statements - August 2011 (Principal)

Download PDF - 443kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - August 2011 (Principal)

Download PDF - 481kB

Applies to reporting periods beginning on or after 01 Jan 2013

Submission from AASB

To IASB - 23 Dec 2011 - Download PDF - 285kB

Comment letters to AASB

ACAG - 30 Nov 2011 - Download PDF - 64kB

Australian Foundation Investment Company - 18 Nov 2011 - Download PDF - 191kB

AVCAL - 14 Dec 2011 - Download PDF - 105kB

Challenger - 30 Nov 2011 - Download PDF - 197kB

Ernst & Young - 13 Dec 2011 - Download PDF - 2860kB

Financial Services Council - 30 Nov 2011 - Download PDF - 119kB

Grant Thornton - 06 Dec 2011 - Download PDF - 402kB

HoTARAC - 30 Nov 2011 - Download PDF - 585kB

Industry Funds Management Pty Ltd - 28 Nov 2011 - Download PDF - 662kB

J.P. Morgan - 27 Oct 2011 - Download PDF - 123kB

Joint Accounting Bodies - 07 Dec 2011 - Download PDF - 359kB

Macquarie Group Limited - 23 Dec 2011 - Download PDF - 329kB

National Australia Bank - 23 Dec 2011 - Download PDF - 81kB

PwC - 23 Jan 2012 - Download PDF - 628kB

QIC - 29 Nov 2011 - Download PDF - 185kB

Exposure Draft - ED 219 AASB 13 Fair Value Measurement and AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13: Tier 2 Proposals - September 2011 - Archive

Download PDF - 415kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - October 2010 (Compilation)

Download PDF - 308kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 7 Financial Instruments: Disclosures - September 2011 (Compilation)

Download PDF - 556kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 13 Fair Value Measurement - September 2011 (Principal)

Download PDF - 683kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 136 Impairment of Assets - June 2009 (Compilation)

Download PDF - 398kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Related pronouncement

AASB 138 Intangible Assets - June 2009 (Compilation)

Download PDF - 186kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Related pronouncement

AASB 140 Investment Property - October 2010 (Compilation)

Download PDF - 183kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 141 Agriculture - October 2009 (Compilation)

Download PDF - 164kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2013 that end on or after 30 Jun 2009

Comment letters to AASB

Ernst & Young - 05 Dec 2011 - Download PDF - 189kB

HoTARAC - 05 Dec 2011 - Download PDF - 86kB

Joint Accounting Bodies - 16 Dec 2011 - Download PDF - 142kB

KPMG - 05 Dec 2011 - Download PDF - 76kB

PwC - 17 Nov 2011 - Download PDF - 95kB

Exposure Draft - ED 218 Presentation of Items of Other Comprehensive Income: Tier 2 Proposals - September 2011 - Archive

Download PDF - 190kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - May 2011 (Compilation)

Download PDF - 469kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Comment letters to AASB

Ernst & Young - 02 Dec 2011 - Download PDF - 73kB

Exposure Draft - ED 217 AASB 127 Separate Financial Statements: Tier 2 proposals - August 2011 - Archive

Download PDF - 249kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 127 Separate Financial Statements - August 2011 (Principal)

Download PDF - 443kB

Applies to reporting periods beginning on or after 01 Jan 2013

Comment letters to AASB

Ernst & Young - 30 Nov 2011 - Download PDF - 68kB

HoTARAC - 30 Nov 2011 - Download PDF - 86kB

KPMG - 28 Nov 2011 - Download PDF - 93kB

PWC - 17 Nov 2011 - Download PDF - 95kB

Exposure Draft - ED 216 AASB 12 Disclosure of Interests in Other Entities: Tier 2 proposals - August 2011 - Archive

Download PDF - 398kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 12 Disclosure of Interests in Other Entities - August 2011 (Principal)

Download PDF - 537kB

Applies to reporting periods beginning on or after 01 Jan 2013

Comment letters to AASB

Ernst & Young - 08 Dec 2011 - Download PDF - 272kB

KPMG - 28 Nov 2011 - Download PDF - 93kB

PWC - 17 Nov 2011 - Download PDF - 95kB

Exposure Draft - ED 215 Mandatory Effective Date of IFRS 9 [proposed amendment to AASB 9 (December 2009) and AASB 9 (December 2010)] - August 2011 - Archive

Download PDF - 278kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments [2010] - December 2010 (Principal)

Download PDF - 486kB

Applies to reporting periods beginning on or after 01 Jan 2013

Submission from AASB

To IASB - 21 Oct 2011 - Download PDF - 317kB

Comment letters to AASB

ANZ - 10 Aug 2011 - Download PDF - 71kB

Ernst & Young - 07 Oct 2011 - Download PDF - 103kB

Grant Thornton - 20 Sep 2011 - Download PDF - 303kB

HoTARAC - 06 Oct 2011 - Download PDF - 100kB

Joint Accounting Bodies - 10 Oct 2011 - Download PDF - 193kB

Exposure Draft - ED 214 Extending Related Party Disclosures to the Not-for-Profit Public Sector - July 2011 - Archive

Download PDF - 300kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 124 Related Party Disclosures - December 2009 (Principal)

Download PDF - 312kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Comment letters to AASB

ACAG - 31 Jan 2012 - Download PDF - 196kB

Ernst & Young - 30 Jan 2012 - Download PDF - 123kB

Hayes Knight NSW - 25 Jan 2012 - Download PDF - 211kB

HoTARAC - 15 Feb 2012 - Download PDF - 522kB

Joint Accounting Bodies - 20 Dec 2011 - Download PDF - 134kB

KPMG - 06 Feb 2012 - Download PDF - 358kB

Tasmanian & Queensland Audit Offices - 31 Jan 2012 - Download PDF - 215kB

Exposure Draft - Tier 2 Supplement to ED 201 Insurance Contracts - July 2011 - Archive

Download PDF - 263kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 4 Insurance Contracts - October 2010 (Compilation)

Download PDF - 209kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 1023 General Insurance Contracts - October 2010 (Compilation)

Download PDF - 328kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 1038 Life Insurance Contracts - October 2010 (Compilation)

Download PDF - 190kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013 that end before 31 Mar 2013

Comment letters to AASB

Grant Thornton - 30 Sep 2011 - Download PDF - 245kB

PWC - 28 Sep 2011 - Download PDF - 65kB

Exposure Draft - ED 213 Improvements to IFRSs - July 2011 - Archive

Download PDF - 350kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - May 2011 (Compilation)

Download PDF - 472kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Related pronouncement

AASB 101 Presentation of Financial Statements - May 2011 (Compilation)

Download PDF - 469kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Related pronouncement

AASB 116 Property, Plant and Equipment - June 2009 (Compilation)

Download PDF - 131kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Related pronouncement

AASB 132 Financial Instruments: Presentation - May 2011 (Compilation)

Download PDF - 797kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Related pronouncement

AASB 134 Interim Financial Reporting - May 2011 (Compilation)

Download PDF - 491kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Submission from AASB

To IASB - 11 Oct 2011 - Download PDF - 279kB

Comment letters to AASB

ANZ - 18 Aug 2011 - Download PDF - 63kB

Ernst & Young - 06 Sep 2011 - Download PDF - 190kB

Grant Thornton - 07 Sep 2011 - Download PDF - 299kB

Exposure Draft - ED 212 Not-for-Profit Entities within the General Government Sector (proposed AASB 10XX, including proposals relating to Tier 2 disclosure requirements) - June 2011 - Archive

Download PDF - 972kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - September 2008 (Compilation)

Download PDF - 378kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2012

Comment letters to AASB

ABS - 31 Oct 2011 - Download PDF - 52kB

ACAG - 11 Nov 2011 - Download PDF - 523kB

Andrew Waddington - 28 Oct 2011 - Download PDF - 162kB

David Newby - 28 Oct 2011 - Download PDF - 88kB

Department of Attorney General and Justice - 31 Oct 2011 - Download PDF - 78kB

Department of Education and Training (QLD) - 31 Oct 2011 - Download PDF - 359kB

Department of Employment, Economic Development and Innovation - 31 Oct 2011 - Download PDF - 75kB

Department of Finance and Deregulation - 31 Oct 2011 - Download PDF - 446kB

Ernst & Young - 07 Nov 2011 - Download PDF - 200kB

HoTARAC - 04 Nov 2011 - Download PDF - 385kB

Hunter Development Corporation - 28 Oct 2011 - Download PDF - 77kB

Joint Accounting Bodies - 11 Nov 2011 - Download PDF - 229kB

KPMG - 23 Nov 2011 - Download PDF - 1594kB

Mark Hort - 31 Oct 2011 - Download PDF - 417kB

Michelle Hollamby - 02 Nov 2011 - Download PDF - 324kB

New South Wales Department of Education and Communities - 31 Oct 2011 - Download PDF - 104kB

New South Wales Treasury - 28 Oct 2011 - Download PDF - 397kB

NSW Department of Transport - 28 Oct 2011 - Download PDF - 89kB

PWC - 05 Oct 2011 - Download PDF - 60kB

Queensland Police Service - 27 Oct 2011 - Download PDF - 274kB

Queensland Treasury Department - 07 Oct 2011 - Download PDF - 521kB

Roads and Traffic Authority of New South Wales - 31 Oct 2011 - Download PDF - 71kB

Robyn Frederickson - 02 Nov 2011 - Download PDF - 185kB

South Australian Department of Treasury and Finance - 24 Oct 2011 - Download PDF - 352kB

Steve Hunt - 31 Oct 2011 - Download PDF - 133kB

Sue Newberry - 31 Oct 2011 - Download PDF - 108kB

Tim Cheeseman - 02 Nov 2011 - Download PDF - 228kB

Western Australia Department of Education - 08 May 2012 - Download PDF - 337kB

Western Australian Department of Treasury - 18 Nov 2011 - Download PDF - 468kB

Exposure Draft - Tier 2 Supplement to ED 210 Financial Instruments: Impairment (proposed amendments to AASB 7) - March 2011 - Archive

Download PDF - 89kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - November 2010 (Compilation)

Download PDF - 514kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Comment letters to AASB

KPMG - 27 Jun 2011 - Download PDF - 103kB

PricewaterhouseCoopers - 27 Jun 2011 - Download PDF - 148kB

Exposure Draft - ED 211 Proposed Amendments to AASB 1049 - March 2011 - Archive

Download PDF - 122kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - September 2008 (Compilation)

Download PDF - 378kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2012

Comment letters to AASB

ACAG - 04 Apr 2011 - Download PDF - 280kB

ACAG - 06 Jun 2011 - Download PDF - 607kB

Ernst & Young - 06 Apr 2011 - Download PDF - 540kB

Ernst & Young - 09 Jun 2011 - Download PDF - 713kB

HoTARAC - 04 Apr 2011 - Download PDF - 314kB

HoTARAC - 01 Jun 2011 - Download PDF - 679kB

KPMG - 06 Apr 2011 - Download PDF - 563kB

Exposure Draft - Tier 2 Supplement to ED 208 Hedge Accounting (proposed amendments to AASB 7) - March 2011 - Archive

Download PDF - 47kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - November 2010 (Compilation)

Download PDF - 514kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Comment letters to AASB

KPMG - 03 Jun 2011 - Download PDF - 85kB

PwC - 16 Mar 2011 - Download PDF - 4100kB

Exposure Draft - ED 210 Financial Instruments: Impairment (proposed amendments to AASB 7 and AASB 139) - February 2011 - Archive

Download PDF - 443kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - November 2010 (Compilation)

Download PDF - 514kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - October 2010 (Compilation)

Download PDF - 685kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IASB - 01 Apr 2011 - Download PDF - 118kB

Comment letters to AASB

Grant Thornton - 17 Mar 2011 - Download PDF - 515kB

HoTARAC - 17 Mar 2011 - Download PDF - 5564kB

Exposure Draft - ED 209 Offsetting Financial Assets and Financial Liabilities (proposed amendments to AASB 7 and AASB 132, and proposal relating to Tier 2 disclosure requirements) - February 2011 - Archive

Download PDF - 276kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - November 2010 (Compilation)

Download PDF - 514kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Related pronouncement

AASB 132 Financial Instruments: Presentation - October 2010 (Compilation)

Download PDF - 459kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jul 2011

Submission from AASB

To IASB - 28 Apr 2011 - Download PDF - 112kB

Comment letters to AASB

Ernst & Young - 12 Apr 2011 - Download PDF - 583kB

Grant Thornton - 11 Apr 2011 - Download PDF - 672kB

HoTARAC - 18 Apr 2011 - Download PDF - 732kB

Joint Accounting Bodies - 11 Apr 2011 - Download PDF - 603kB

KPMG - 11 Apr 2011 - Download PDF - 568kB

PricewaterhouseCoopers - 09 May 2011 - Download PDF - 812kB

Exposure Draft - Tier 2 Supplement to ED 195 Defined Benefit Plans (proposed amendments to AASB 119) - February 2011 - Archive

Download PDF - 167kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - October 2010 (Compilation)

Download PDF - 432kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Comment letters to AASB

Grant Thornton - 09 May 2011 - Download PDF - 81kB

KPMG - 09 May 2011 - Download PDF - 99kB

PricewaterhouseCoopers - 09 May 2011 - Download PDF - 89kB

Exposure Draft - Tier 2 Supplement to ED 206 Severe Hyperinflation (proposed amendment to AASB 1) - December 2010 - Archive

Download PDF - 33kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - October 2010 (Compilation)

Download PDF - 231kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jul 2011

Comment letters to AASB

Deloitte Touche Tohmatsu - 31 Jan 2011 - Download PDF - 290kB

KPMG - 31 Jan 2011 - Download PDF - 354kB

PricewaterhouseCoopers - 01 Feb 2011 - Download PDF - 537kB

Exposure Draft - ED 208 Hedge Accounting - December 2010 - Archive

Download PDF - 821kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments [2010] - December 2010 (Principal)

Download PDF - 486kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - October 2010 (Compilation)

Download PDF - 685kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IASB - 09 Mar 2011 - Download PDF - 269kB

Comment letters to AASB

ACAG - 04 Mar 2011 - Download PDF - 241kB

Australian Bureau of Statistics - 17 Feb 2011 - Download PDF - 48kB

Grant Thornton - 18 Feb 2011 - Download PDF - 405kB

Joint Accounting Bodies - 25 Feb 2011 - Download PDF - 103kB

National Australia Bank - 09 Mar 2011 - Download PDF - 700kB

QBE Insurance Group Limited - 17 Feb 2011 - Download PDF - 285kB

Exposure Draft - ED 207 Amendments to AASB 7: Tier 2 - December 2010 - Archive

Download PDF - 171kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - November 2010 (Compilation)

Download PDF - 514kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Comment letters to AASB

Ernst & Young - 28 Feb 2011 - Download PDF - 187kB

Grant Thornton - 28 Feb 2011 - Download PDF - 282kB

HoTARAC - 24 Feb 2011 - Download PDF - 195kB

Joint Accounting Bodies - 08 Mar 2011 - Download PDF - 260kB

KPMG - 28 Feb 2011 - Download PDF - 253kB

PricewaterhouseCoopers - 24 Feb 2011 - Download PDF - 196kB

Exposure Draft - Tier 2 Supplement to ED 202R Leases - November 2010 - Archive

Download PDF - 47kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 117 Leases - June 2009 (Compilation)

Download PDF - 112kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Comment letters to AASB

Deloitte Touche Tohmatsu - 31 Jan 2011 - Download PDF - 290kB

Ernst & Young - 02 Feb 2011 - Download PDF - 309kB

Grant Thornton - 23 Dec 2010 - Download PDF - 593kB

Joint Accounting Bodies - 02 Feb 2011 - Download PDF - 332kB

KPMG - 31 Jan 2011 - Download PDF - 354kB

PricewaterhouseCoopers - 01 Feb 2011 - Download PDF - 537kB

Exposure Draft - Tier 2 Supplement to ED 204 Deferred Tax: Recovery of Underlying Assets (proposed amendments to AASB 112) - November 2010 - Archive

Download PDF - 43kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 Income Taxes - October 2010 (Compilation)

Download PDF - 421kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2012

Related pronouncement

Interpretation 121 Income Taxes – Recovery of Revalued Non-Depreciable Assets - September 2007 (Compilation)

Download PDF - 49kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2012

Comment letters to AASB

Deloitte Touche Tohmatsu - 31 Jan 2011 - Download PDF - 52kB

Grant Thornton - 23 Dec 2010 - Download PDF - 86kB

Joint Accounting Bodies - 02 Feb 2011 - Download PDF - 98kB

KPMG - 31 Jan 2011 - Download PDF - 116kB

PricewaterhouseCoopers - 01 Feb 2011 - Download PDF - 299kB

Exposure Draft - Tier 2 Supplement to ED 198 Revenue from Contracts with Customers - November 2010 - Archive

Download PDF - 61kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 111 Construction Contracts - June 2010 (Compilation)

Download PDF - 320kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Related pronouncement

AASB 118 Revenue - October 2010 (Compilation)

Download PDF - 165kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Comment letters to AASB

Deloitte Touche Tohmatsu - 31 Jan 2011 - Download PDF - 294kB

Ernst & Young - 02 Feb 2011 - Download PDF - 313kB

Grant Thornton - 23 Dec 2010 - Download PDF - 333kB

Joint Accounting Bodies - 02 Feb 2011 - Download PDF - 336kB

KPMG - 31 Jan 2011 - Download PDF - 358kB

PricewaterhouseCoopers - 01 Feb 2011 - Download PDF - 541kB

Exposure Draft - ED 206 Severe Hyperinflation (proposed amendment to AASB 1) - October 2010 - Archive

Download PDF - 164kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - February 2010 (Compilation)

Download PDF - 158kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jan 2011

Related pronouncement

AASB 129 Financial Reporting in Hyperinflationary Economies - June 2009 (Compilation)

Download PDF - 75kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2015 that end on or after 30 Jun 2009

Submission from AASB

To IASB - 13 Dec 2010 - Download PDF - 37kB

Comment letters to AASB

PricewaterhouseCoopers - 03 Dec 2010 - Download PDF - 452kB

Exposure Draft - ED 205 Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation - September 2010 - Archive

Download PDF - 78kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 127 Consolidated and Separate Financial Statements - July 2008 (Compilation)

Download PDF - 185kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2011

Related pronouncement

AASB 128 Investments in Associates - June 2010 (Compilation)

Download PDF - 132kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jul 2011

Related pronouncement

AASB 131 Interests in Joint Ventures - June 2010 (Compilation)

Download PDF - 147kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jul 2011

Comment letters to AASB

Deloitte - 11 Jan 2011 - Download PDF - 55kB

Ernst & Young - 14 Jan 2011 - Download PDF - 121kB

Grant Thornton - 23 Dec 2010 - Download PDF - 45kB

HoTARAC - 23 Dec 2010 - Download PDF - 68kB

Joint Accounting Bodies - 10 Jan 2011 - Download PDF - 99kB

KPMG - 11 Jan 2011 - Download PDF - 161kB

Exposure Draft - ED 204 Deferred Tax: Recovery of Underlying Assets (proposed amendments to AASB 112) - September 2010 - Archive

Download PDF - 195kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 Income Taxes - December 2009 (Compilation)

Download PDF - 260kB

Applies to reporting periods beginning on or after 01 Jan 2011

Related pronouncement

Interpretation 121 Income Taxes – Recovery of Revalued Non-Depreciable Assets - September 2007 (Compilation)

Download PDF - 49kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2012

Submission from AASB

To IASB - 09 Nov 2010 - Download PDF - 34kB

Comment letters to AASB

Grant Thornton - 26 Oct 2010 - Download PDF - 166kB

Exposure Draft - ED 203 Removal of Fixed Dates for First-time Adopters (proposed amendments to AASB 1) - September 2010 - Archive

Download PDF - 142kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - February 2010 (Compilation)

Download PDF - 158kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jan 2011

Submission from AASB

To IASB - 04 Nov 2010 - Download PDF - 31kB

Comment letters to AASB

Grant Thornton - 04 Oct 2010 - Download PDF - 45kB

PricewaterhouseCoopers - 13 Oct 2010 - Download PDF - 692kB

Exposure Draft - ED 202R Leases - August 2010 - Archive

Download PDF - 644kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 117 Leases - June 2009 (Compilation)

Download PDF - 112kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Submission from AASB

To IASB - 10 Dec 2010 - Download PDF - 72kB

To IASB - 09 May 2011 - Download PDF - 87kB

Comment letters to AASB

ACAG - 18 Nov 2010 - Download PDF - 480kB

Australian Government Department of Finance and Deregulation - 17 Nov 2010 - Download PDF - 614kB

Deloitte - 16 Nov 2010 - Download PDF - 273kB

DG & AB Maxwell - 12 Nov 2010 - Download PDF - 187kB

Financial Services Institute of Australasia - 24 Nov 2010 - Download PDF - 63kB

FinPro - 12 Nov 2010 - Download PDF - 337kB

Grant Thornton - 15 Nov 2010 - Download PDF - 357kB

HoTARAC - 17 Nov 2010 - Download PDF - 805kB

Joint Accounting Bodies - 19 Nov 2010 - Download PDF - 583kB

Macquarie Group Limited - 15 Dec 2010 - Download PDF - 468kB

Marstel Holdings Pty Ltd - 12 Nov 2010 - Download PDF - 261kB

Property Council - 06 Dec 2010 - Download PDF - 85kB

PwC - 10 Dec 2010 - Download PDF - 1312kB

REEF Casino Trust - 12 Nov 2010 - Download PDF - 96kB

SA Treasury - 25 Nov 2010 - Download PDF - 420kB

The GPT Group - 11 Nov 2010 - Download PDF - 296kB

Exposure Draft - ED 201 Insurance Contracts - August 2010 - Archive

Download PDF - 869kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 4 Insurance Contracts - April 2009 (Compilation)

Download PDF - 150kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2011

Related pronouncement

AASB 1023 General Insurance Contracts - December 2009 (Compilation)

Download PDF - 235kB

Applies to reporting periods beginning on or after 01 Jan 2011

Related pronouncement

AASB 1038 Life Insurance Contracts - October 2009 (Compilation)

Download PDF - 331kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011 that end on or after 30 Jun 2009

Related pronouncement

Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations - December 2007 (Compilation)

Download PDF - 72kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2014

Submission from AASB

To IASB - 02 Dec 2010 - Download PDF - 129kB

Comment letters to AASB

ANZ - 30 Nov 2010 - Download PDF - 844kB

Australian Health Insurance Association - 11 Nov 2010 - Download PDF - 188kB

Australian Taxation Office - 08 Nov 2010 - Download PDF - 111kB

Australian Unity - 30 Nov 2010 - Download PDF - 134kB

Grant Thornton - 08 Nov 2010 - Download PDF - 468kB

Health Insurance Restricted and Regional Membership Association of Australia - 05 Nov 2010 - Download PDF - 75kB

HoTARAC - 09 Nov 2010 - Download PDF - 609kB

Insurance Australia Group Limited - 08 Nov 2010 - Download PDF - 1419kB

Insurance Council of Australia - 08 Nov 2010 - Download PDF - 437kB

Joint Accounting Bodies - 30 Nov 2010 - Download PDF - 573kB

Macquarie Group Limited - 25 Nov 2010 - Download PDF - 365kB

NAB - 30 Nov 2010 - Download PDF - 639kB

PricewaterhouseCoopers - 03 Dec 2010 - Download PDF - 1063kB

QBE Insurance Group Limited - 08 Nov 2010 - Download PDF - 611kB

RACV - 05 Oct 2010 - Download PDF - 184kB

Suncorp - 08 Nov 2010 - Download PDF - 1126kB

TOWER Australia - 29 Nov 2010 - Download PDF - 517kB

Exposure Draft - ED 200B Proposed Separate Disclosure Standards - July 2010 - Archive

Download PDF - 233kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - June 2009 (Compilation)

Download PDF - 241kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Comment letters to AASB

ACAG - 07 Oct 2010 - Download PDF - 72kB

Department of Treasury and Finance - 25 Oct 2010 - Download PDF - 140kB

Ernst & Young - 11 Oct 2010 - Download PDF - 343kB

Grant Thornton - 11 Oct 2010 - Download PDF - 100kB

Grant Thornton - 11 Oct 2010 - Download PDF - 45kB

Group of 100 - 07 Oct 2010 - Download PDF - 209kB

Ian Langfield-Smith - 05 Oct 2010 - Download PDF - 282kB

Ian Langfield-Smith - 05 Oct 2010 - Download PDF - 83kB

Joint Accounting Bodies - 21 Oct 2010 - Download PDF - 158kB

KPMG - 12 Oct 2010 - Download PDF - 241kB

PricewaterhouseCoopers - 05 Oct 2010 - Download PDF - 179kB

Telstra - 29 Sep 2010 - Download PDF - 83kB

Exposure Draft - ED 200A Proposals to Harmonise Australian and New Zealand Standards in Relation to Entities Applying IFRSs as Adopted in Australia and New Zealand - July 2010 - Archive

Download PDF - 580kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - February 2010 (Compilation)

Download PDF - 158kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jan 2011

Related pronouncement

AASB 5 Non-current Assets Held for Sale and Discontinued Operations - December 2009 (Compilation)

Download PDF - 164kB

Applies to reporting periods beginning on or after 01 Jan 2011

Related pronouncement

AASB 101 Presentation of Financial Statements - June 2009 (Compilation)

Download PDF - 241kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Related pronouncement

AASB 107 Statement of Cash Flows - June 2009 (Compilation)

Download PDF - 132kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - December 2009 (Compilation)

Download PDF - 94kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jul 2011

Related pronouncement

AASB 121 The Effects of Changes in Foreign Exchange Rates - June 2010 (Compilation)

Download PDF - 161kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jan 2011

Related pronouncement

AASB 128 Investments in Associates - June 2010 (Compilation)

Download PDF - 132kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jul 2011

Related pronouncement

AASB 134 Interim Financial Reporting - June 2009 (Compilation)

Download PDF - 142kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2011

Related pronouncement

Interpretation 2 Members’ Shares in Co-operative Entities and Similar Instruments - December 2009 (Compilation)

Download PDF - 111kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jul 2011

Related pronouncement

Interpretation 112 Consolidation – Special Purpose Entities - September 2007 (Compilation)

Download PDF - 63kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Related pronouncement

Interpretation 113 Jointly Controlled Entities – Non-Monetary Contributions by Venturers - September 2007 (Compilation)

Download PDF - 56kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2011

Comment letters to AASB

ACAG - 07 Oct 2010 - Download PDF - 72kB

Department of Treasury and Finance - 25 Oct 2010 - Download PDF - 140kB

Ernst & Young - 11 Oct 2010 - Download PDF - 343kB

Grant Thornton - 11 Oct 2010 - Download PDF - 100kB

Grant Thornton - 11 Oct 2010 - Download PDF - 45kB

Group of 100 - 07 Oct 2010 - Download PDF - 209kB

Ian Langfield-Smith - 05 Oct 2010 - Download PDF - 282kB

Ian Langfield-Smith - 05 Oct 2010 - Download PDF - 83kB

Joint Accounting Bodies - 21 Oct 2010 - Download PDF - 158kB

KPMG - 12 Oct 2010 - Download PDF - 241kB

PricewaterhouseCoopers - 05 Oct 2010 - Download PDF - 179kB

Telstra - 29 Sep 2010 - Download PDF - 78kB

Exposure Draft - ED 199 Measurement Uncertainty Analysis Disclosure for Fair Value Measurements (Limited re-exposure of proposed disclosure) - July 2010 - Archive

Download PDF - 228kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - June 2010 (Compilation)

Download PDF - 262kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jul 2011

Related pronouncement

AASB 116 Property, Plant and Equipment - June 2009 (Compilation)

Download PDF - 131kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Submission from AASB

To IASB - 07 Sep 2010 - Download PDF - 77kB

Comment letters to AASB

Department of Finance and Deregulation - 09 Aug 2010 - Download PDF - 86kB

Grant Thornton - 17 Aug 2010 - Download PDF - 145kB

HoTARAC - 12 Aug 2010 - Download PDF - 313kB

PricewaterhouseCoopers - 14 Sep 2010 - Download PDF - 426kB

Thiru Thiagarajah - 28 Jul 2010 - Download PDF - 33kB

Exposure Draft - ED 198 Revenue from Contracts with Customers - July 2010 - Archive

Download PDF - 999kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 111 Construction Contracts - June 2010 (Compilation)

Download PDF - 320kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Related pronouncement

AASB 118 Revenue - May 2009 (Compilation)

Download PDF - 123kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Submission from AASB

To IASB - 01 Nov 2010 - Download PDF - 110kB

To IASB - 09 May 2011 - Download PDF - 81kB

Comment letters to AASB

ACAG - 24 Sep 2010 - Download PDF - 430kB

AMP - 08 Oct 2010 - Download PDF - 632kB

Grant Thornton - 24 Sep 2010 - Download PDF - 577kB

HoTARAC - 21 Sep 2010 - Download PDF - 332kB

Joint Accounting Bodies - 05 Oct 2010 - Download PDF - 464kB

Martin Sumpter - 15 Sep 2010 - Download PDF - 57kB

NAB - 22 Oct 2010 - Download PDF - 95kB

Pitcher Partners - 24 Sep 2010 - Download PDF - 314kB

Property Council of Australia - 12 Oct 2010 - Download PDF - 56kB

PwC - 20 Oct 2010 - Download PDF - 556kB

Exposure Draft - ED 197 Presentation of Items of Other Comprehensive Income (proposed amendments to AASB 101) - June 2010 - Archive

Download PDF - 270kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - June 2009 (Compilation)

Download PDF - 241kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Submission from AASB

To IASB - 27 Sep 2010 - Download PDF - 50kB

Comment letters to AASB

ACAG - 02 Aug 2010 - Download PDF - 177kB

ANZ - 29 Sep 2010 - Download PDF - 363kB

DG & AB Maxwell - 27 Jul 2010 - Download PDF - 130kB

Grant Thornton - 03 Aug 2010 - Download PDF - 67kB

HoTARAC - 29 Jul 2010 - Download PDF - 200kB

Ian Langfield-Smith - 22 Jul 2010 - Download PDF - 116kB

Joint Accounting Bodies - 06 Aug 2010 - Download PDF - 247kB

NAB - 30 Sep 2010 - Download PDF - 132kB

Exposure Draft - ED 196 Fair Value Option for Financial Liabilities - May 2010 - Archive

Download PDF - 248kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - February 2010 (Compilation)

Download PDF - 194kB

Applies to reporting periods beginning on or after 01 Jul 2010

Related pronouncement

AASB 9 Financial Instruments [2009] - December 2009 (Principal)

Download PDF - 253kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - December 2009 (Compilation)

Download PDF - 546kB

Applies to reporting periods beginning on or after 01 Jan 2011

Submission from AASB

To FASB - 16 Sep 2010 - Download PDF - 41kB

To IASB - 16 Jul 2010 - Download PDF - 52kB

Comment letters to AASB

ACAG - 02 Jul 2010 - Download PDF - 162kB

ANZ - 15 Jul 2010 - Download PDF - 174kB

Australian State Central Banking Authorities - 11 Jun 2010 - Download PDF - 320kB

Department of Finance and Deregulation - 01 Jul 2010 - Download PDF - 64kB

Grant Thornton - 02 Jul 2010 - Download PDF - 204kB

HoTARAC - 02 Jul 2010 - Download PDF - 201kB

Joint Accounting Bodies - 01 Jul 2010 - Download PDF - 277kB

NAB - 16 Jul 2010 - Download PDF - 151kB

NSW Treasury - 02 Jul 2010 - Download PDF - 200kB

PricewaterhouseCoopers - 20 Jul 2010 - Download PDF - 217kB

Exposure Draft - ED 195 Defined Benefit Plans (proposed amendments to AASB 119) - May 2010 - Archive

Download PDF - 577kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - December 2009 (Compilation)

Download PDF - 292kB

Applies to reporting periods beginning on or after 01 Jan 2011

Related pronouncement

Interpretation 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction - December 2009 (Compilation)

Download PDF - 193kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IASB - 14 Sep 2010 - Download PDF - 80kB

Comment letters to AASB

ACAG - 09 Aug 2010 - Download PDF - 555kB

Australia Post - 04 Aug 2010 - Download PDF - 786kB

Grant Thornton - 10 Aug 2010 - Download PDF - 639kB

HoTARAC - 12 Aug 2010 - Download PDF - 783kB

Institute of Actuaries of Australia - 06 Aug 2010 - Download PDF - 752kB

Joint Accounting Bodies - 13 Aug 2010 - Download PDF - 680kB

Mercer - 09 Aug 2010 - Download PDF - 633kB

Peter Batten - 30 Aug 2010 - Download PDF - 273kB

PricewaterhouseCoopers - 14 Sep 2010 - Download PDF - 815kB

Exposure Draft - ED 194 Request for Comment on IPSASB Exposure Draft 'Service Concession Arrangements: Grantor' - April 2010 - Archive

Download PDF - 596kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

Interpretation 12 Service Concession Arrangements - June 2009 (Compilation)

Download PDF - 342kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2013 that end on or after 30 Jun 2009

Submission from AASB

To IPSASB - 14 Jul 2010 - Download PDF - 1419kB

Comment letters to AASB

ACAG - 24 May 2010 - Download PDF - 159kB

HoTARAC - 21 May 2010 - Download PDF - 672kB

Joint Accounting Bodies - 28 May 2010 - Download PDF - 182kB

PricewaterhouseCoopers - 24 May 2010 - Download PDF - 89kB

Exposure Draft - ED 193 Conceptual Framework for Financial Reporting: The Reporting Entity - March 2010 - Archive

Download PDF - 250kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - December 2007 (Compilation)

Download PDF - 210kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 20 Dec 2013

Submission from AASB

To IASB - 19 Aug 2010 - Download PDF - 105kB

Comment letters to AASB

ACAG - 21 Jun 2010 - Download PDF - 74kB

Grant Thornton - 21 Jun 2010 - Download PDF - 140kB

HoTARAC - 17 Jun 2010 - Download PDF - 266kB

Ian Langfield-Smith - 21 Jun 2010 - Download PDF - 65kB

Joint Accounting Bodies - 23 Jun 2010 - Download PDF - 268kB

NSW Treasury - 21 Jun 2010 - Download PDF - 563kB

PricewaterhouseCoopers - 26 Jul 2010 - Download PDF - 127kB

Exposure Draft - ED 192 Revised Differential Reporting Framework - February 2010 - Archive

Download PDF - 506kB

Direct link

Documents related to this Exposure Draft:

Comment letters to AASB

Accounting Standards Review Board (NZ) - 28 Apr 2010 - Download PDF - 105kB

AMP Limited - 23 Apr 2010 - Download PDF - 225kB

ANZ - 23 Apr 2010 - Download PDF - 160kB

Australasian Council of Auditors-General - 23 Apr 2010 - Download PDF - 128kB

Australian Financial Reporting Solution - 23 Apr 2010 - Download PDF - 254kB

Australian Institute of Company Directors - 22 Apr 2010 - Download PDF - 445kB

BDO - 23 Apr 2010 - Download PDF - 392kB

Bentleys - 20 Apr 2010 - Download PDF - 204kB

Chartered Secretaries Australia - 23 Apr 2010 - Download PDF - 74kB

Commonwealth Bank - 22 Apr 2010 - Download PDF - 128kB

Deloitte - 23 Apr 2010 - Download PDF - 280kB

Dingle Bird Environmental Pty Ltd - 22 Mar 2010 - Download PDF - 15kB

Ernst & Young - 23 Apr 2010 - Download PDF - 873kB

Financial Reporting Specialists - 19 May 2010 - Download PDF - 1298kB

Grant Thornton - 23 Dec 2009 - Download PDF - 110kB

Grant Thornton - 23 Apr 2010 - Download PDF - 265kB

Group of 100 - 03 Mar 2010 - Download PDF - 205kB

Group of 100 - 12 Apr 2010 - Download PDF - 302kB

HoTARAC - 22 Apr 2010 - Download PDF - 753kB

Ian Langfield-Smith - 29 Apr 2010 - Download PDF - 91kB

Identical Emails Group - 29 Apr 2010 - Download PDF - 218kB

Jeffrey Knapp - 23 Apr 2010 - Download PDF - 49kB

Kennas - 11 Feb 2010 - Download PDF - 11kB

KPMG - 23 Apr 2010 - Download PDF - 275kB

La Trobe Financial - 22 Feb 2010 - Download PDF - 288kB

Linfox Pty Ltd - 22 Apr 2010 - Download PDF - 76kB

Macquarie Group Limited - 23 Apr 2010 - Download PDF - 259kB

Macquarie University - 23 Apr 2010 - Download PDF - 96kB

Moore Stephens - 22 Apr 2010 - Download PDF - 692kB

National Institute of Accountants - 27 Apr 2010 - Download PDF - 789kB

Navigator Australia Limited - 22 Apr 2010 - Download PDF - 66kB

NSW Treasury - 21 Apr 2010 - Download PDF - 233kB

PKF Australia Limited - 23 Apr 2010 - Download PDF - 37kB

PricewaterhouseCoopers - 23 Apr 2010 - Download PDF - 303kB

QIC - 14 Apr 2010 - Download PDF - 142kB

R G Rutter - 15 Apr 2010 - Download PDF - 160kB

Registry of Co-operatives & Associations, NSW Fair Trading - 29 Apr 2010 - Download PDF - 102kB

Representatives of the Australian Accounting Profession - 23 Apr 2010 - Download PDF - 590kB

RSM Bird Cameron - 23 Apr 2010 - Download PDF - 198kB

Trevor Beckingham - 23 Apr 2010 - Download PDF - 119kB

V J Ryan & Co Services Pty Limited - 24 Feb 2010 - Download PDF - 53kB

WHK Horwath - 23 Apr 2010 - Download PDF - 105kB

Exposure Draft - ED 191 Measurement of Liabilities in AASB 137 (Limited re-exposure of proposed amendment to AASB 137) - January 2010 - Archive

Download PDF - 279kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - December 2009 (Compilation)

Download PDF - 212kB

Applies to reporting periods beginning on or after 01 Jan 2011

Submission from AASB

To IASB - 20 May 2010 - Download PDF - 341kB

Comment letters to AASB

ACAG - 22 Mar 2010 - Download PDF - 119kB

ANZ - 18 May 2010 - Download PDF - 161kB

EnviroSure - 13 Apr 2010 - Download PDF - 182kB

Grant Thornton - 17 Mar 2010 - Download PDF - 141kB

Group of 100 - 12 Apr 2010 - Download PDF - 600kB

HoTARAC - 10 Mar 2010 - Download PDF - 161kB

Joint Accounting Bodies - 19 Mar 2010 - Download PDF - 259kB

NAB - 11 May 2010 - Download PDF - 91kB

PricewaterhouseCoopers - 24 May 2010 - Download PDF - 613kB

Exposure Draft - ED 190 Limited Exemption from Comparative AASB 7 Disclosures for First-time Adopters (proposed amendment to AASB 1) - November 2009 - Archive

Download PDF - 146kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - September 2009 (Compilation)

Download PDF - 154kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jul 2010

Submission from AASB

To IASB - 21 Dec 2009 - Download PDF - 37kB

Comment letters to AASB

Grant Thornton - 11 Dec 2009 - Download PDF - 84kB

PricewaterhouseCoopers - 18 Jan 2010 - Download PDF - 119kB

Exposure Draft - ED 189 Financial Instruments: Amortised Cost and Impairment - November 2009 - Archive

Download PDF - 526kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - October 2009 (Compilation)

Download PDF - 544kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jul 2010

Submission from AASB

To FASB - 16 Sep 2010 - Download PDF - 41kB

To IASB - 30 Jun 2010 - Download PDF - 127kB

Comment letters to AASB

ACAG - 17 May 2010 - Download PDF - 316kB

ANZ - 30 Jun 2010 - Download PDF - 299kB

Grant Thornton - 20 May 2010 - Download PDF - 394kB

HoTARAC - 13 May 2010 - Download PDF - 354kB

Joint Accounting Bodies - 21 May 2010 - Download PDF - 220kB

NAB - 30 Jun 2010 - Download PDF - 310kB

PricewaterhouseCoopers - 30 Jun 2010 - Download PDF - 424kB

Exposure Draft - ED 188 Improvements to IFRSs - September 2009 - Archive

Download PDF - 355kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - May 2009 (Principal)

Download PDF - 303kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2010

Related pronouncement

AASB 3 Business Combinations - November 2008 (Compilation)

Download PDF - 361kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2010

Related pronouncement

AASB 5 Non-current Assets Held for Sale and Discontinued Operations - June 2009 (Compilation)

Download PDF - 113kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Related pronouncement

AASB 7 Financial Instruments: Disclosures - June 2009 (Compilation)

Download PDF - 190kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2010

Related pronouncement

AASB 101 Presentation of Financial Statements - June 2009 (Compilation)

Download PDF - 241kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - July 2008 (Compilation)

Download PDF - 94kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Related pronouncement

AASB 127 Consolidated and Separate Financial Statements - July 2008 (Compilation)

Download PDF - 185kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2011

Related pronouncement

AASB 128 Investments in Associates - July 2008 (Compilation)

Download PDF - 89kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2010

Related pronouncement

AASB 134 Interim Financial Reporting - June 2009 (Compilation)

Download PDF - 142kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2011

Related pronouncement

AASB 140 Investment Property - June 2009 (Compilation)

Download PDF - 129kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011 that end on or after 30 Jun 2009

Related pronouncement

Interpretation 13 Customer Loyalty Programmes - September 2007 (Compilation)

Download PDF - 93kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Submission from AASB

To IASB - 20 Sep 2009 - Download PDF - 913kB

Comment letters to AASB

Grant Thornton - 30 Oct 2009 - Download PDF - 734kB

Exposure Draft - ED 187 Discount Rate for Employee Benefits (proposed amendments to AASB 119) - August 2009 - Archive

Download PDF - 197kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - June 2009 (Compilation)

Download PDF - 771kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011 that end on or after 30 Jun 2009

Submission from AASB

To IASB - 30 Sep 2009 - Download PDF - 116kB

Comment letters to AASB

ABS (PL) Pty Ltd - 14 Sep 2009 - Download PDF - 211kB

Australasian Council of Auditors-General - 25 Sep 2009 - Download PDF - 183kB

David G Maxwell - Coalface Software Solutions - 29 Sep 2009 - Download PDF - 11kB

Grant Thornton - 14 Sep 2009 - Download PDF - 149kB

HoTARAC - 16 Sep 2009 - Download PDF - 392kB

Institute of Actuaries of Australia - 14 Sep 2009 - Download PDF - 187kB

Joint Accounting Bodies - 16 Sep 2009 - Download PDF - 510kB

Mercer (Australia) Pty Ltd - 14 Sep 2009 - Download PDF - 299kB

NSW Treasury - 14 Sep 2009 - Download PDF - 277kB

Watson Wyatt - 14 Sep 2009 - Download PDF - 408kB

Wayne Cannon - Qld State Actuary - 14 Sep 2009 - Download PDF - 166kB

Exposure Draft - ED 186 Classification of Rights Issues (proposed amendment to AASB 132) - August 2009 - Archive

Download PDF - 194kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 132 Financial Instruments: Presentation - June 2009 (Compilation)

Download PDF - 298kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Feb 2010

Submission from AASB

To IASB - 04 Sep 2009 - Download PDF - 66kB

Comment letters to AASB

Grant Thornton - 25 Aug 2009 - Download PDF - 65kB

Joint Accounting Bodies - 24 Aug 2009 - Download PDF - 270kB

Exposure Draft - ED 185 Rate-regulated Activities - July 2009 - Archive

Download PDF - 584kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - May 2009 (Principal)

Download PDF - 303kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2010

Related pronouncement

AASB 136 Impairment of Assets - June 2009 (Compilation)

Download PDF - 398kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - June 2009 (Compilation)

Download PDF - 160kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2011

Related pronouncement

AASB 138 Intangible Assets - June 2009 (Compilation)

Download PDF - 186kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Related pronouncement

Interpretation 12 Service Concession Arrangements - June 2009 (Compilation)

Download PDF - 342kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2013 that end on or after 30 Jun 2009

Submission from AASB

To IASB - 19 Nov 2009 - Download PDF - 1495kB

Comment letters to AASB

Australasian Council of Auditors-General - 20 Oct 2009 - Download PDF - 405kB

Energex - 09 Oct 2009 - Download PDF - 325kB

Grant Thornton - 16 Oct 2009 - Download PDF - 270kB

HoTARAC - 09 Oct 2009 - Download PDF - 666kB

Joint Accounting Bodies - 13 Oct 2009 - Download PDF - 615kB

Exposure Draft - ED 184 Financial Instruments: Classification and Measurement - July 2009 - Archive

Download PDF - 826kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - April 2009 (Compilation)

Download PDF - 835kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009 that end on or after 30 Jun 2009

Submission from AASB

To IASB - 14 Sep 2009 - Download PDF - 194kB

Comment letters to AASB

ANZ - 14 Sep 2009 - Download PDF - 409kB

Australian Foundation Investment Company - 11 Aug 2009 - Download PDF - 509kB

Australian Listed Investment Companies Association - 14 Aug 2009 - Download PDF - 234kB

Baycorp - 28 Aug 2009 - Download PDF - 494kB

Grant Thornton - 17 Aug 2009 - Download PDF - 699kB

HoTARAC - 20 Aug 2009 - Download PDF - 475kB

Joint Accounting Bodies - 24 Aug 2009 - Download PDF - 906kB

NSW Treasury - 18 Aug 2009 - Download PDF - 429kB

PricewaterhouseCoopers - 16 Sep 2009 - Download PDF - 1090kB

Exposure Draft - ED 183 Management Commentary - June 2009 - Archive

Download PDF - 265kB

Direct link

Documents related to this Exposure Draft:

Submission from AASB

To IASB - 18 Feb 2010 - Download PDF - 326kB

Comment letters to AASB

Australian Institute of Company Directors - 23 Dec 2009 - Download PDF - 382kB

Grant Thornton - 23 Dec 2009 - Download PDF - 80kB

Group of 100 - 08 Feb 2010 - Download PDF - 241kB

HoTARAC - 18 Dec 2009 - Download PDF - 258kB

National Institute of Accountants - 21 Jan 2010 - Download PDF - 126kB

PricewaterhouseCoopers - 05 Mar 2010 - Download PDF - 207kB

The Institute of Chartered Accountants in Australia - 08 Jan 2010 - Download PDF - 541kB

Exposure Draft - ED 182 Prepayments of a Minimum Funding Requirement - June 2009 - Archive

Download PDF - 189kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

Interpretation 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction - September 2007 (Compilation)

Download PDF - 117kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 10 Aug 2009 - Download PDF - 92kB

Exposure Draft - ED 181 Fair Value Measurement - June 2009 - Archive

Download PDF - 721kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - November 2008 (Compilation)

Download PDF - 361kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2010

Related pronouncement

AASB 5 Non-current Assets Held for Sale and Discontinued Operations - July 2008 (Compilation)

Download PDF - 101kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 7 Financial Instruments: Disclosures - April 2009 (Compilation)

Download PDF - 190kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end on or after 30 Apr 2009 but before 30 Jun 2009

Related pronouncement

AASB 116 Property, Plant and Equipment - July 2008 (Compilation)

Download PDF - 129kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 132 Financial Instruments: Presentation - July 2008 (Compilation)

Download PDF - 787kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 138 Intangible Assets - July 2008 (Compilation)

Download PDF - 184kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - April 2009 (Compilation)

Download PDF - 835kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009 that end on or after 30 Jun 2009

Related pronouncement

AASB 140 Investment Property - July 2008 (Compilation)

Download PDF - 130kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 141 Agriculture - July 2008 (Compilation)

Download PDF - 161kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 28 Sep 2009 - Download PDF - 315kB

Comment letters to AASB

ACAG - 28 Sep 2009 - Download PDF - 755kB

ANZ - 28 Sep 2009 - Download PDF - 680kB

Baycorp - 28 Aug 2009 - Download PDF - 492kB

Collection House Limited - 17 Sep 2009 - Download PDF - 562kB

Grant Thornton - 28 Aug 2009 - Download PDF - 546kB

Halligan & Co - 30 Aug 2009 - Download PDF - 479kB

HoTARAC - 30 Sep 2009 - Download PDF - 312kB

Joint Accounting Bodies - 28 Aug 2009 - Download PDF - 678kB

Long-Life Asset Centre - 27 Aug 2009 - Download PDF - 1275kB

NSW Treasury - 28 Aug 2009 - Download PDF - 1091kB

Property Council of Australia - 02 Sep 2009 - Download PDF - 165kB

RICS - 28 Aug 2009 - Download PDF - 90kB

Urbis - 28 Aug 2009 - Download PDF - 139kB

Valuer-General Victoria (VGV) - 28 Aug 2009 - Download PDF - 416kB

Exposure Draft - ED 180 Income from Non-exchange Transactions (Taxes and Transfers) - June 2009 - Archive

Download PDF - 836kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1004 Contributions - December 2007 (Principal)

Download PDF - 178kB

Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jan 2013

Comment letters to AASB

ACAG - 30 Nov 2009 - Download PDF - 309kB

Accru - 30 Nov 2009 - Download PDF - 80kB

Charles Darwin University - 14 Dec 2009 - Download PDF - 354kB

David T. Greenall - 25 Nov 2009 - Download PDF - 162kB

Department of Finance and Deregulation (Commonwealth) - 07 Dec 2009 - Download PDF - 158kB

DG & AB Maxwell - 30 Nov 2009 - Download PDF - 1146kB

Ernst & Young - 30 Nov 2009 - Download PDF - 475kB

FinPro - 27 Nov 2009 - Download PDF - 620kB

Grant Thornton - 30 Nov 2009 - Download PDF - 232kB

HoTARAC - 30 Nov 2009 - Download PDF - 955kB

Innovation & Business Skills Australia (IBSA) - 29 Dec 2009 - Download PDF - 59kB

Joint Accounting Bodies - 26 Nov 2009 - Download PDF - 299kB

KPMG - 30 Nov 2009 - Download PDF - 661kB

Murdoch University and Edith Cowan University - 30 Nov 2009 - Download PDF - 144kB

PricewaterhouseCoopers - 03 Dec 2009 - Download PDF - 292kB

South Australian Department of Treasury and Finance - 03 Dec 2009 - Download PDF - 243kB

South Australian Local Government Financial Management Group - 04 Dec 2009 - Download PDF - 342kB

The Bionic Ear Institute - 30 Nov 2009 - Download PDF - 2867kB

UHY Haines Norton - 30 Nov 2009 - Download PDF - 419kB

Victorian and Tasmanian Universities - Senior Finance Officers Group - 26 Nov 2009 - Download PDF - 359kB

Western Australian Department of Local Government - 30 Nov 2009 - Download PDF - 415kB

Exposure Draft - ED 179 Superannuation Plans and Approved Deposit Funds - May 2009 - Archive

Download PDF - 931kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AAS 25 Financial Reporting by Superannuation Plans - December 2005 (Compilation)

Download PDF - 895kB

Applies to reporting periods ending on or after 31 Dec 2005 that begin before 01 Jan 2014

Related pronouncement

Interpretation 1019 The Superannuation Contributions Surcharge - December 2007 (Compilation)

Download PDF - 55kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 20 Dec 2013

Comment letters to AASB

Australian Institute of Superannuation Trustees - 30 Sep 2009 - Download PDF - 1031kB

AustralianSuper - 02 Oct 2009 - Download PDF - 1058kB

AXA Australia - 30 Sep 2009 - Download PDF - 258kB

Corporate Super Association - 30 Sep 2009 - Download PDF - 333kB

Ernst & Young - 29 Sep 2009 - Download PDF - 803kB

Grant Thornton - 29 Sep 2009 - Download PDF - 83kB

Institute of Actuaries of Australia - 30 Sep 2009 - Download PDF - 1193kB

Joint Accounting Bodies - 30 Sep 2009 - Download PDF - 872kB

KPMG - 29 Sep 2009 - Download PDF - 524kB

Mercer (Australia) Pty Ltd - 30 Sep 2009 - Download PDF - 544kB

NAB - 09 Oct 2009 - Download PDF - 687kB

PricewaterhouseCoopers - 03 Jul 2009 - Download PDF - 675kB

QSuper - 30 Sep 2009 - Download PDF - 147kB

Sharyn Long Chartered Accountants - 01 Oct 2009 - Download PDF - 505kB

The Association of Superannuation Funds of Australia Limited - 30 Sep 2009 - Download PDF - 317kB

Towers Watson - 18 May 2010 - Download PDF - 413kB

UniSuper - 15 Sep 2009 - Download PDF - 278kB

University of Sydney - 30 Sep 2009 - Download PDF - 313kB

Vision Super Pty Ltd - 30 Sep 2009 - Download PDF - 309kB

Watson Wyatt - 30 Sep 2009 - Download PDF - 1512kB

Exposure Draft - IPSASB ED 41 Entity Combinations from Exchange Transactions - May 2009 - Archive

Download PDF - 437kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - November 2008 (Compilation)

Download PDF - 361kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2010

Submission from AASB

To IPSASB - 10 Aug 2009 - Download PDF - 209kB

Exposure Draft - IPSASB ED 40 Intangible Assets - May 2009 - Archive

Download PDF - 266kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 138 Intangible Assets - July 2008 (Compilation)

Download PDF - 184kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IPSASB - 19 Aug 2009 - Download PDF - 458kB

Exposure Draft - IPSASB ED 39 Financial Instruments: Disclosures - April 2009 - Archive

Download PDF - 253kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - December 2008 (Compilation)

Download PDF - 178kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Submission from AASB

To IPSASB - 04 Aug 2009 - Download PDF - 259kB

Exposure Draft - IPSASB ED 38 Financial Instruments: Recognition and Measurement - April 2009 - Archive

Download PDF - 1072kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - December 2008 (Compilation)

Download PDF - 535kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IPSASB - 04 Aug 2009 - Download PDF - 259kB

Exposure Draft - IPSASB ED 37 Financial Instruments: Presentation - April 2009 - Archive

Download PDF - 310kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 132 Financial Instruments: Presentation - July 2008 (Compilation)

Download PDF - 787kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IPSASB - 04 Aug 2009 - Download PDF - 259kB

Exposure Draft - ED 178 Income Tax - April 2009 - Archive

Download PDF - 746kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 Income Taxes - December 2007 (Compilation)

Download PDF - 250kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

Interpretation 1052 Tax Consolidation Accounting - December 2007 (Compilation)

Download PDF - 153kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Submission from AASB

To IASB - 31 Jul 2009 - Download PDF - 516kB

Comment letters to AASB

ANZ - 30 Jul 2009 - Download PDF - 660kB

Deloitte - 19 Jun 2009 - Download PDF - 1584kB

Grant Thornton - 19 Jun 2009 - Download PDF - 838kB

Property Council of Australia - 24 Jul 2009 - Download PDF - 528kB

Representatives of the Australian Accounting Profession - 19 Jun 2009 - Download PDF - 928kB

Exposure Draft - ED 177 Derecognition (Proposed Amendments to AASB 139 and AASB 7) - April 2009 - Archive

Download PDF - 649kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - December 2008 (Compilation)

Download PDF - 178kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - December 2008 (Compilation)

Download PDF - 535kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 31 Jul 2009 - Download PDF - 256kB

Comment letters to AASB

ANZ - 31 Jul 2009 - Download PDF - 506kB

Grant Thornton - 03 Jul 2009 - Download PDF - 472kB

HoTARAC - 29 Jun 2009 - Download PDF - 209kB

Joint Accounting Bodies - 08 Jul 2009 - Download PDF - 715kB

Macquarie Group Limited - 30 Jul 2009 - Download PDF - 340kB

PricewaterhouseCoopers - 07 Aug 2009 - Download PDF - 1124kB

Exposure Draft - ED 174 Supplement Draft Illustrative Example of Financial Statements for Entities within the General Government Sector - April 2009 - Archive

Download PDF - 289kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - July 2008 (Compilation)

Download PDF - 399kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 107 Statement of Cash Flows - July 2008 (Compilation)

Download PDF - 127kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 1052 Disaggregated Disclosures - December 2007 (Principal)

Download PDF - 143kB

Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jul 2013

Exposure Draft - IPSASB ED 36 Agriculture - March 2009 - Archive

Download PDF - 106kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 141 Agriculture - July 2008 (Compilation)

Download PDF - 161kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IPSASB - 30 Jun 2009 - Download PDF - 155kB

Exposure Draft - ED 176 Proposed Amendments to Australian Accounting Standards - Borrowing Costs of Not-for-Profit Public Sector Entities - February 2009 - Archive

Download PDF - 102kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 123 Borrowing Costs - July 2008 (Compilation)

Download PDF - 67kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Comment letters to AASB

Australasian Council of Auditors-General - 01 Apr 2009 - Download PDF - 375kB

David Maxwell - 09 Mar 2009 - Download PDF - 16kB

Ernst & Young - 08 Apr 2009 - Download PDF - 385kB

HoTARAC - 31 Mar 2009 - Download PDF - 341kB

Joint Accounting Bodies - 06 Apr 2009 - Download PDF - 385kB

PricewaterhouseCoopers - 27 Mar 2009 - Download PDF - 292kB

Exposure Draft - ED 175 Post-implementation Revisions to AASB Interpretations - February 2009 - Archive

Download PDF - 190kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

Interpretation 9 Reassessment of Embedded Derivatives - September 2007 (Compilation)

Download PDF - 69kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

Interpretation 16 Hedges of a Net Investment in a Foreign Operation - August 2008 (Principal)

Download PDF - 194kB

Applies to reporting periods beginning on or after 01 Oct 2008 but before 01 Jul 2009

Submission from AASB

To IASB - 05 Mar 2009 - Download PDF - 91kB

Comment letters to AASB

Grant Thornton - 25 Feb 2009 - Download PDF - 136kB

Exposure Draft - ED 174 Amendments to Australian Accounting Standards to facilitate GAAP/GFS Harmonisation for Entities within the GGS [AASBs 101, 107 and 1052] - January 2009 - Archive

Download PDF - 107kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - July 2008 (Compilation)

Download PDF - 399kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 107 Statement of Cash Flows - July 2008 (Compilation)

Download PDF - 127kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 1052 Disaggregated Disclosures - December 2007 (Principal)

Download PDF - 143kB

Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jul 2013

Comment letters to AASB

Australasian Council of Auditors-General - 19 May 2009 - Download PDF - 280kB

Australian Government Department of Finance and Deregulation - 18 May 2009 - Download PDF - 103kB

CPA Australia - 18 May 2009 - Download PDF - 359kB

Defence Housing Australia - 14 May 2009 - Download PDF - 204kB

Department of Human Services - 14 May 2009 - Download PDF - 104kB

Department of Human Services - 18 May 2009 - Download PDF - 258kB

HoTARAC - 31 Mar 2009 - Download PDF - 422kB

HoTARAC - 25 May 2009 - Download PDF - 316kB

Melkamu Melatta - 19 May 2009 - Download PDF - 336kB

Mr David Maxwell - 22 Apr 2009 - Download PDF - 56kB

Ms Sue Newberry - 18 May 2009 - Download PDF - 507kB

NSW Treasury - 12 May 2009 - Download PDF - 408kB

Exposure Draft - ED 173 Investments in Debt Instruments (Proposed Amendments to AASB 7) - December 2008 - Archive

Download PDF - 92kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - December 2008 (Compilation)

Download PDF - 178kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Submission from AASB

To IASB - 15 Jan 2009 - Download PDF - 87kB

Comment letters to AASB

ANZ - 15 Jan 2009 - Download PDF - 198kB

Joint Accounting Bodies - 12 Jan 2009 - Download PDF - 379kB

NSW Treasury - 24 Dec 2008 - Download PDF - 395kB

PricewaterhouseCoopers - 20 Jan 2009 - Download PDF - 396kB

Exposure Draft - ED 172 Embedded Derivatives (Proposed Amendments to AASB Interpretation 9 and AASB 139) - December 2008 - Archive

Download PDF - 178kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - December 2008 (Compilation)

Download PDF - 535kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

Interpretation 9 Reassessment of Embedded Derivatives - September 2007 (Compilation)

Download PDF - 69kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 20 Jan 2009 - Download PDF - 159kB

Comment letters to AASB

ANZ - 20 Jan 2009 - Download PDF - 132kB

Grant Thornton - 16 Jan 2009 - Download PDF - 116kB

Joint Accounting Bodies - 14 Jan 2009 - Download PDF - 350kB

PricewaterhouseCoopers - 28 Jan 2009 - Download PDF - 173kB

Exposure Draft - ED 171 Consolidated Financial Statements - December 2008 - Archive

Download PDF - 801kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 127 Consolidated and Separate Financial Statements - July 2008 (Compilation)

Download PDF - 185kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2011

Related pronouncement

Interpretation 112 Consolidation – Special Purpose Entities - September 2007 (Compilation)

Download PDF - 63kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Submission from AASB

To IASB - 20 Mar 2009 - Download PDF - 279kB

Comment letters to AASB

ANZ - 18 Mar 2009 - Download PDF - 674kB

HoTARAC - 04 Mar 2009 - Download PDF - 380kB

Joint Accounting Bodies - 24 Feb 2009 - Download PDF - 694kB

Lend Lease Corporation Limited - 23 Feb 2009 - Download PDF - 720kB

Macquarie Group Limited - 20 Mar 2009 - Download PDF - 828kB

NSW Treasury - 23 Feb 2009 - Download PDF - 420kB

PricewaterhouseCoopers - 25 Mar 2009 - Download PDF - 649kB

Exposure Draft - ED 170 Relationships with the State (Proposed Amendments to AASB 124) - December 2008 - Archive

Download PDF - 490kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 124 Related Party Disclosures - June 2008 (Compilation)

Download PDF - 101kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Submission from AASB

To IASB - 13 Mar 2009 - Download PDF - 394kB

Comment letters to AASB

CPA Australia and ICAA - 13 Feb 2009 - Download PDF - 526kB

Department of Treasury and Finance, Tasmania - 17 Mar 2009 - Download PDF - 297kB

Grant Thornton - 23 Feb 2009 - Download PDF - 335kB

PricewaterhouseCoopers - 18 Mar 2009 - Download PDF - 531kB

Exposure Draft - ED 169 Improving Disclosures about Financial Instruments: Proposed Amendments to AASB 7 - October 2008 - Archive

Download PDF - 487kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - October 2008 (Compilation)

Download PDF - 286kB

Applies to reporting periods beginning on or after 01 Jan 2007 but before 01 Jul 2007 that end on or after 01 Jul 2008

Submission from AASB

To IASB - 23 Dec 2008 - Download PDF - 110kB

Comment letters to AASB

Challenger - 01 Dec 2008 - Download PDF - 140kB

Deloitte - 01 Dec 2008 - Download PDF - 309kB

Grant Thornton - 03 Dec 2008 - Download PDF - 253kB

HoTARAC - 01 Dec 2008 - Download PDF - 198kB

Joint accounting bodies - 28 Nov 2008 - Download PDF - 267kB

PricewaterhouseCoopers - 19 Dec 2008 - Download PDF - 307kB

Exposure Draft - ED 168 Additional Exemptions for First-time Adopters: Proposed Amendments to AASB 1 - October 2008 - Archive

Download PDF - 499kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards - July 2008 (Compilation)

Download PDF - 618kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Submission from AASB

To IASB - 23 Dec 2008 - Download PDF - 113kB

Comment letters to AASB

Grant Thornton - 05 Dec 2008 - Download PDF - 174kB

PricewaterhouseCoopers - 28 Jan 2009 - Download PDF - 241kB

Exposure Draft - ED 167 Discontinued Operations: Proposed Amendments to AASB 5 - October 2008 - Archive

Download PDF - 437kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 5 Non-current Assets Held for Sale and Discontinued Operations - July 2008 (Compilation)

Download PDF - 101kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 23 Dec 2008 - Download PDF - 98kB

Comment letters to AASB

Grant Thornton - 05 Dec 2008 - Download PDF - 221kB

HoTARAC - 16 Dec 2008 - Download PDF - 342kB

Joint accounting bodies - 05 Dec 2008 - Download PDF - 374kB

PricewaterhouseCoopers - 28 Jan 2009 - Download PDF - 264kB

Exposure Draft - IPSASB ED 35 IPSAS 5 Borrowing Costs - September 2008 - Archive

Download PDF - 234kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 123 Borrowing Costs - July 2008 (Compilation)

Download PDF - 67kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Submission from AASB

To IPSASB - 19 Dec 2008 - Download PDF - 53kB

Comment letters to AASB

HoTARAC - 01 Dec 2008 - Download PDF - 101kB

Exposure Draft - ED 166 Simplifying Earnings per Share: Proposed Amendments to AASB 133 - August 2008 - Archive

Download PDF - 1183kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 133 Earnings per Share - December 2007 (Compilation)

Download PDF - 224kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 19 Dec 2008 - Download PDF - 139kB

Comment letters to AASB

Deloitte - 31 Oct 2008 - Download PDF - 253kB

Grant Thornton - 31 Oct 2008 - Download PDF - 206kB

Joint Accounting Bodies - 07 Nov 2008 - Download PDF - 163kB

Exposure Draft - ED 165 Improvements to Australian Accounting Standards - August 2008 - Archive

Download PDF - 563kB

Direct link

Documents related to this Exposure Draft:

Submission from AASB

To IASB - 18 Nov 2008 - Download PDF - 49kB

Comment letters to AASB

Grant Thornton - 21 Oct 2008 - Download PDF - 158kB

HoTARAC - 22 Oct 2008 - Download PDF - 339kB

PricewaterhouseCoopers - 13 Nov 2008 - Download PDF - 167kB

Exposure Draft - ED 164 An improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information - June 2008 - Archive

Download PDF - 724kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - December 2007 (Compilation)

Download PDF - 210kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 20 Dec 2013

Submission from AASB

To IASB - 20 Oct 2008 - Download PDF - 184kB

Comment letters to AASB

ANZ - 02 Sep 2008 - Download PDF - 276kB

CPA Australia and ICAA - 01 Sep 2008 - Download PDF - 294kB

Grant Thornton - 09 Sep 2008 - Download PDF - 306kB

HoTARAC - 21 Aug 2008 - Download PDF - 465kB

Jean Raar - Swinburne University - 29 Sep 2008 - Download PDF - 1522kB

PricewaterhouseCoopers - 09 Oct 2008 - Download PDF - 1057kB

Exposure Draft - ED 163 Proposed Amendments to AASB 1049 for Consistency with AASB 101 - June 2008 - Archive

Download PDF - 366kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - October 2007 (Principal)

Download PDF - 392kB

Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jan 2009

Comment letters to AASB

ACAG - 31 Jul 2008 - Download PDF - 145kB

HoTARAC - 01 Aug 2008 - Download PDF - 220kB

Exposure Draft - ED 162 Proposed Amendments to Key Management Personnel Disclosures by Disclosing Entities - April 2008 - Archive

Download PDF - 83kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 124 Related Party Disclosures [duplicate due to June 2008 amendment second date] - December 2005 (Principal)

Download PDF - 116kB

Applies to reporting periods beginning on or after 30 Jun 2007 that end before 30 Jun 2008

Comment letters to AASB

ANZ - 15 May 2008 - Download PDF - 264kB

BDO Kendalls - 19 May 2008 - Download PDF - 279kB

Deloitte - 19 May 2008 - Download PDF - 503kB

Ernst & Young - 16 May 2008 - Download PDF - 257kB

G100 - 09 May 2008 - Download PDF - 261kB

Grant Thornton - 19 May 2008 - Download PDF - 304kB

Joint accounting bodies - 16 Jun 2008 - Download PDF - 209kB

KPMG - 19 May 2008 - Download PDF - 313kB

PricewaterhouseCoopers - 15 May 2008 - Download PDF - 281kB

Telstra - 29 Apr 2008 - Download PDF - 251kB

Exposure Draft - ED 161 Proposed Amendments to AASB 2 Share-based Payment and AASB Interpretation 11 AASB 2 - Group and Treasury Share Transactions - Group Cash-settled Share-based Payment Transactions - January 2008 - Archive

Download PDF - 148kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 2 Share-based Payment - June 2007 (Compilation)

Download PDF - 289kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Related pronouncement

Interpretation 11 AASB 2 – Group and Treasury Share Transactions - September 2007 (Compilation)

Download PDF - 79kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2010

Submission from AASB

To IASB - 03 Apr 2008 - Download PDF - 243kB

Comment letters to AASB

ANZ - 27 Feb 2008 - Download PDF - 91kB

CPA Australia - 27 Feb 2008 - Download PDF - 271kB

Grant Thornton - 29 Feb 2008 - Download PDF - 357kB

Moore Stephens - 29 Feb 2008 - Download PDF - 1034kB

PricewaterhouseCoopers - 26 Mar 2008 - Download PDF - 428kB

The Institute of Chartered Accountants in Australia - 29 Feb 2008 - Download PDF - 340kB

Exposure Draft - ED 160 Exposure Draft of Proposed Amendments to AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards and AASB 127 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate - December 2007 - Archive

Download PDF - 90kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards - June 2007 (Compilation)

Download PDF - 306kB

Applies to reporting periods beginning on or after 01 Jan 2008 but before 01 Jan 2009

Related pronouncement

AASB 127 Consolidated and Separate Financial Statements - July 2007 (Compilation)

Download PDF - 172kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jul 2008

Submission from AASB

To IASB - 27 Feb 2008 - Download PDF - 139kB

Comment letters to AASB

ANZ - 12 Feb 2008 - Download PDF - 700kB

Australian Bankers' Association - 24 Jan 2008 - Download PDF - 1230kB

CPA Australia - 11 Feb 2008 - Download PDF - 666kB

Deloitte - 13 Feb 2008 - Download PDF - 2731kB

Grant Thornton - 13 Feb 2008 - Download PDF - 480kB

HoTARAC - 12 Feb 2008 - Download PDF - 601kB

Macquarie Group Limited - 18 Feb 2008 - Download PDF - 693kB

National Australia Bank - 18 Feb 2008 - Download PDF - 499kB

PricewaterhouseCoopers - 03 Mar 2008 - Download PDF - 356kB

The Institute of Chartered Accountants in Australia - 13 Feb 2008 - Download PDF - 364kB

Exposure Draft - ED 159 Proposed Improvements to Australian Accounting Standards - October 2007 - Archive

Download PDF - 882kB

Direct link

Documents related to this Exposure Draft:

Submission from AASB

To IASB - 14 Jan 2008 - Download PDF - 92kB

Comment letters to AASB

ANZ - 05 Dec 2007 - Download PDF - 870kB

Australasian Council of Auditors-General - 30 Nov 2007 - Download PDF - 313kB

CPA Australia - 03 Dec 2007 - Download PDF - 1183kB

Deloitte - 30 Nov 2007 - Download PDF - 901kB

Grant Thornton - 30 Nov 2007 - Download PDF - 632kB

HoTARAC - 11 Dec 2007 - Download PDF - 3952kB

NSW Treasury - 03 Dec 2007 - Download PDF - 812kB

PricewaterhouseCoopers - 15 Jan 2008 - Download PDF - 448kB

The Institute of Chartered Accountants in Australia - 03 Dec 2007 - Download PDF - 1099kB

Exposure Draft - ED 158 Proposed Amendments to AASB 139 Financial Instruments: Recognition and Measurement – Exposures Qualifying for Hedge Accounting - October 2007 - Archive

Download PDF - 83kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - April 2007 (Compilation)

Download PDF - 535kB

Applies to reporting periods beginning on or after 01 Jul 2007 that end before 01 Jul 2008

Submission from AASB

To IASB - 10 Jan 2008 - Download PDF - 162kB

Comment letters to AASB

ANZ - 05 Dec 2007 - Download PDF - 582kB

CPA Australia - 04 Dec 2007 - Download PDF - 367kB

Deloitte - 30 Nov 2007 - Download PDF - 99kB

Grant Thornton - 30 Nov 2007 - Download PDF - 718kB

Telstra - 28 Nov 2007 - Download PDF - 532kB

The Institute of Chartered Accountants in Australia - 03 Dec 2007 - Download PDF - 256kB

Exposure Draft - ED 157 Joint Arrangements - October 2007 - Archive

Download PDF - 286kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 131 Interests in Joint Ventures - April 2007 (Compilation)

Download PDF - 97kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Submission from AASB

To IASB - 25 Jan 2008 - Download PDF - 129kB

To IASB - 07 May 2010 - Download PDF - 576kB

Comment letters to AASB

ANZ - 05 Dec 2007 - Download PDF - 538kB

BHP Billiton - 04 Dec 2007 - Download PDF - 1853kB

CPA Australia - 04 Dec 2007 - Download PDF - 318kB

Deloitte - 30 Nov 2007 - Download PDF - 2298kB

Grant Thornton - 30 Nov 2007 - Download PDF - 456kB

Santos - 30 Nov 2007 - Download PDF - 392kB

Telstra - 27 Nov 2007 - Download PDF - 444kB

The Institute of Chartered Accountants in Australia - 03 Dec 2007 - Download PDF - 471kB

Exposure Draft - ED 156 Proposals Arising from the Short-term Review of the Requirements in AAS 27, AAS 29 and AAS 31 - June 2007 - Archive

Download PDF - 265kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AAS 27 Financial Reporting by Local Governments - June 1996 (Principal)

Download PDF - 146kB

Applies to reporting periods ending on or after 30 Jun 1996 that begin before 01 Jul 2008

Related pronouncement

AAS 29 Financial Reporting by Government Departments - June 1998 (Principal)

Download PDF - 176kB

Applies to reporting periods ending on or after 30 Jun 1998 that begin before 01 Jul 2008

Related pronouncement

AAS 31 Financial Reporting by Governments - June 1998 (Principal)

Download PDF - 150kB

Applies to reporting periods ending on or after 30 Jun 1999 that begin before 01 Jul 2008

Comment letters to AASB

ACAG - 05 Sep 2007 - Download PDF - 352kB

Australian Government Department of Finance and Administration - 04 Sep 2007 - Download PDF - 27kB

Boroondara Council - 03 Jul 2007 - Download PDF - 494kB

City of Glen Eira - 31 Aug 2007 - Download PDF - 78kB

City of Whitehorse - 30 Aug 2007 - Download PDF - 25kB

CPA Australia - 13 Sep 2007 - Download PDF - 376kB

D G & A B Maxwell - 01 Sep 2007 - Download PDF - 42kB

Ernst & Young - 04 Sep 2007 - Download PDF - 119kB

FinPro - 31 Aug 2007 - Download PDF - 51kB

Haines Norton - 22 Aug 2007 - Download PDF - 81kB

HoTARAC - 03 Sep 2007 - Download PDF - 174kB

LG Solutions - 03 Aug 2007 - Download PDF - 150kB

Local Government Finance Professionals - 07 Sep 2007 - Download PDF - 33kB

Moira Shire Council - 19 Jul 2007 - Download PDF - 10kB

Municipal Group of Valuers - 03 Sep 2007 - Download PDF - 138kB

NSW Treasury - 30 Aug 2007 - Download PDF - 68kB

PricewaterhouseCoopers - 13 Sep 2007 - Download PDF - 225kB

WA Dept. Local Government & Regional Development - 30 Aug 2007 - Download PDF - 77kB

Exposure Draft - ED 155 Supplement Financial Reporting by Whole of Governments – Illustrative Example - June 2007 - Archive

Download PDF - 153kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Financial Reporting of General Government Sectors by Governments - September 2006 (Principal)

Download PDF - 527kB

Applies to reporting periods beginning on or after 01 Jul 2008

Exposure Draft - ED 155 Financial Reporting by Whole of Governments - May 2007 - Archive

Download PDF - 499kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Financial Reporting of General Government Sectors by Governments - September 2006 (Principal)

Download PDF - 527kB

Applies to reporting periods beginning on or after 01 Jul 2008

Comment letters to AASB

ACAG, excluding the Auditor General for South Australia - 21 Aug 2007 - Download PDF - 139kB

CPA Australia - 20 Aug 2007 - Download PDF - 27kB

HoTARAC - 09 Aug 2007 - Download PDF - 859kB

NSW Treasury - 17 Aug 2007 - Download PDF - 573kB

PricewaterhouseCoopers - 17 Aug 2007 - Download PDF - 259kB

Exposure Draft - ED 152 Proposed Amendments to AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards – Cost of an Investment in a Subsidiary - March 2007 - Archive

Download PDF - 67kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards - February 2007 (Compilation)

Download PDF - 305kB

Applies to reporting periods beginning on or after 01 Jan 2007 but before 01 Jul 2007 that end on or after 28 Feb 2007

Comment letters to AASB

Australasian Council of Auditors-General - 14 May 2007 - Download PDF - 14kB

Deloitte - 18 Apr 2007 - Download PDF - 68kB

Group of 100 - 28 Mar 2007 - Download PDF - 422kB

HoTARAC - 16 Apr 2007 - Download PDF - 50kB

PricewaterhouseCoopers - 08 May 2007 - Download PDF - 137kB

Exposure Draft - ED 153 Proposed Amendments to AASB 124 Related Party Disclosures – State-controlled Entities and the Definition of a Related Party - March 2007 - Archive

Download PDF - 116kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 124 Related Party Disclosures [duplicate due to June 2008 amendment second date] - December 2005 (Principal)

Download PDF - 116kB

Applies to reporting periods beginning on or after 30 Jun 2007 that end before 30 Jun 2008

Submission from AASB

To IASB - 25 May 2007 - Download PDF - 70kB

Comment letters to AASB

Deloitte - 15 May 2007 - Download PDF - 57kB

G100 - 02 Apr 2007 - Download PDF - 37kB

Grant Thornton - 07 May 2007 - Download PDF - 117kB

HoTARAC - 15 May 2007 - Download PDF - 220kB

Exposure Draft - ED 151 Australian Additions to, and Deletions from, IFRSs - November 2006 - Archive

Download PDF - 102kB

Direct link

Documents related to this Exposure Draft:

Comment letters to AASB

Australasian Council of Auditors-General - 16 Feb 2007 - Download PDF - 205kB

BHP Billiton - 05 Mar 2007 - Download PDF - 142kB

CPA Australia - 27 Feb 2007 - Download PDF - 44kB

Deloitte - 21 Feb 2007 - Download PDF - 226kB

Ernst & Young - 25 Feb 2007 - Download PDF - 50kB

Financial Reporting Standards Board - 05 Mar 2007 - Download PDF - 287kB

Financial Services Institute of Australasia - 02 Mar 2007 - Download PDF - 185kB

Group of 100 - 09 Feb 2007 - Download PDF - 20kB

HoTARAC - 07 Mar 2007 - Download PDF - 54kB

Keith Alfredson - 22 Feb 2007 - Download PDF - 37kB

KPMG - 28 Feb 2007 - Download PDF - 338kB

Macquarie Bank - 02 Feb 2007 - Download PDF - 74kB

Mark Hughes and Brian Andrew - 15 Jan 2007 - Download PDF - 93kB

Mercer - 28 Feb 2007 - Download PDF - 35kB

National Institute of Accountants - 24 Jan 2007 - Download PDF - 11kB

New South Wales Treasury - 19 Dec 2006 - Download PDF - 31kB

PricewaterhouseCoopers - 27 Feb 2007 - Download PDF - 232kB

The Institute of Chartered Accountants in Australia - 28 Feb 2007 - Download PDF - 22kB

William Buck - 12 Feb 2007 - Download PDF - 31kB

Exposure Draft - IPSASB ED 31 Employee Benefits - October 2006 - Archive

Download PDF - 286kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - April 2006 (Compilation)

Download PDF - 1385kB

Applies to reporting periods beginning on or after 01 Jan 2006 but before 01 Jul 2007

Submission from AASB

To IPSASB - 28 Feb 2007 - Download PDF - 48kB

Exposure Draft - IPSASB ED 30 Impairment of Cash-Generating Assets - October 2006 - Archive

Download PDF - 200kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 136 Impairment of Assets - July 2004 (Principal)

Download PDF - 389kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jul 2007

Submission from AASB

To IPSASB - 28 Feb 2007 - Download PDF - 57kB

Exposure Draft - ED 150 Proposed Amendments to AASB 132 Financial Instruments: Presentation and AASB 101 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation - June 2006 - Archive

Download PDF - 143kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - September 2005 (Compilation)

Download PDF - 252kB

Applies to reporting periods beginning on or after 01 Jan 2006 but before 01 Jan 2007

Related pronouncement

AASB 132 Financial Instruments: Presentation - September 2005 (Compilation)

Download PDF - 267kB

Applies to reporting periods beginning on or after 01 Jan 2007 but before 01 Jul 2007

Submission from AASB

To IASB - 23 Oct 2006 - Download PDF - 70kB

Comment letters to AASB

CPA Australia - 25 Aug 2006 - Download PDF - 41kB

Deloitte - 27 Sep 2006 - Download PDF - 69kB

G100 - 25 Jul 2006 - Download PDF - 33kB

Property Council of Australia - 22 Sep 2006 - Download PDF - 75kB

The Institute of Chartered Accountants in Australia - 26 Sep 2006 - Download PDF - 25kB

Exposure Draft - ED 149 Proposed Amendments to AASB 123 Borrowing Costs - May 2006 - Archive

Download PDF - 71kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 123 Borrowing Costs - July 2004 (Principal)

Download PDF - 72kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jan 2009

Submission from AASB

To IASB - 22 Sep 2006 - Download PDF - 29kB

Comment letters to AASB

ACAG - 21 Aug 2006 - Download PDF - 16kB

CPA Australia - 25 Aug 2006 - Download PDF - 30kB

Deloitte - 21 Aug 2006 - Download PDF - 21kB

Ernst & Young - 23 Aug 2006 - Download PDF - 31kB

G100 - 25 Jul 2006 - Download PDF - 21kB

HoTARAC - 15 Aug 2006 - Download PDF - 22kB

National Institute of Accountants - 18 Aug 2006 - Download PDF - 12kB

The Institute of Chartered Accountants in Australia - 21 Aug 2006 - Download PDF - 15kB

Exposure Draft - ED 148 Proposed Amendments to AASB 101 Presentation of Financial Statements: A Revised Presentation - April 2006 - Archive

Download PDF - 322kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - September 2005 (Compilation)

Download PDF - 252kB

Applies to reporting periods beginning on or after 01 Jan 2006 but before 01 Jan 2007

Submission from AASB

To IASB - 17 Jul 2006 - Download PDF - 105kB

Comment letters to AASB

ACAG - 15 Jun 2006 - Download PDF - 28kB

Accru Felsers (Mr Michael Kersch) - 16 Jun 2006 - Download PDF - 103kB

Adelaide Motors Pty Ltd - 19 Jun 2006 - Download PDF - 11kB

Alan Morse & Co - 21 Jun 2006 - Download PDF - 73kB

Australian Institute of Company Directors - 14 Jun 2006 - Download PDF - 56kB

Australian Listed Invested Companies Association - 09 Jun 2006 - Download PDF - 41kB

Babcock & Brown Limited - 14 Jun 2006 - Download PDF - 36kB

Baker & Brindley - 20 Jun 2006 - Download PDF - 73kB

Bentleys - 20 Jun 2006 - Download PDF - 126kB

Boyce Chartered Accountants - 19 Jun 2006 - Download PDF - 80kB

Bransby Pty Ltd - 28 Jun 2006 - Download PDF - 73kB

Burgess Bryan Partners (Mr John Bryan) - 23 Jun 2006 - Download PDF - 73kB

Burgess Bryan Partners (Mr Tony Trinh) - 23 Jun 2006 - Download PDF - 73kB

Burgess Bryan Partners (Ms Myrna Fuentes) - 23 Jun 2006 - Download PDF - 73kB

Burgess Bryan Partners (Ms Olinda Lau) - 23 Jun 2006 - Download PDF - 73kB

Catholic Education Office, Melbourne - 17 Jun 2006 - Download PDF - 73kB

Charters Chartered Accountants - 23 Jun 2006 - Download PDF - 80kB

Chrisfield Nettle - 28 Jun 2006 - Download PDF - 73kB

Consolidated Press Holdings Limited - 15 Jun 2006 - Download PDF - 94kB

CorpTech - 19 May 2006 - Download PDF - 10kB

CPA Australia - 16 Jun 2006 - Download PDF - 180kB

Cummings Flavel McCormack - 19 Jun 2006 - Download PDF - 73kB

Deloitte - 19 Jun 2006 - Download PDF - 29kB

Dunavant Australia - 20 Jun 2006 - Download PDF - 112kB

Entcorp - 29 Jun 2006 - Download PDF - 72kB

Ernst & Young - 05 Jul 2006 - Download PDF - 23kB

Escott Aston Chartered Accountants - 26 Jun 2006 - Download PDF - 82kB

Fintex Solutions - 06 Jul 2006 - Download PDF - 73kB

Fowler & Board Chartered Accountants - 23 Jun 2006 - Download PDF - 73kB

G100 - 23 Jun 2006 - Download PDF - 54kB

Glovalley B&B Cottages - 05 Jul 2006 - Download PDF - 73kB

Graff, Paul & Parnell - 23 Jun 2006 - Download PDF - 73kB

Great Western Corporation - 20 Jun 2006 - Download PDF - 73kB

Gyrus ACMI Australasia Pty Ltd - 19 Jun 2006 - Download PDF - 73kB

Herzig Prosser & Co - 27 Jun 2006 - Download PDF - 17kB

HLB Mann Judd - 19 Jun 2008 - Download PDF - 16kB

Hollands & Partners - 22 Jun 2006 - Download PDF - 73kB

HoTARAC - 30 Jun 2006 - Download PDF - 158kB

Inenco - 19 Jun 2006 - Download PDF - 10kB

Inpact Audit Australia Pty Ltd - 19 Jun 2006 - Download PDF - 74kB

Integrated Tree Cropping Limited - 16 Jun 2006 - Download PDF - 10kB

Kingsway Taitz Fund Administration Pty Ltd - 17 May 2006 - Download PDF - 73kB

Kobold Group - 19 Jun 2006 - Download PDF - 73kB

KPMG - 16 Jun 2006 - Download PDF - 36kB

Lambourne Partners - 23 Jun 2006 - Download PDF - 101kB

Ledger Rutledge & Walker - 19 Jun 2006 - Download PDF - 73kB

Lend Lease Corporation Limited - 15 Jun 2006 - Download PDF - 133kB

Lettens - 23 Jun 2006 - Download PDF - 73kB

Macquarie Bank Limited - 07 Jul 2006 - Download PDF - 42kB

Maitland Partners - 23 Jun 2006 - Download PDF - 73kB

Maroo & Associates - 22 Jun 2006 - Download PDF - 10kB

MHM - 17 Jun 2006 - Download PDF - 73kB

Mitchell & Partners (Mr Glenn Merchant) - 19 Jun 2006 - Download PDF - 79kB

Mitchell & Partners (Ms Emily Chen) - 26 Jun 2006 - Download PDF - 78kB

Mitchell & Partners (Ms Josette Merchant) - 19 Jun 2006 - Download PDF - 79kB

Moore Stephens - 26 Jun 2006 - Download PDF - 69kB

Morgan Veale & Co - 19 Jun 2006 - Download PDF - 80kB

Mr Adrian Dowell - 29 Jun 2006 - Download PDF - 73kB

Mr Andrew Black - 27 Jun 2006 - Download PDF - 72kB

Mr Andrew Smith - 19 Jun 2006 - Download PDF - 73kB

Mr Anthony Bryen - 19 Jun 2006 - Download PDF - 73kB

Mr Anthony Carius - 18 Jun 2006 - Download PDF - 12kB

Mr Ben Coull - 19 Jun 2006 - Download PDF - 73kB

Mr Ben Veling - 17 Jun 2006 - Download PDF - 73kB

Mr Bradley Smith - 30 Jun 2006 - Download PDF - 77kB

Mr Brendan Curran - 23 Jun 2006 - Download PDF - 73kB

Mr Brent Perkins - 23 Jun 2006 - Download PDF - 81kB

Mr Brian Matthey - 22 Jun 2006 - Download PDF - 73kB

Mr Chris Booker - 16 Jun 2006 - Download PDF - 10kB

Mr Chris Garrett - 23 Jun 2006 - Download PDF - 73kB

Mr Craig Douglas - 26 Jun 2006 - Download PDF - 10kB

Mr Craig Whitehill - 19 Jun 2006 - Download PDF - 73kB

Mr Craig Wood - 03 Jul 2006 - Download PDF - 11kB

Mr David Drake - 21 Jun 2006 - Download PDF - 73kB

Mr David Garry - 19 Jun 2006 - Download PDF - 73kB

Mr Dean Ward - 22 Jun 2006 - Download PDF - 10kB

Mr Deryl McConaghy - 25 Jun 2006 - Download PDF - 10kB

Mr Euan Poulton - 30 Jun 2006 - Download PDF - 72kB

Mr Frank Mattiussi - 17 Jun 2006 - Download PDF - 73kB

Mr Fred Himstedt - 23 Jun 2006 - Download PDF - 73kB

Mr Geoff Brayshaw - 28 Jun 2006 - Download PDF - 76kB

Mr Geoffrey Shaw - 26 Jun 2006 - Download PDF - 74kB

Mr Gerard Wilkes - 17 Jun 2006 - Download PDF - 76kB

Mr Glenn Bourke - 16 Jun 2006 - Download PDF - 73kB

Mr Greg Wheeler - 16 Jun 2006 - Download PDF - 73kB

Mr Gregory Wiese - 17 Jun 2006 - Download PDF - 74kB

Mr Hamish Shaw - 23 Jun 2006 - Download PDF - 73kB

Mr Heath Shonhan - 26 Jun 2006 - Download PDF - 73kB

Mr Ian Langfield-Smith - 17 May 2006 - Download PDF - 323kB

Mr Ian Ludlow - 16 Jun 2006 - Download PDF - 73kB

Mr James Beecher - 17 Jun 2006 - Download PDF - 73kB

Mr John Baraiolo - 24 Jun 2006 - Download PDF - 73kB

Mr John Crouch - 20 Jun 2006 - Download PDF - 73kB

Mr John Griffiths - 23 Jun 2006 - Download PDF - 73kB

Mr John Hetherington - 16 Jun 2006 - Download PDF - 96kB

Mr John Hurley - 16 Jun 2006 - Download PDF - 73kB

Mr John Mott - 26 Jun 2006 - Download PDF - 73kB

Mr Jules Ueckermann - 20 Jun 2006 - Download PDF - 73kB

Mr Junaide Latif - 26 Jun 2006 - Download PDF - 73kB

Mr Keith Robinson - 17 Jun 2006 - Download PDF - 73kB

Mr Ken Soutar - 20 Jun 2006 - Download PDF - 107kB

Mr Martin Bowen - 27 Jun 2006 - Download PDF - 72kB

Mr Michael Allen - 23 Jun 2006 - Download PDF - 73kB

Mr Michael Dahl - 18 Jun 2006 - Download PDF - 73kB

Mr Michael Georghiou - 10 Jul 2006 - Download PDF - 74kB

Mr Michael Loader - 19 Jun 2006 - Download PDF - 73kB

Mr Michael Newton - 19 Jun 2006 - Download PDF - 81kB

Mr Michael Sweeney - 19 Jun 2006 - Download PDF - 72kB

Mr Mort Shearer - 27 Jun 2006 - Download PDF - 89kB

Mr Neil Bennett - 19 Jun 2006 - Download PDF - 73kB

Mr Neil Pace - 16 Jun 2006 - Download PDF - 73kB

Mr Neil Weaver - 17 Jun 2006 - Download PDF - 73kB

Mr Paul Bannister - 23 Jun 2006 - Download PDF - 73kB

Mr Peter Grullemans - 22 Jun 2006 - Download PDF - 10kB

Mr Peter Popov - 22 Jun 2006 - Download PDF - 73kB

Mr Phil Jones - 21 Jun 2006 - Download PDF - 74kB

Mr Phil Treweek - 19 Jun 2006 - Download PDF - 74kB

Mr Ray Cooling - 26 Jun 2006 - Download PDF - 73kB

Mr Richard J Goddard - 03 Jul 2006 - Download PDF - 74kB

Mr Richard Young - 19 Jun 2006 - Download PDF - 73kB

Mr Rob Appleyard - 20 Jun 2006 - Download PDF - 73kB

Mr Rob Gotti - 20 Jun 2006 - Download PDF - 73kB

Mr Rob Rice - 28 Jun 2006 - Download PDF - 75kB

Mr Robert Edwards - 23 Jul 2006 - Download PDF - 74kB

Mr Robert K Gillard - 19 Jun 2006 - Download PDF - 73kB

Mr Robert Savage - 17 Jun 2006 - Download PDF - 73kB

Mr Robin Fraser - 23 Jun 2006 - Download PDF - 10kB

Mr Scott Tilley - 27 Jun 2006 - Download PDF - 73kB

Mr Shane Hedley - 23 Jun 2006 - Download PDF - 73kB

Mr Stephen Blackwood - 17 Jun 2006 - Download PDF - 73kB

Mr Steven Proud - 23 Jun 2006 - Download PDF - 91kB

Mr Steven Shephard - 23 Jun 2006 - Download PDF - 10kB

Mr Terry Ringland - 22 Jun 2006 - Download PDF - 73kB

Mr Tony Stevens - 19 Jun 2006 - Download PDF - 73kB

Mr Troy Sallaway - 21 Jun 2006 - Download PDF - 73kB

Mr Walter Chelotti - 22 Jun 2006 - Download PDF - 73kB

Mr Wayne Wright - 23 Jun 2006 - Download PDF - 80kB

Mr Weston Ryan - 19 Jun 2006 - Download PDF - 151kB

Mr William Shorrock - 19 Jun 2006 - Download PDF - 73kB

Ms Bernadette Pont - 18 Jun 2006 - Download PDF - 74kB

Ms Cheryl Barrett - 23 Jun 2006 - Download PDF - 74kB

Ms Deborah Roscoe - 25 Jun 2006 - Download PDF - 73kB

Ms Helen Cameron - 20 Jun 2006 - Download PDF - 73kB

Ms Jean McCartney - 19 Jun 2006 - Download PDF - 73kB

Ms Jo Kozned - 23 Jun 2006 - Download PDF - 73kB

Ms Joanna Bull - 23 Jun 2006 - Download PDF - 73kB

Ms Kay Plummer - 19 Jun 2006 - Download PDF - 73kB

Ms Michelle Wilson - 20 Jun 2006 - Download PDF - 72kB

Ms Robyn Parry - 19 Jun 2006 - Download PDF - 11kB

Ms Sandra Biberow - 22 Jun 2006 - Download PDF - 73kB

Ms Sharon Richards - 23 Jun 2006 - Download PDF - 74kB

Mulpha Australia Limited (Dimitra Diamantis) - 20 Jun 2006 - Download PDF - 73kB

Mulpha Australia Limited (Mr Stefan Nyirady) - 19 Jun 2006 - Download PDF - 73kB

Murgon Leather Pty Ltd - 20 Jun 2006 - Download PDF - 73kB

Murray and Leslie McKay - 17 Jun 2006 - Download PDF - 10kB

National Institute of Accountants - 10 Jul 2006 - Download PDF - 24kB

O’Connells OBM Pty Ltd - 28 Jun 2006 - Download PDF - 73kB

OrgMentors Pty Ltd - 24 Jun 2006 - Download PDF - 101kB

Oriete Homes Pty Ltd - 27 Jun 2006 - Download PDF - 73kB

P F Fisher & Co Pty Ltd - 26 Jun 2006 - Download PDF - 73kB

Pendleburys Chartered Accountants - 22 Jun 2006 - Download PDF - 73kB

Pitcher Partners - 23 Jun 2006 - Download PDF - 50kB

Rhodes Docherty & Co - 07 Jul 2006 - Download PDF - 74kB

S H Tate & Co - 18 Jun 2006 - Download PDF - 73kB

Santos - 15 Jun 2006 - Download PDF - 103kB

Shepard Webster & O’Neill Pty Ltd - 19 Jun 2006 - Download PDF - 74kB

Shugg Consulting - 22 Jun 2006 - Download PDF - 73kB

Simmons Johnson & Co - 20 Jun 2006 - Download PDF - 73kB

Sookias & Co - 23 Jun 2006 - Download PDF - 73kB

Sothertons Brisbane - 17 Jun 2006 - Download PDF - 73kB

St Catherine's College - 22 Jun 2006 - Download PDF - 73kB

Steve Flanagan Pty Ltd - 23 Jun 2006 - Download PDF - 90kB

Stevens Lafferty Sellers Pty Ltd - 16 Jun 2006 - Download PDF - 73kB

Temp Fillings (Mr Alan McNee) - 30 Jun 2006 - Download PDF - 73kB

Temp Fillings (Ms Susan Blanchard) - 30 Jun 2006 - Download PDF - 73kB

The Institute of Chartered Accountants in Australia - 16 Jun 2006 - Download PDF - 63kB

Thomas Davis & Co - 19 Jun 2006 - Download PDF - 73kB

Tucker Glynn & Co Pty Ltd - 16 Jun 2006 - Download PDF - 73kB

W W Vick & Co - 19 Jun 2006 - Download PDF - 74kB

Webb Audit & Assurance - 14 Jun 2006 - Download PDF - 167kB

Westfield Holdings Limited - 15 Jun 2006 - Download PDF - 27kB

Westpac Banking Corporation - 15 Jun 2006 - Download PDF - 52kB

William Buck - 30 May 2006 - Download PDF - 64kB

Zappavigna Consulting Pty Ltd - 22 Jun 2006 - Download PDF - 73kB

Exposure Draft - ED 147 Revenue from Non-Exchange Transactions (Including Taxes and Transfers) - February 2006 - Archive

Download PDF - 405kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1004 Contributions - July 2004 (Principal)

Download PDF - 52kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jul 2008

Submission from AASB

To IPSASB - 13 Jul 2006 - Download PDF - 370kB

Comment letters to AASB

Anglicare Victoria - 04 May 2006 - Download PDF - 40kB

Australasian Council of Auditors-General - 19 May 2006 - Download PDF - 35kB

CPA Australia - 30 May 2006 - Download PDF - 72kB

Deloitte - 15 May 2006 - Download PDF - 15kB

HoTARAC - 20 May 2006 - Download PDF - 79kB

Mr Peter Browne - 19 May 2006 - Download PDF - 10kB

PricewaterhouseCoopers - 15 May 2006 - Download PDF - 179kB

Queensland Treasury - 25 May 2006 - Download PDF - 60kB

The Institute of Chartered Accountants in Australia - 23 May 2006 - Download PDF - 24kB

UHY Haines Norton - 12 May 2006 - Download PDF - 115kB

Exposure Draft - ED 146 Proposed Amendments to AASB 2 Share-based Payment – Vesting Conditions and Cancellations - February 2006 - Archive

Download PDF - 60kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 2 Share-based Payment - July 2004 (Principal)

Download PDF - 293kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Mar 2007

Submission from AASB

To IASB - 31 May 2006 - Download PDF - 17kB

Comment letters to AASB

CPA Australia - 30 May 2006 - Download PDF - 48kB

Group of 100 - 03 Apr 2006 - Download PDF - 82kB

The Institute of Chartered Accountants in Australia - 05 Apr 2006 - Download PDF - 88kB

Exposure Draft - IPSASB ED 29 Revenue from Non-Exchange Transactions (Including Taxes and Transfers) - January 2006 - Archive

Download PDF - 192kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1004 Contributions - July 2004 (Principal)

Download PDF - 52kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jul 2008

Submission from AASB

To IPSASB - 13 Jul 2006 - Download PDF - 370kB

Exposure Draft - ED 145 Operating Segments - January 2006 - Archive

Download PDF - 233kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 114 Segment Reporting - September 2005 (Compilation)

Download PDF - 228kB

Applies to reporting periods beginning on or after 01 Jan 2007 but before 01 Jul 2007

Submission from AASB

To IASB - 23 May 2006 - Download PDF - 37kB

Comment letters to AASB

ACAG - 27 Apr 2006 - Download PDF - 32kB

CPA Australia - 17 May 2006 - Download PDF - 46kB

Deloitte - 24 Apr 2006 - Download PDF - 34kB

G100 - 03 Apr 2006 - Download PDF - 50kB

HoTARAC - 20 Apr 2006 - Download PDF - 27kB

Ian Langfield-Smith, Monash University - 14 Mar 2005 - Download PDF - 93kB

Insurance Australia Group - 19 Apr 2006 - Download PDF - 84kB

National Institute of Accountants - 26 Apr 2006 - Download PDF - 12kB

The Institute of Chartered Accountants in Australia - 27 Apr 2006 - Download PDF - 23kB

William Buck - 20 Apr 2006 - Download PDF - 53kB

Exposure Draft - ED 144 Proposed Australian Guidance to accompany AASB 1004 Contributions - November 2005 - Archive

Download PDF - 93kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 1004 Contributions - July 2004 (Principal)

Download PDF - 52kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jul 2008

Comment letters to AASB

Australasian Council of Auditors-General - 05 Dec 2005 - Download PDF - 23kB

Australian Not for Profit Network Inc - 05 Dec 2005 - Download PDF - 56kB

CPA Australia - 05 Dec 2005 - Download PDF - 44kB

Deloitte - 05 Dec 2005 - Download PDF - 32kB

Department of Treasury and Finance SA - 08 Dec 2005 - Download PDF - 139kB

Department of Treasury and Finance Victoria - 06 Dec 2005 - Download PDF - 45kB

Department of Treasury and Finance WA - 05 Dec 2005 - Download PDF - 120kB

Ernst & Young - 05 Dec 2005 - Download PDF - 56kB

HoTARAC - 02 Dec 2005 - Download PDF - 42kB

KPMG - 05 Dec 2005 - Download PDF - 48kB

New South Wales Treasury - 29 Nov 2005 - Download PDF - 45kB

PricewaterhouseCoopers - 05 Dec 2005 - Download PDF - 80kB

The Institute of Chartered Accountants in Australia - 12 Dec 2005 - Download PDF - 76kB

The Treasury (Australian Government) - 06 Dec 2005 - Download PDF - 34kB

University of Technology, Sydney - 02 Dec 2005 - Download PDF - 13kB

William Buck - 29 Nov 2005 - Download PDF - 42kB

Exposure Draft - IPSASB ED 28 Disclosure of Financial Information about the General Government Sector - October 2005 - Archive

Download PDF - 1726kB

Direct link

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 07 Feb 2006 - Download PDF - 178kB

Exposure Draft - IPSASB ED 27 Presentation of Budget Information in Financial Statements - October 2005 - Archive

Download PDF - 126kB

Direct link

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 16 Feb 2006 - Download PDF - 188kB

Exposure Draft - ED 143 Director and Executive Disclosures by Disclosing Entities: Removal of AASB 1046 and Addition to AASB 124 - September 2005 - Archive

Download PDF - 188kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 124 Related Party Disclosures - December 2004 (Compilation)

Download PDF - 63kB

Applies to reporting periods beginning on or after 01 Jan 2006

Comment letters to AASB

AMP Limited - 15 Nov 2005 - Download PDF - 51kB

ANZ - 29 Nov 2005 - Download PDF - 21kB

Australian Institute of Company Directors - 22 Nov 2005 - Download PDF - 19kB

Australian Shareholders’ Associaton Ltd - 15 Nov 2005 - Download PDF - 146kB

Chartered Secretaries Australia - 15 Nov 2005 - Download PDF - 25kB

CPA Australia - 15 Nov 2005 - Download PDF - 86kB

Deloitte - 17 Nov 2005 - Download PDF - 70kB

Ernst & Young - 11 Nov 2005 - Download PDF - 222kB

Group of 100 - 28 Nov 2005 - Download PDF - 27kB

Investment & Financial Services Association Ltd - 14 Nov 2005 - Download PDF - 109kB

KPMG - 01 Dec 2005 - Download PDF - 116kB

Macquarie Bank Limited - 15 Nov 2005 - Download PDF - 1949kB

National Institute of Accountants - 25 Nov 2005 - Download PDF - 14kB

Pitcher Partners - 18 Nov 2005 - Download PDF - 39kB

Platinum Asset Management - 11 Nov 2005 - Download PDF - 77kB

PricewaterhouseCoopers - 16 Nov 2005 - Download PDF - 216kB

Telstra Corporation - 16 Nov 2005 - Download PDF - 49kB

The Institute of Chartered Accountants in Australia - 15 Nov 2005 - Download PDF - 96kB

Westpac Banking Corporation - 23 Nov 2005 - Download PDF - 50kB

Exposure Draft - ED 142 Financial Reporting of General Government Sectors by Governments - July 2005 - Archive

Download PDF - 985kB

Direct link

Documents related to this Exposure Draft:

Comment letters to AASB

Auditor General Victoria - 03 Nov 2005 - Download PDF - 178kB

Australasian Council of Auditors-General - 23 Dec 2005 - Download PDF - 60kB

Australian Bureau of Statistics - 27 Oct 2005 - Download PDF - 158kB

Australian National University - 26 Oct 2005 - Download PDF - 127kB

CPA Australia - 29 Sep 2005 - Download PDF - 89kB

Deloitte - 24 Oct 2005 - Download PDF - 106kB

Department of Finance & Administration (Australian Government) - 05 Dec 2005 - Download PDF - 65kB

Department of Finance and Administration and The Treasury - 05 Jun 2006 - Download PDF - 33kB

Department of Premier and Treasurer (Tasmania) - 15 Dec 2005 - Download PDF - 18kB

Department of Treasury & Finance (SA) - 22 Dec 2005 - Download PDF - 19kB

Department of Treasury & Finance (Tasmania) - 06 Dec 2005 - Download PDF - 43kB

Department of Treasury & Finance (Victoria) - 07 Dec 2005 - Download PDF - 129kB

Department of Treasury & Finance (Western Australia) - 13 Dec 2005 - Download PDF - 23kB

Heads of Treasuries (HoTs) - 01 Dec 2005 - Download PDF - 467kB

HoTARAC (further submission) - 02 Jun 2006 - Download PDF - 120kB

Mr Keith Alfredson - 23 May 2005 - Download PDF - 53kB

National Institute of Accountants - 21 Oct 2005 - Download PDF - 41kB

PricewaterhouseCoopers - 20 Oct 2005 - Download PDF - 43kB

Public Accounts and Estimates Comittee (Victoria) - 07 Feb 2006 - Download PDF - 42kB

The Institute of Chartered Accountants in Australia - 24 Oct 2005 - Download PDF - 81kB

Exposure Draft - ED 141 Proposed Amendments to AASB 127 Consolidated and Separate Financial Statements - July 2005 - Archive

Download PDF - 227kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 127 Consolidated and Separate Financial Statements - July 2004 (Principal)

Download PDF - 166kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jul 2007 that end before 28 Feb 2007

Submission from AASB

To IASB - 28 Nov 2005 - Download PDF - 90kB

Comment letters to AASB

CPA Australia - 26 Oct 2005 - Download PDF - 40kB

Deloitte - 21 Sep 2005 - Download PDF - 137kB

Group of 100 - 24 Oct 2005 - Download PDF - 28kB

Exposure Draft - ED 140 Proposed Amendments to AASB 137 Provisions, Contingent Liabilities and Contingent Assets and AASB 119 Employee Benefits - July 2005 - Archive

Download PDF - 532kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - December 2004 (Principal)

Download PDF - 344kB

Applies to reporting periods beginning on or after 01 Jan 2006 but before 01 Jul 2007

Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - July 2004 (Principal)

Download PDF - 160kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jul 2007

Submission from AASB

To IASB - 28 Nov 2005 - Download PDF - 0kB

Comment letters to AASB

Australasian Council of Auditors-General - 23 Sep 2005 - Download PDF - 109kB

Australian Institute of Company Directors - 31 Oct 2005 - Download PDF - 20kB

Bob Buchanan - 09 Oct 2005 - Download PDF - 25kB

Coalface Software Solutions - 09 Sep 2005 - Download PDF - 20kB

CPA Australia - 26 Oct 2005 - Download PDF - 102kB

Deloitte - 21 Sep 2005 - Download PDF - 210kB

Department of Treasury and Finance – South Australia - 28 Sep 2005 - Download PDF - 39kB

Group of 100 - 25 Oct 2005 - Download PDF - 64kB

Institute of Actuaries of Australia - 28 Oct 2005 - Download PDF - 74kB

Law Council of Australia - 07 Oct 2005 - Download PDF - 34kB

New South Wales Treasury - 22 Sep 2005 - Download PDF - 200kB

The Institute of Chartered Accountants in Australia - 05 Oct 2005 - Download PDF - 88kB

Exposure Draft - ED 139 Proposed Amendments to AASB 3 Business Combinations - July 2005 - Archive

Download PDF - 760kB

Direct link

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - June 2005 (Compilation)

Download PDF - 245kB

Applies to reporting periods beginning on or after 01 Jan 2006 but before 01 Jul 2007

Submission from AASB

To IASB - 28 Nov 2005 - Download PDF - 293kB

Comment letters to AASB

Australian Institute of Company Directors - 31 Oct 2005 - Download PDF - 24kB

CPA Australia - 26 Oct 2005 - Download PDF - 75kB

Deloitte - 21 Sep 2005 - Download PDF - 267kB

Group of 100 - 07 Nov 2005 - Download PDF - 49kB

PricewaterhouseCoopers - 09 Nov 2005 - Download PDF - 573kB

The Institute of Chartered Accountants in Australia - 06 Oct 2005 - Download PDF - 43kB

W. Matters (CPS Credit Union (SA) Limited) - 20 Oct 2005 - Download PDF - 13kB

Draft Interpretation - IFRIC DI/2015/2 Foreign Currency Transactions and Advance Consideration - October 2015 - Archive

Download PDF - 198kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 121 The Effects of Changes in Foreign Exchange Rates - August 2015 (Principal)

Download PDF - 923kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Submission from AASB

To IFRIC - 14 Jan 2016 - Download PDF - 238kB

Comment letters to AASB

Institute of Public Accountants - 26 Dec 2015 - Download PDF - 651kB

Pitcher Partners - 17 Dec 2015 - Download PDF - 553kB

PricewaterhouseCoopers - 08 Feb 2016 - Download PDF - 403kB

Draft Interpretation - IFRIC DI/2015/1 Uncertainty over Income Tax Treatments - October 2015 - Archive

Download PDF - 358kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 112 Income Taxes - December 2013 (Compilation)

Download PDF - 855kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2017

Submission from AASB

To IFRIC - 15 Jan 2016 - Download PDF - 249kB

Comment letters to AASB

CPA Australia - 07 Jan 2016 - Download PDF - 147kB

Pitcher Partners - 17 Dec 2015 - Download PDF - 562kB

PricewaterhouseCoopers - 08 Feb 2016 - Download PDF - 495kB

Draft Interpretation - IFRIC DI/2012/2 Put Options Written on Non-controlling Interests - May 2012 - Archive

Download PDF - 125kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 3 Business Combinations - October 2010 (Compilation)

Download PDF - 308kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 9 Financial Instruments [2010] - December 2010 (Principal)

Download PDF - 486kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 10 Consolidated Financial Statements - August 2011 (Principal)

Download PDF - 742kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 127 Separate Financial Statements - August 2011 (Principal)

Download PDF - 443kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 132 Financial Instruments: Presentation - September 2011 (Compilation)

Download PDF - 874kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - October 2010 (Compilation)

Download PDF - 685kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IFRIC - 01 Oct 2012 - Download PDF - 219kB

Comment letters to AASB

CPA Australia - 05 Sep 2012 - Download PDF - 166kB

Ernst & Young - 03 Oct 2012 - Download PDF - 2911kB

Grant Thornton - 06 Sep 2012 - Download PDF - 899kB

PwC - 17 Oct 2012 - Download PDF - 2400kB

Draft Interpretation - IFRIC DI/2012/1 Levies Charged by Public Authorities on Entities that Operate in a Specific Market - May 2012 - Archive

Download PDF - 152kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 101 Presentation of Financial Statements - September 2011 (Compilation)

Download PDF - 524kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - May 2011 (Compilation)

Download PDF - 291kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jan 2013

Related pronouncement

AASB 112 Income Taxes - September 2011 (Compilation)

Download PDF - 818kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 134 Interim Financial Reporting - September 2011 (Compilation)

Download PDF - 562kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - October 2010 (Compilation)

Download PDF - 214kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

Interpretation 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment - September 2007 (Compilation)

Download PDF - 63kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2014

Submission from AASB

To IFRIC - 21 Aug 2012 - Download PDF - 227kB

Comment letters to AASB

CPA Australia - 07 Aug 2012 - Download PDF - 205kB

Grant Thornton - 14 Aug 2012 - Download PDF - 279kB

PwC - 17 Oct 2012 - Download PDF - 2418kB

Draft Interpretation - IFRIC DI/2010/1 Stripping Costs in the Production Phase of a Surface Mine - August 2010 - Archive

Download PDF - 465kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 6 Exploration for and Evaluation of Mineral Resources - December 2007 (Compilation)

Download PDF - 79kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2015

Related pronouncement

AASB 102 Inventories - June 2009 (Compilation)

Download PDF - 113kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2013 that end on or after 30 Jun 2009

Related pronouncement

AASB 116 Property, Plant and Equipment - June 2009 (Compilation)

Download PDF - 131kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Related pronouncement

AASB 136 Impairment of Assets - June 2009 (Compilation)

Download PDF - 398kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Related pronouncement

AASB 138 Intangible Assets - June 2009 (Compilation)

Download PDF - 186kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Submission from AASB

To IFRS Interpretations Committee - 24 Nov 2010 - Download PDF - 350kB

To IFRS Interpretations Committee - 15 Jun 2011 - Download PDF - 79kB

Comment letters to AASB

Joint Accounting Bodies - 18 Nov 2010 - Download PDF - 85kB

Draft Interpretation - IFRIC D25 Extinguishing Financial Liabilities with Equity Instruments - August 2009 - Archive

Download PDF - 354kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - May 2009 (Principal)

Download PDF - 303kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2010

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - April 2009 (Compilation)

Download PDF - 835kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009 that end on or after 30 Jun 2009

Comment letters to AASB

Grant Thornton - 07 Sep 2009 - Download PDF - 326kB

Draft Interpretation - Draft Interpretation Australian Superannuation Contributions Tax for Defined Benefit Plans - February 2009 - Archive

Download PDF - 163kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 119 Employee Benefits - July 2008 (Compilation)

Download PDF - 768kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Comment letters to AASB

CPA Australia and ICAA - 31 Mar 2009 - Download PDF - 429kB

Deloitte - 31 Mar 2009 - Download PDF - 332kB

Ernst & Young - 08 Apr 2009 - Download PDF - 345kB

HoTARAC - 30 Mar 2009 - Download PDF - 302kB

Institute of Actuaries of Australia - 30 Mar 2009 - Download PDF - 43kB

KPMG - 31 Mar 2009 - Download PDF - 163kB

Mercer (Australia) - 31 Mar 2009 - Download PDF - 325kB

National Institute of Accountants - 03 Apr 2009 - Download PDF - 277kB

PricewaterhouseCoopers - 31 Mar 2009 - Download PDF - 2478kB

Telstra - 12 Mar 2009 - Download PDF - 289kB

Draft Interpretation - IFRIC D24 Customer Contributions - January 2008 - Archive

Download PDF - 206kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 116 Property, Plant and Equipment - December 2007 (Compilation)

Download PDF - 196kB

Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jan 2009

Related pronouncement

Interpretation 1017 Developer and Customer Contributions for Connection to a Price-Regulated Network - December 2007 (Compilation)

Download PDF - 56kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2009

Submission from AASB

To IFRIC - 29 Apr 2008 - Download PDF - 146kB

Comment letters to AASB

ETSA Utilities - 25 Mar 2008 - Download PDF - 466kB

HoTARAC - 04 Apr 2008 - Download PDF - 2495kB

Mr David Greenall - 26 Mar 2008 - Download PDF - 226kB

Representatives of the Australian Accounting Profession - 31 Mar 2008 - Download PDF - 292kB

Draft Interpretation - IFRIC D23 Distributions of Non-Cash Assets to Owners - January 2008 - Archive

Download PDF - 234kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 5 Non-current Assets Held for Sale and Discontinued Operations - December 2007 (Compilation)

Download PDF - 166kB

Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jan 2009

Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - December 2007 (Compilation)

Download PDF - 159kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IFRIC - 29 Apr 2008 - Download PDF - 121kB

Comment letters to AASB

HoTARAC - 10 Apr 2008 - Download PDF - 325kB

NSW Treasury - 07 Apr 2008 - Download PDF - 558kB

PricewaterhouseCoopers - 06 May 2008 - Download PDF - 441kB

Representatives of the Australian Accounting Profession - 09 Apr 2008 - Download PDF - 363kB

Draft Interpretation - Draft Interpretation Australian Petroleum Resource Rent Tax - September 2007 - Archive

Download PDF - 61kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 112 Income Taxes - April 2007 (Compilation)

Download PDF - 767kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Comment letters to AASB

BHP Billiton - 12 Oct 2007 - Download PDF - 339kB

CPA Australia - 17 Oct 2007 - Download PDF - 58kB

Deloitte - 12 Oct 2007 - Download PDF - 110kB

Grant Thornton - 19 Oct 2007 - Download PDF - 80kB

KPMG - 12 Oct 2007 - Download PDF - 269kB

National Institute of Accountants - 19 Oct 2007 - Download PDF - 94kB

Origin Energy - 11 Oct 2007 - Download PDF - 67kB

PricewaterhouseCoopers - 12 Oct 2007 - Download PDF - 62kB

Santos - 10 Oct 2007 - Download PDF - 758kB

The Institute of Chartered Accountants in Australia - 15 Oct 2007 - Download PDF - 34kB

Woodside Energy - 12 Oct 2007 - Download PDF - 62kB

Draft Interpretation - IFRIC D22 Hedges of a Net Investment in Foreign Operation - July 2007 - Archive

Download PDF - 258kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 121 The Effects of Changes in Foreign Exchange Rates - February 2007 (Compilation)

Download PDF - 100kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jul 2007 that end on or after 28 Feb 2007

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - April 2007 (Compilation)

Download PDF - 535kB

Applies to reporting periods beginning on or after 01 Jul 2007 that end before 01 Jul 2008

Submission from AASB

To IFRIC - 11 Oct 2007 - Download PDF - 25kB

Comment letters to AASB

CPA Australia - 19 Oct 2007 - Download PDF - 53kB

Telstra - 24 Sep 2007 - Download PDF - 128kB

Draft Interpretation - IFRIC D21 Real Estate Sales - July 2007 - Archive

Download PDF - 200kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 111 Construction Contracts - July 2004 (Principal)

Download PDF - 87kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jan 2009

Related pronouncement

AASB 118 Revenue - April 2007 (Compilation)

Download PDF - 123kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Submission from AASB

To IFRIC - 09 Oct 2007 - Download PDF - 55kB

Comment letters to AASB

CPA Australia - 08 Oct 2007 - Download PDF - 40kB

Draft Interpretation - IFRIC D20 Customer Loyalty Programmes - September 2006 - Archive

Download PDF - 170kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 118 Revenue - July 2004 (Principal)

Download PDF - 126kB

Applies to reporting periods beginning on or after 01 Jan 2005 that end before 28 Feb 2007

Submission from AASB

To IFRIC - 20 Nov 2006 - Download PDF - 73kB

Draft Interpretation - IFRIC D19 IAS 19 - The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements - August 2006 - Archive

Download PDF - 108kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 119 Employee Benefits - April 2006 (Compilation)

Download PDF - 1385kB

Applies to reporting periods beginning on or after 01 Jan 2006 but before 01 Jul 2007

Submission from AASB

To IFRIC - 31 Oct 2006 - Download PDF - 51kB

Comment letters to AASB

CPA Australia - 31 Oct 2006 - Download PDF - 143kB

G100 - 26 Oct 2006 - Download PDF - 62kB

ICAA - 18 Sep 2006 - Download PDF - 79kB

Draft Interpretation - IFRIC D18 Interim Financial Reporting and Impairment - January 2006 - Archive

Download PDF - 76kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 134 Interim Financial Reporting - June 2005 (Compilation)

Download PDF - 136kB

Applies to reporting periods beginning on or after 01 Jan 2005 that end on or after 30 Jun 2005 but before 31 Dec 2006

Submission from AASB

To IFRIC - 31 Mar 2006 - Download PDF - 177kB

Comment letters to AASB

CPA Australia - 16 Mar 2006 - Download PDF - 53kB

ICAA - 15 Mar 2006 - Download PDF - 105kB

National Institute of Accountants - 28 Feb 2006 - Download PDF - 12kB

Draft Interpretation - IFRIC D17 IFRS 2 - Group and Treasury Share Transactions - May 2005 - Archive

Download PDF - 89kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 2 Share-based Payment - July 2004 (Principal)

Download PDF - 293kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Mar 2007

Submission from AASB

To IFRIC - 20 Jul 2005 - Download PDF - 454kB

Draft Interpretation - IFRIC D16 Scope of IFRS 2 - May 2005 - Archive

Download PDF - 63kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 2 Share-based Payment - July 2004 (Principal)

Download PDF - 293kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Mar 2007

Submission from AASB

To IFRIC - 14 Jul 2005 - Download PDF - 126kB

Draft Interpretation - IFRIC D15 Reassessment of Embedded Derivatives - March 2005 - Archive

Download PDF - 84kB

Direct link

Documents related to this Draft Interpretation:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - December 2004 (Compilation)

Download PDF - 725kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jan 2006 that end before 31 Dec 2005

Submission from AASB

To IFRIC - 26 May 2005 - Download PDF - 98kB

Draft Interpretation - IFRIC D14 Service Concession Arrangements - The Intangible Asset Model - March 2005 - Archive

Download PDF - 88kB

Direct link

Documents related to this Draft Interpretation:

Submission from AASB

To IFRIC - 03 Jun 2005 - Download PDF - 108kB

Comment letters to AASB

National Institute of Accountants - 27 Apr 2005 - Download PDF - 25kB

Draft Interpretation - IFRIC D13 Service Concession Arrangements - The Financial Asset Model - March 2005 - Archive

Download PDF - 79kB

Direct link

Documents related to this Draft Interpretation:

Submission from AASB

To IFRIC - 03 Jun 2005 - Download PDF - 108kB

Comment letters to AASB

National Institute of Accountants - 27 Apr 2005 - Download PDF - 25kB

Draft Interpretation - IFRIC D12 Service Concession Arrangements - Determining the Accounting Model - March 2005 - Archive

Download PDF - 108kB

Direct link

Documents related to this Draft Interpretation:

Submission from AASB

To IASB - 10 Nov 2006 - Download PDF - 46kB

To IFRIC - 03 Jun 2005 - Download PDF - 108kB

Comment letters to AASB

National Institute of Accountants - 27 Apr 2005 - Download PDF - 25kB

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

Download PDF - 578kB

Direct link

Documents related to this Invitation to Comment:

Comment letters to AASB

ACAG - 29 Nov 2018 - Download PDF - 664kB

CA ANZ - 30 Nov 2018 - Download PDF - 81kB

CPA Australia - 14 Dec 2018 - Download PDF - 421kB

HoTARAC - 14 Dec 2018 - Download PDF - 663kB

PwC - 27 Nov 2018 - Download PDF - 52kB

Stevenson McGregor - 18 Oct 2018 - Download PDF - 268kB

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 - Archive

Download PDF - 2059kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - June 2014 (Compilation)

Download PDF - 508kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2020

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - December 2016 (Compilation)

Download PDF - 593kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - December 2016 (Compilation)

Download PDF - 856kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Comment letters to AASB

ABA - 09 Oct 2018 - Download PDF - 815kB

ACAG - 09 Aug 2018 - Download PDF - 670kB

ACNC - 24 Oct 2018 - Download PDF - 382kB

AICD - 09 Oct 2018 - Download PDF - 852kB

ASF - 08 Aug 2018 - Download PDF - 483kB

BDO - 09 Oct 2018 - Download PDF - 761kB

CAANZ - 10 Aug 2018 - Download PDF - 99kB

COBA - 09 Aug 2018 - Download PDF - 119kB

CPA Australia - 14 Aug 2018 - Download PDF - 542kB

David Hardidge - 22 Aug 2018 - Download PDF - 790kB

Ernst & Young - 09 Aug 2018 - Download PDF - 2310kB

Graeme Macmillan - 10 Aug 2018 - Download PDF - 63kB

Grant Thornton - 07 Aug 2018 - Download PDF - 128kB

HoTARAC - 16 Aug 2018 - Download PDF - 937kB

IPA - 08 Aug 2018 - Download PDF - 617kB

Keith Reilley - 09 Aug 2018 - Download PDF - 240kB

KPMG - 08 Aug 2018 - Download PDF - 160kB

Nexia Australia - 09 Aug 2018 - Download PDF - 113kB

Pitcher Partners - 09 Aug 2018 - Download PDF - 532kB

PKF - 09 Aug 2018 - Download PDF - 121kB

PwC - 08 Aug 2018 - Download PDF - 170kB

QBE - 08 Aug 2018 - Download PDF - 107kB

Saward Dawson - 09 Aug 2018 - Download PDF - 149kB

Swinburne - 09 Oct 2018 - Download PDF - 755kB

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 - Archive

Download PDF - 2059kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - June 2014 (Compilation)

Download PDF - 508kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2020

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - December 2016 (Compilation)

Download PDF - 593kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - December 2016 (Compilation)

Download PDF - 856kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Submission from AASB

To - 12 Nov 2018 - Download PDF - 115kB

Comment letters to AASB

ACNC - 24 Oct 2018 - Download PDF - 382kB

AICD - 09 Nov 2018 - Download PDF - 387kB

BCCM - 09 Nov 2018 - Download PDF - 512kB

BDO - 09 Nov 2018 - Download PDF - 281kB

CA ANZ - 09 Nov 2018 - Download PDF - 250kB

CPA Australia - 09 Nov 2018 - Download PDF - 4831kB

Crowe Horwath - 09 Nov 2018 - Download PDF - 259kB

Equifax - 17 Dec 2018 - Download PDF - 21kB

Ernst & Young - 14 Nov 2018 - Download PDF - 626kB

Financial Reporting Specialists (FRS) - 13 Nov 2018 - Download PDF - 101kB

Grant Thornton - 09 Nov 2018 - Download PDF - 216kB

Hanrick Curran - 09 Nov 2018 - Download PDF - 553kB

HoTARAC - 15 Nov 2018 - Download PDF - 514kB

IFRS System - 09 Nov 2018 - Download PDF - 261kB

Insurance Australia Group - 09 Nov 2018 - Download PDF - 102kB

Keith Reilly - 09 Nov 2018 - Download PDF - 249kB

KPMG - 09 Nov 2018 - Download PDF - 185kB

Malcolm Bunney - 09 Nov 2018 - Download PDF - 63kB

Nexia - 02 Nov 2018 - Download PDF - 143kB

Phoenix Portfolios - 17 Dec 2018 - Download PDF - 108kB

Pitcher Partners - 13 Nov 2018 - Download PDF - 435kB

PKF - 12 Nov 2018 - Download PDF - 115kB

Psaltis Advisory - 24 Dec 2018 - Download PDF - 19kB

PwC - 12 Nov 2018 - Download PDF - 179kB

QBE Insurance Group - 08 Nov 2018 - Download PDF - 2579kB

QIC - 08 Nov 2018 - Download PDF - 555kB

Queensland Audit Office - 25 Nov 2018 - Download PDF - 283kB

Realm Investments - 14 Dec 2018 - Download PDF - 104kB

Richard Dalidowicz - 20 Dec 2018 - Download PDF - 103kB

RSM Australia - 15 Oct 2018 - Download PDF - 513kB

Swinburne - 12 Nov 2018 - Download PDF - 3265kB

Tax Justice Network Australia - 09 Nov 2018 - Download PDF - 250kB

Westworth Kemp - 09 Nov 2018 - Download PDF - 1075kB

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

Download PDF - 693kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 17 Insurance Contracts - July 2017 (Principal)

Download PDF - 1670kB

Applies to reporting periods beginning on or after 01 Jan 2021

Submission from AASB

To IPSASB - 05 Apr 2018 - Download PDF - 444kB

Comment letters to AASB

ABS - 14 Feb 2018 - Download PDF - 3164kB

ACAG - 29 Mar 2018 - Download PDF - 1036kB

HoTARAC - 12 Jan 2018 - Download PDF - 1001kB

Invitation to Comment - ITC 37 The AASB's Standard-Setting Frameworks for For-Profit Entities and Not-for-Profit Entities - October 2017 - Archive

Download PDF - 512kB

Direct link

Documents related to this Invitation to Comment:

Comment letters to AASB

ACAG - 17 Jan 2018 - Download PDF - 1015kB

AICD - 17 Jan 2018 - Download PDF - 909kB

BCCM - 17 Jan 2018 - Download PDF - 1064kB

CAANZ - 17 Jan 2018 - Download PDF - 924kB

COBA - 17 Jan 2018 - Download PDF - 670kB

CPA Australia - 15 Jan 2018 - Download PDF - 806kB

David Hardidge - 09 Feb 2018 - Download PDF - 810kB

EY - 17 Jan 2018 - Download PDF - 843kB

HoTARAC - 17 Jan 2018 - Download PDF - 757kB

Keith Reilly - 13 Dec 2017 - Download PDF - 837kB

KPMG - 19 Jan 2018 - Download PDF - 694kB

Southern Waste Solutions - 03 Jan 2018 - Download PDF - 1508kB

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

Download PDF - 1045kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 13 Fair Value Measurement - February 2016 (Compilation)

Download PDF - 1201kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

CPA Australia - 21 Aug 2017 - Download PDF - 792kB

HoTARAC - 29 Aug 2017 - Download PDF - 1671kB

Liquid Pacific - 31 Aug 2017 - Download PDF - 783kB

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

Download PDF - 1194kB

Direct link

Documents related to this Invitation to Comment:

Comment letters to AASB

EY - 23 Feb 2018 - Download PDF - 860kB

KPMG - 27 Feb 2018 - Download PDF - 1716kB

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

Download PDF - 113kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 116 Property, Plant and Equipment - December 2016 (Compilation)

Download PDF - 1052kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

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

Download PDF - 727kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 101 Presentation of Financial Statements - July 2015 (Principal)

Download PDF - 1167kB

Applies to reporting periods beginning on or after 01 Jan 2018

Related pronouncement

AASB 107 Statement of Cash Flows - March 2016 (Compilation)

Download PDF - 1246kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - August 2015 (Principal)

Download PDF - 984kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2020

Comment letters to AASB

ACAG - 06 Oct 2017 - Download PDF - 597kB

AICD - 04 Sep 2017 - Download PDF - 271kB

CAANZ - 04 Sep 2017 - Download PDF - 384kB

CPA Australia - 12 Sep 2017 - Download PDF - 429kB

Group of 100 Inc - 28 Aug 2017 - Download PDF - 637kB

HoTARAC - 12 Sep 2017 - Download PDF - 1755kB

Invitation to Comment - ITC 34 AASB Agenda Consultation 2017–2019 - November 2015 - Archive

Download PDF - 524kB

Direct link

Documents related to this Invitation to Comment:

Comment letters to AASB

Australasian Council of Auditors-General - 11 Mar 2016 - Download PDF - 203kB

CPA Australia - 11 Mar 2016 - Download PDF - 149kB

GAAP Consulting - 20 Jun 2016 - Download PDF - 317kB

HoTARAC - 04 Mar 2016 - Download PDF - 887kB

KPMG - 07 Mar 2016 - Download PDF - 207kB

PricewaterhouseCoopers - 04 Mar 2016 - Download PDF - 32kB

Regnan - 04 May 2016 - Download PDF - 240kB

Invitation to Comment - ITC 33 Request for Comment on IASB's Request for Views on 2015 Agenda Consultation - August 2015 - Archive

Download PDF - 494kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IASB - 22 Dec 2015 - Download PDF - 480kB

Comment letters to AASB

CPA Australia - 02 Dec 2015 - Download PDF - 454kB

HoTARAC - 05 Nov 2015 - Download PDF - 712kB

Institute of Public Accountants - 25 Dec 2015 - Download PDF - 432kB

PricewaterhouseCoopers - 08 Feb 2016 - Download PDF - 253kB

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

Download PDF - 639kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 14 Regulatory Deferral Accounts - June 2014 (Principal)

Download PDF - 360kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2020

Submission from AASB

To IASB - 09 Feb 2015 - Download PDF - 153kB

Comment letters to AASB

CPA Australia - 15 Dec 2014 - Download PDF - 161kB

Deloitte - 15 Jan 2015 - Download PDF - 157kB

Ergon Energy - 15 Dec 2014 - Download PDF - 122kB

IPA - 04 Feb 2015 - Download PDF - 378kB

PwC - 04 Feb 2015 - Download PDF - 880kB

VicWater - 17 Dec 2014 - Download PDF - 165kB

Invitation to Comment - IPSASB Strategy Consultation - March 2014 - Archive

Download PDF - 11kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IPSASB - 01 Aug 2014 - Download PDF - 224kB

Invitation to Comment - ITC 30 Request for Comment on IASB Request for Information on Post-implementation Review: IFRS 3 Business Combinations - February 2014 - Archive

Download PDF - 334kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 3 (NFP) Business Combinations [for not-for-profit entities] - December 2013 (Compilation)

Download PDF - 599kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014 that end on or after 20 Dec 2013

Related pronouncement

AASB 3 (FP) Business Combinations [for for-profit entities] - December 2013 (Compilation)

Download PDF - 601kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014 that end on or after 20 Dec 2013

Submission from AASB

To IASB - 08 Jul 2014 - Download PDF - 229kB

Comment letters to AASB

Australian Bureau of Statistics - 30 Apr 2014 - Download PDF - 706kB

CPA Australia and ICAA - 08 May 2014 - Download PDF - 909kB

Institute of Public Accountants - 20 May 2014 - Download PDF - 1049kB

PricewaterhouseCoopers - 19 Sep 2014 - Download PDF - 372kB

University of Technology Sydney - 02 May 2014 - Download PDF - 1525kB

Westworth Kemp - 12 May 2014 - Download PDF - 913kB

Invitation to Comment - Fatal Flaw Draft - Superannuation Entities - December 2013 - Archive

Download PDF - 932kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AAS 25 Financial Reporting by Superannuation Plans - December 2005 (Compilation)

Download PDF - 895kB

Applies to reporting periods ending on or after 31 Dec 2005 that begin before 01 Jan 2014

Comment letters to AASB

Actuaries Institute - 26 Feb 2014 - Download PDF - 1400kB

ASFA - 03 Mar 2014 - Download PDF - 624kB

Institute of Public Accountants - 28 Feb 2014 - Download PDF - 685kB

Macquarie University - 02 Mar 2014 - Download PDF - 685kB

Invitation to Comment - ITC 29 A Review of the IASB’s Conceptual Framework for Financial Reporting - July 2013 - Archive

Download PDF - 1150kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - December 2007 (Compilation)

Download PDF - 210kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 20 Dec 2013

Submission from AASB

To IASB - 11 Feb 2014 - Download PDF - 808kB

To IASB - 06 Jun 2014 - Download PDF - 908kB

Comment letters to AASB

ACAG - 08 Nov 2013 - Download PDF - 747kB

AICS - 11 Aug 2013 - Download PDF - 143kB

CPA Australia and the Institute - 20 Nov 2013 - Download PDF - 596kB

HoTARAC - 21 Nov 2013 - Download PDF - 3603kB

Macquarie University - 20 Nov 2013 - Download PDF - 2562kB

University of Technology Sydney - 29 Oct 2013 - Download PDF - 958kB

University of Technology Sydney - 08 Nov 2013 - Download PDF - 196kB

Invitation to Comment - ITC 28 Invitation to Comment on IASB Request for Information on Rate Regulation - April 2013 - Archive

Download PDF - 231kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IASB - 07 Jun 2013 - Download PDF - 220kB

Comment letters to AASB

PwC - 03 Jun 2013 - Download PDF - 4030kB

Invitation to Comment - IPSASB CP IPSASs and Government Finance Statistics Reporting Guidelines - October 2012 - Archive

Download PDF - 6kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IPSASB - 11 Apr 2013 - Download PDF - 171kB

Invitation to Comment - ITC 27 Request for Comment on IASB Request for Information on Post-implementation Review: IFRS 8 Operating Segments - July 2012 - Archive

Download PDF - 337kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 8 Operating Segments - December 2009 (Compilation)

Download PDF - 95kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IASB - 15 Nov 2012 - Download PDF - 147kB

Comment letters to AASB

ANZ - 16 Nov 2012 - Download PDF - 2251kB

CPA Australia and the Institute of Chartered Accountants - 11 Oct 2012 - Download PDF - 293kB

Ernst & Young - 19 Nov 2012 - Download PDF - 335kB

Grant Thornton - 12 Oct 2012 - Download PDF - 275kB

Invitation to Comment - IPSASB Consultation Paper Consultation on IPSASB Work Program 2013-2014 - July 2012 - Archive

Download PDF - 6kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IPSASB - 07 Nov 2012 - Download PDF - 150kB

Invitation to Comment - IPSASB CP Public Sector Combinations - June 2012 - Archive

Download PDF - 6kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IPSASB - 30 Oct 2012 - Download PDF - 220kB

Invitation to Comment - ITC 26 Disclosures on Transition to AASB 9 [proposed amendments to AASB 9 (December 2009), AASB 9 (December 2010) and AASB 7] - see archived pronouncements for 2009 version of AASB 9 - March 2012 - Archive

Download PDF - 358kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - September 2011 (Compilation)

Download PDF - 556kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 9 Financial Instruments [2010] - December 2010 (Principal)

Download PDF - 486kB

Applies to reporting periods beginning on or after 01 Jan 2013

Invitation to Comment - IPSASB Consultation Paper Reporting Service Performance Information - October 2011 - Archive

Download PDF - 93kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IPSASB - 30 Apr 2012 - Download PDF - 260kB

Invitation to Comment - ITC 25 Request for Comment on IASB Request for Views on Agenda Consultation 2011 - August 2011 - Archive

Download PDF - 424kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IASB - 09 Dec 2011 - Download PDF - 306kB

Comment letters to AASB

Grant Thornton - 10 Nov 2011 - Download PDF - 140kB

HoTARAC - 07 Nov 2011 - Download PDF - 1459kB

PricewaterhouseCoopers - 05 Dec 2011 - Download PDF - 224kB

Invitation to Comment - ITC 24 Request for Comment on IASB Request for Views on Effective Dates and Transition Methods - October 2010 - Archive

Download PDF - 116kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IASB - 27 Jan 2011 - Download PDF - 199kB

Comment letters to AASB

Grant Thornton - 23 Dec 2010 - Download PDF - 53kB

HoTARAC - 23 Dec 2010 - Download PDF - 397kB

Joint Accounting Bodies - 22 Dec 2010 - Download PDF - 265kB

National Australia Bank - 31 Jan 2011 - Download PDF - 354kB

PwC - 03 Feb 2011 - Download PDF - 895kB

Invitation to Comment - ITC 23 Request for Comment on IASB Discussion Paper DP/2010/1 Extractive Activities - April 2010 - Archive

Download PDF - 1404kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 6 Exploration for and Evaluation of Mineral Resources - December 2007 (Compilation)

Download PDF - 79kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2015

Submission from AASB

To IASB - 05 Aug 2010 - Download PDF - 426kB

Comment letters to AASB

APPEA - 06 Jul 2010 - Download PDF - 437kB

Clarence Assurance - 27 Jul 2010 - Download PDF - 330kB

Grant Thornton - 02 Jul 2010 - Download PDF - 399kB

Joint Accounting Bodies - 07 Jul 2010 - Download PDF - 959kB

Santos - 29 Jun 2010 - Download PDF - 260kB

Invitation to Comment - ITC 22 Request for Comment on IPSASB Consultation Paper 'Reporting on the Long-Term Sustainability of Public Finances' - February 2010 - Archive

Download PDF - 658kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IPSASB - 07 May 2010 - Download PDF - 833kB

Comment letters to AASB

ACAG - 30 Apr 2010 - Download PDF - 492kB

HoTARAC - 09 Apr 2010 - Download PDF - 373kB

NSW Treasury - 19 Apr 2010 - Download PDF - 32kB

Representatives of the Australian Accounting Profession - 07 Apr 2010 - Download PDF - 216kB

Invitation to Comment - ITC 21 Request for Comment on IASB Discussion Paper DP/2009/2 Credit Risk in Liability Measurement - June 2009 - Archive

Download PDF - 320kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - April 2009 (Compilation)

Download PDF - 835kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009 that end on or after 30 Jun 2009

Submission from AASB

To IASB - 01 Sep 2009 - Download PDF - 406kB

Comment letters to AASB

Grant Thornton - 07 Aug 2009 - Download PDF - 212kB

HoTARAC - 14 Aug 2009 - Download PDF - 497kB

Joint Accounting Bodies - 07 Aug 2009 - Download PDF - 289kB

Invitation to Comment - ITC 20 Request for Comment on IASB Discussion Paper DP/2009/1 Leases – Preliminary Views - April 2009 - Archive

Download PDF - 649kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 117 Leases - September 2007 (Compilation)

Download PDF - 110kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 22 Jul 2009 - Download PDF - 159kB

Comment letters to AASB

Defence Housing Australia - 17 Jun 2009 - Download PDF - 427kB

Department of Finance and Deregulation - 13 Jul 2009 - Download PDF - 822kB

Grant Thornton - 12 Jun 2009 - Download PDF - 561kB

HoTARAC - 14 Jun 2009 - Download PDF - 1239kB

PricewaterhouseCoopers - 27 Jul 2009 - Download PDF - 1799kB

Property Council of Australia - 23 Jun 2009 - Download PDF - 268kB

Representatives of the Australian Accounting Profession - 16 Jun 2009 - Download PDF - 888kB

Invitation to Comment - ITC 19 Request for Comment on IASB Discussion Paper 'Preliminary Views on Financial Statement Presentation' - January 2009 - Archive

Download PDF - 1810kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 101 Presentation of Financial Statements - July 2008 (Compilation)

Download PDF - 399kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 29 Apr 2009 - Download PDF - 3392kB

Comment letters to AASB

ANZ - 30 Mar 2009 - Download PDF - 374kB

Australasian Council of Auditors-General - 31 Mar 2009 - Download PDF - 658kB

Carrigan & Co. - 31 Mar 2009 - Download PDF - 303kB

CPA Australia - 03 Apr 2009 - Download PDF - 130kB

Grant Thornton - 01 Apr 2009 - Download PDF - 1449kB

HoTARAC - 07 Apr 2009 - Download PDF - 1212kB

NSW Treasury - 30 Mar 2009 - Download PDF - 1137kB

PricewaterhouseCoopers - 20 May 2009 - Download PDF - 1762kB

RMIT University - 09 Apr 2009 - Download PDF - 269kB

The Institute of Chartered Accountants in Australia - 03 Apr 2009 - Download PDF - 69kB

Invitation to Comment - ITC 18 Request for Comment on IASB Discussion Paper 'Preliminary Views on Revenue Recognition in Contracts with Customers' - December 2008 - Archive

Download PDF - 859kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 111 Construction Contracts - December 2007 (Compilation)

Download PDF - 85kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Related pronouncement

AASB 118 Revenue - August 2008 (Compilation)

Download PDF - 120kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2010

Submission from AASB

To IASB - 19 Jun 2009 - Download PDF - 214kB

Comment letters to AASB

Abigroup Limited - 24 Apr 2009 - Download PDF - 209kB

ACAG - 18 Jun 2009 - Download PDF - 483kB

ANZ - 19 Jun 2009 - Download PDF - 198kB

Australian Constructors Association - 23 Apr 2009 - Download PDF - 927kB

Baulderstone Pty Ltd - 23 Apr 2009 - Download PDF - 133kB

Brookfield Multiplex Ltd - 24 Apr 2009 - Download PDF - 396kB

Department of Treasury and Finance, Tasmania - 24 Apr 2009 - Download PDF - 375kB

Downer EDI Ltd - 24 Apr 2009 - Download PDF - 413kB

Grant Thornton - 29 Apr 2009 - Download PDF - 346kB

Laing O'Rourke - 24 Apr 2009 - Download PDF - 899kB

Leighton Holdings Ltd - 24 Apr 2009 - Download PDF - 261kB

PricewaterhouseCoopers - 22 Jun 2009 - Download PDF - 869kB

Property Council of Australia - 24 Apr 2009 - Download PDF - 812kB

Representatives of the Australian Accounting Profession - 30 Apr 2009 - Download PDF - 688kB

Invitation to Comment - ITC 17 Request for Comment on IASB Discussion Paper 'Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity' - June 2008 - Archive

Download PDF - 664kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - December 2007 (Compilation)

Download PDF - 210kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 20 Dec 2013

Submission from AASB

To IASB - 15 Oct 2008 - Download PDF - 221kB

Comment letters to AASB

ANZ - 02 Sep 2008 - Download PDF - 215kB

CPA Australia and ICAA - 01 Sep 2008 - Download PDF - 255kB

Grant Thornton - 06 Sep 2008 - Download PDF - 445kB

HoTARAC - 28 Aug 2008 - Download PDF - 165kB

NSW Treasury - 19 Aug 2008 - Download PDF - 499kB

PricewaterhouseCoopers - 09 Oct 2008 - Download PDF - 254kB

Invitation to Comment - ITC 16 Request for Comment on IPSASB Consultation Paper 'Accounting and Financial Reporting for Service Concession Arrangements' - April 2008 - Archive

Download PDF - 788kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

Interpretation 12 Service Concession Arrangements - September 2007 (Compilation)

Download PDF - 293kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IPSASB - 14 Oct 2008 - Download PDF - 214kB

Comment letters to AASB

Brisbane City Council - 14 May 2008 - Download PDF - 453kB

Deloitte - 30 Jun 2008 - Download PDF - 438kB

Ernst & Young - 23 Jul 2008 - Download PDF - 502kB

HoTARAC - 07 Jul 2008 - Download PDF - 1202kB

Joint accounting bodies - 04 Jul 2008 - Download PDF - 457kB

KPMG - 04 Jul 2008 - Download PDF - 519kB

PricewaterhouseCoopers - 04 Jul 2008 - Download PDF - 478kB

Invitation to Comment - ITC 15 Request for Comment on IPSASB Exposure Draft ED 34 'Social Benefits: Disclosure of Cash Transfers to Individuals or Households' and IPSASB Consultation Paper 'Social Benefits: Issues in Recognition and Measurement' - April 2008 - Archive

Download PDF - 443kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IPSASB - 24 Jul 2008 - Download PDF - 146kB

Comment letters to AASB

ACAG - 16 Jun 2008 - Download PDF - 91kB

HoTARAC - 19 Jun 2008 - Download PDF - 517kB

NSW Treasury - 16 Jun 2008 - Download PDF - 210kB

Invitation to Comment - ITC 14 Proposed Definition and Guidance for Not-for-Profit Entities - December 2007 - Archive

Download PDF - 80kB

Direct link

Documents related to this Invitation to Comment:

Comment letters to AASB

Australasian Council of Auditors-General - 04 Apr 2008 - Download PDF - 415kB

Australian Not-For-Profit Network - 31 Mar 2008 - Download PDF - 316kB

BDO Kendalls - 31 Mar 2008 - Download PDF - 275kB

CPA Australia - 02 Apr 2008 - Download PDF - 1021kB

Deloitte - 31 Mar 2008 - Download PDF - 379kB

Ernst & Young - 02 Apr 2008 - Download PDF - 322kB

Grant Thornton - 31 Mar 2008 - Download PDF - 313kB

HoTARAC - 31 Mar 2008 - Download PDF - 626kB

KPMG - 31 Mar 2008 - Download PDF - 467kB

Mr David Greenall - 28 Mar 2008 - Download PDF - 398kB

Mr Joe Foley - 13 Mar 2008 - Download PDF - 231kB

Mr Keith Alfredson - 24 Feb 2008 - Download PDF - 332kB

Mr Paul Wilmot - 31 Mar 2008 - Download PDF - 237kB

Mr Stewart Leslie - 23 Mar 2008 - Download PDF - 539kB

Mr Tom Rowles - 02 Apr 2008 - Download PDF - 385kB

National Institute of Accountants - 14 Apr 2008 - Download PDF - 123kB

NSW Treasury - 31 Mar 2008 - Download PDF - 624kB

PricewaterhouseCoopers - 31 Mar 2008 - Download PDF - 416kB

Queensland Treasury - 31 Mar 2008 - Download PDF - 332kB

The Institute of Chartered Accountants in Australia - 31 Mar 2008 - Download PDF - 513kB

UWA Business School - 31 Mar 2008 - Download PDF - 322kB

Invitation to Comment - ITC 13 Request for Comment on IASB Discussion Paper 'Preliminary Views on Insurance Contracts' - May 2007 - Archive

Download PDF - 635kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 4 Insurance Contracts - September 2005 (Compilation)

Download PDF - 322kB

Applies to reporting periods beginning on or after 01 Jan 2007 but before 01 Jul 2007

Related pronouncement

AASB 1023 General Insurance Contracts - April 2007 (Compilation)

Download PDF - 238kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Related pronouncement

AASB 1038 Life Insurance Contracts - April 2007 (Compilation)

Download PDF - 220kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Submission from AASB

To IASB - 16 Nov 2007 - Download PDF - 730kB

Comment letters to AASB

Accountants' and Actuaries' Liaison Committee - 29 Oct 2007 - Download PDF - 106kB

AHIA and PHIAC - 02 Nov 2007 - Download PDF - 57kB

AMP Ltd - 26 Oct 2007 - Download PDF - 79kB

Australian Automobile Clubs - 24 Oct 2007 - Download PDF - 63kB

FSAA - 26 Oct 2007 - Download PDF - 192kB

HoTARAC - 02 Nov 2007 - Download PDF - 391kB

Institute of Actuaries Australia - 07 Nov 2007 - Download PDF - 228kB

Insurance Australia Group - 30 Oct 2007 - Download PDF - 87kB

Insurance Council of Australia - 26 Oct 2007 - Download PDF - 135kB

QBE Insurance Group - 16 Oct 2007 - Download PDF - 433kB

The Institute of Chartered Accountants in Australia - 29 Oct 2007 - Download PDF - 43kB

Invitation to Comment - ITC 12 Request for Comment on a Proposed Revised Differential Reporting Regime for Australia and IASB Exposure Draft of A Proposed IFRS for Small and Medium-sized Entities - May 2007 - Archive

Download PDF - 1748kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IASB - 29 Nov 2007 - Download PDF - 218kB

Comment letters to AASB

Accru Felsers (G Winnett) - 29 Aug 2007 - Download PDF - 16kB

Accru Felsers (Mr Michael Kersch) - 28 Aug 2007 - Download PDF - 45kB

Accru Felsers (S Zabeti) - 01 Sep 2007 - Download PDF - 42kB

Australian Government Department of Finance and Administration - 27 Sep 2007 - Download PDF - 153kB

Australian Institute of Company Directors - 30 Aug 2007 - Download PDF - 69kB

Baker & Brindley - 28 Aug 2007 - Download PDF - 42kB

BDO Kendalls - 30 Aug 2007 - Download PDF - 141kB

BHP Billiton - 20 Sep 2007 - Download PDF - 694kB

Boyce Chartered Accountants - 29 Aug 2007 - Download PDF - 11kB

Bridging Capital Pty Ltd - 24 Aug 2007 - Download PDF - 77kB

Chartered Secretaries Australia - 03 Sep 2007 - Download PDF - 25kB

Clearlight Investments - 28 Aug 2007 - Download PDF - 28kB

Commerce Queensland - 16 Aug 2007 - Download PDF - 43kB

Consolidated Bearing Company (Australia) - 28 Aug 2007 - Download PDF - 42kB

Construction Control - 28 Aug 2007 - Download PDF - 44kB

CPA Australia - 26 Sep 2007 - Download PDF - 1527kB

Cranstoun & Hussein - 27 Aug 2007 - Download PDF - 42kB

Deloitte - 20 Aug 2007 - Download PDF - 439kB

Einfeld Symonds Vince - 03 Sep 2007 - Download PDF - 91kB

Ernst & Young - 01 Sep 2007 - Download PDF - 139kB

Forsyths - 23 Aug 2007 - Download PDF - 69kB

Fowler & Board Chartered Accountants - 28 Aug 2007 - Download PDF - 11kB

Grant Thornton - 31 Aug 2007 - Download PDF - 327kB

Hedley Accounting & Taxation Services - 27 Aug 2007 - Download PDF - 55kB

HoTARAC - 10 Sep 2007 - Download PDF - 1384kB

Imparja Television Pty Ltd - 28 Aug 2007 - Download PDF - 50kB

Ingham Enterprises Pty Ltd - 17 Aug 2007 - Download PDF - 60kB

Insurance Australia Group - 30 Aug 2007 - Download PDF - 93kB

KPMG - 03 Sep 2007 - Download PDF - 185kB

Lambourne Partners - 29 Aug 2007 - Download PDF - 70kB

Maroo & Associates - 27 Aug 2007 - Download PDF - 43kB

MHM - 28 Aug 2007 - Download PDF - 13kB

Mitchell \& Partners (Ms Josette Merchant) - 29 Aug 2007 - Download PDF - 51kB

Moore Stephens - 31 Aug 2007 - Download PDF - 740kB

Mr Craig Whitehill - 27 Aug 2007 - Download PDF - 43kB

Mr Craig Wood - 30 Aug 2007 - Download PDF - 42kB

Mr David Drake - 28 Aug 2007 - Download PDF - 51kB

Mr Frank Marcar - 27 Aug 2007 - Download PDF - 42kB

Mr Fred Himstedt - 01 Sep 2007 - Download PDF - 44kB

Mr Glenn Merchant - 27 Aug 2007 - Download PDF - 51kB

Mr Ian Langfield-Smith - 27 Aug 2007 - Download PDF - 30kB

Mr John Bird - 07 Jun 2007 - Download PDF - 16kB

Mr John Crouch - 28 Aug 2007 - Download PDF - 43kB

Mr Jonathon Skinner - 29 Aug 2007 - Download PDF - 25kB

Mr Ken Soutar - 28 Aug 2007 - Download PDF - 69kB

Mr Neville Thorley - 18 Aug 2007 - Download PDF - 12kB

Mr R G Rutter - 28 Aug 2007 - Download PDF - 15kB

Mr Richard Goddard - 28 Aug 2007 - Download PDF - 46kB

Mr Robert Savage - 29 Aug 2007 - Download PDF - 12kB

Mr Stephan Nyirady - 31 Aug 2007 - Download PDF - 42kB

Mr Steven Danielson - 29 Aug 2007 - Download PDF - 52kB

Mr Trevor Beckingham - 30 Aug 2007 - Download PDF - 17kB

Ms Helen Cameron - 29 Aug 2007 - Download PDF - 68kB

National Institute of Accountants - 14 Sep 2007 - Download PDF - 362kB

NSW Treasury - 30 Aug 2007 - Download PDF - 67kB

O’Connells OBM Pty Ltd - 29 Aug 2007 - Download PDF - 19kB

Philanthropy Australia - 06 Sep 2007 - Download PDF - 170kB

Pitcher Partners - 11 Sep 2007 - Download PDF - 109kB

PricewaterhouseCoopers - 01 Sep 2007 - Download PDF - 409kB

QBE Insurance Group - 21 Sep 2007 - Download PDF - 21kB

Rawsons - 28 Aug 2007 - Download PDF - 54kB

RSM Bird Cameron - 01 Sep 2007 - Download PDF - 423kB

Shepard Webster & O’Neill Pty Ltd - 27 Aug 2007 - Download PDF - 12kB

Simmons Johnson & Co - 31 Aug 2007 - Download PDF - 50kB

The Institute of Chartered Accountants in Australia - 03 Sep 2007 - Download PDF - 1442kB

Treweek & Co - 27 Aug 2007 - Download PDF - 67kB

Triple A Accounting - 30 Aug 2007 - Download PDF - 173kB

Uniting Church in Australia - 30 Aug 2007 - Download PDF - 60kB

W M Wright & Co - 27 Aug 2007 - Download PDF - 44kB

W W Vick & Co - 31 Aug 2007 - Download PDF - 42kB

Young & Cullen Pty Ltd - 28 Aug 2007 - Download PDF - 42kB

Invitation to Comment - ITC 11 Request for Comment on IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information - July 2006 - Archive

Download PDF - 277kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - July 2004 (Principal)

Download PDF - 153kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jan 2009

Submission from AASB

To IASB - 17 Nov 2006 - Download PDF - 268kB

Comment letters to AASB

ACAG - 10 Oct 2006 - Download PDF - 23kB

Australian Institute of Company Directors - 31 Oct 2006 - Download PDF - 60kB

CPA Australia - 03 Nov 2006 - Download PDF - 59kB

Deloitte - 16 Oct 2006 - Download PDF - 78kB

Ernst & Young - 11 Oct 2006 - Download PDF - 40kB

National Institute of Accountants - 11 Oct 2006 - Download PDF - 17kB

NSW Treasury - 09 Oct 2006 - Download PDF - 52kB

Queensland Treasury - 09 Oct 2006 - Download PDF - 26kB

South Australian Department of Treasury and Finance - 20 Sep 2006 - Download PDF - 130kB

The Institute of Chartered Accountants in Australia - 17 Oct 2006 - Download PDF - 27kB

Invitation to Comment - ITC Proposed Interpretations Model for Australian Accounting Standards - November 2005 - Archive

Download PDF - 32kB

Direct link

Documents related to this Invitation to Comment:

Comment letters to AASB

ACAG - 19 Jan 2006 - Download PDF - 34kB

AICD - 18 Jan 2006 - Download PDF - 83kB

CPA Australia - 12 Jan 2006 - Download PDF - 83kB

Deloitte - 20 Dec 2005 - Download PDF - 27kB

Group of 100 - 16 Jan 2006 - Download PDF - 40kB

HoTARAC - 17 Jan 2006 - Download PDF - 78kB

Institute of Chartered Accountants in Australia - 18 Jan 2006 - Download PDF - 32kB

James Beecher - 18 Jan 2006 - Download PDF - 17kB

KPMG - 09 Jan 2006 - Download PDF - 54kB

NIA - 18 Jan 2006 - Download PDF - 61kB

NIA - 30 Jan 2006 - Download PDF - 13kB

Philip Hancock - 16 Jan 2006 - Download PDF - 25kB

PricewaterhouseCoopers - 18 Jan 2006 - Download PDF - 62kB

Invitation to Comment - ITC Superannuation Plans – Financial Liabilities - November 2005 - Archive

Download PDF - 39kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AAS 25 Financial Reporting by Superannuation Plans - March 1993 (Principal)

Download PDF - 115kB

Applies to reporting periods ending on or after 30 Jun 1993 that end before 31 Dec 2005

Comment letters to AASB

CPA Australia - 30 Nov 2005 - Download PDF - 24kB

Ernst & Young - 30 Nov 2005 - Download PDF - 26kB

PricewaterhouseCoopers - 30 Nov 2005 - Download PDF - 36kB

Invitation to Comment - ITC “Policyholder Equity” of Friendly Societies and AASB 1038 Life Insurance Contracts - November 2005 - Archive

Download PDF - 36kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 1038 Life Insurance Contracts - September 2005 (Compilation)

Download PDF - 278kB

Applies to reporting periods beginning on or after 01 Jan 2007 but before 01 Jul 2007

Comment letters to AASB

Australian Prudential Regulation Authority - 25 Nov 2005 - Download PDF - 21kB

Australian Unity - 29 Nov 2005 - Download PDF - 112kB

CPA Australia - 30 Nov 2005 - Download PDF - 17kB

IOOF Limited - 30 Nov 2005 - Download PDF - 35kB

Lifeplan Australian Friendly Society Limited - 30 Nov 2005 - Download PDF - 34kB

Invitation to Comment - ITC The Role of Accounting Standard Setters and their relationships with the IASB - March 2005 - Archive

Download PDF - 103kB

Direct link

Documents related to this Invitation to Comment:

Submission from AASB

To IASB - 26 Jul 2005 - Download PDF - 113kB

Comment letters to AASB

AICD - 28 Jul 2005 - Download PDF - 32kB

Institute of Securities, Finance and Banking - 14 Jul 2005 - Download PDF - 37kB

PricewaterhouseCoopers - 05 Jul 2005 - Download PDF - 58kB

Invitation to Comment - ITC The Definition of “Contribution by Owners” - March 2005 - Archive

Download PDF - 46kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 3 Business Combinations - July 2004 (Principal)

Download PDF - 314kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jan 2006

Related pronouncement

AASB 1004 Contributions - July 2004 (Principal)

Download PDF - 52kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jul 2008

Comment letters to AASB

CPA Australia - 20 Apr 2005 - Download PDF - 18kB

Deloitte - 22 Apr 2005 - Download PDF - 96kB

Ernst and Young - 22 Apr 2005 - Download PDF - 21kB

HoTARAC - 01 May 2005 - Download PDF - 57kB

KPMG - 28 Apr 2005 - Download PDF - 13kB

National Institute of Accountants - 22 Apr 2005 - Download PDF - 11kB

PricewaterhouseCoopers - 27 Apr 2005 - Download PDF - 33kB

Invitation to Comment - ITC Liability Adequacy Test in AASB 1023 General Insurance Contracts - March 2005 - Archive

Download PDF - 66kB

Direct link

Documents related to this Invitation to Comment:

Related pronouncement

AASB 1023 General Insurance Contracts - July 2004 (Principal)

Download PDF - 292kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jan 2006 that end before 31 Dec 2005

Comment letters to AASB

Institute of Actuaries of Australia - 06 Apr 2005 - Download PDF - 43kB

Insurance Council of Australia - 05 Apr 2005 - Download PDF - 83kB

Insurance Working Group - 04 Apr 2005 - Download PDF - 15kB

PricewaterhouseCoopers - 04 Apr 2005 - Download PDF - 207kB

Discussion Paper - Consultation Paper - The Future Governance of the International Public Sector Accounting Standards Board (IPSASB) - January 2014 - Archive

Download PDF - 27kB

Direct link

Documents related to this Discussion Paper:

Submission from AASB

To IPSASB Governance Review Group - 27 Mar 2014 - Download PDF - 207kB

Discussion Paper - ACNC DP - Australian Charities and Not-for-profits Commission: Implementation Design - December 2011 - Archive

Download PDF - 6kB

Direct link

Documents related to this Discussion Paper:

Submission from AASB

To ACNC Implementation Taskforce - 27 Feb 2012 - Download PDF - 316kB

Discussion Paper - AASB 139 DP - IASB Request for Information - Impairment of Financial Assets: Expected Cash Flow Approach (Expected Loss Model) - June 2009 - Archive

Download PDF - 46kB

Direct link

Documents related to this Discussion Paper:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - April 2009 (Compilation)

Download PDF - 835kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009 that end on or after 30 Jun 2009

Submission from AASB

To IASB - 01 Sep 2009 - Download PDF - 43kB

Discussion Paper - AASB 138 DP - Initial Accounting for Internally Generated Intangible Assets - October 2008 - Archive

Download PDF - 858kB

Direct link

Documents related to this Discussion Paper:

Related pronouncement

AASB 138 Intangible Assets - July 2008 (Compilation)

Download PDF - 184kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To NSS Secretariat - 13 Mar 2009 - Download PDF - 309kB

Comment letters to AASB

Accounting Standards Board (UK) - 24 Apr 2009 - Download PDF - 92kB

Association for Participation in the Development of Accounting Regulations for Family-owned Entities - 08 May 2009 - Download PDF - 147kB

Association of Chartered Certified Accountants - 15 May 2009 - Download PDF - 115kB

Australian Property Institute - 30 Apr 2009 - Download PDF - 20kB

BrandMetrics - 13 May 2009 - Download PDF - 116kB

Grant Thornton Australia - 18 May 2009 - Download PDF - 139kB

Grant Thornton New Zealand - 18 May 2009 - Download PDF - 162kB

HoTARAC - 13 May 2009 - Download PDF - 136kB

KPMG - 14 May 2009 - Download PDF - 83kB

Professor John Watson - 15 May 2009 - Download PDF - 83kB

Representatives of the Australian Accounting Profession - 15 May 2009 - Download PDF - 221kB

South African Institute of Chartered Accountants - 17 Jun 2009 - Download PDF - 224kB

The Cooperative Research Centre for Spatial Information - 14 May 2009 - Download PDF - 1975kB

The Group of 100 (G100) - 27 Mar 2009 - Download PDF - 111kB

User Advisory Council of the Canadian Accounting Standards Board - 26 May 2009 - Download PDF - 140kB

Discussion Paper - AASB 139 DP - IASB Reducing Complexity in Reporting Financial Instruments - March 2008 - Archive

Download PDF - 805kB

Direct link

Documents related to this Discussion Paper:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - April 2007 (Compilation)

Download PDF - 535kB

Applies to reporting periods beginning on or after 01 Jul 2007 that end before 01 Jul 2008

Submission from AASB

To IASB - 07 Oct 2008 - Download PDF - 1595kB

Comment letters to AASB

ANZ - 02 Sep 2008 - Download PDF - 477kB

Australian Institute of Company Directors - 22 Aug 2008 - Download PDF - 480kB

CPA Australia and ICAA - 22 Aug 2008 - Download PDF - 645kB

Grant Thornton - 30 Aug 2008 - Download PDF - 636kB

HoTARAC - 10 Aug 2008 - Download PDF - 1145kB

Discussion Paper - AASB 119 DP - IASB Preliminary Views on Amendments to IAS 19 Employee Benefits - March 2008 - Archive

Download PDF - 731kB

Direct link

Documents related to this Discussion Paper:

Related pronouncement

AASB 119 Employee Benefits - April 2007 (Compilation)

Download PDF - 300kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Comment letters to AASB

CPA Australia - 15 Aug 2008 - Download PDF - 299kB

Grant Thornton - 29 Aug 2008 - Download PDF - 576kB

HoTARAC - 14 Oct 2008 - Download PDF - 400kB

NSW Treasury - 26 Jul 2008 - Download PDF - 839kB

Discussion Paper - AASB 132 DP - IASB Financial Instruments with Characteristics of Equity - February 2008 - Archive

Download PDF - 469kB

Direct link

Documents related to this Discussion Paper:

Related pronouncement

AASB 132 Financial Instruments: Presentation - April 2007 (Compilation)

Download PDF - 263kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Submission from AASB

To IASB - 25 Sep 2008 - Download PDF - 61kB

Comment letters to AASB

ANZ - 25 Aug 2008 - Download PDF - 680kB

Grant Thornton - 04 Aug 2008 - Download PDF - 780kB

HoTARAC - 10 Aug 2008 - Download PDF - 344kB

Representatives of the Australian Accounting Profession - 31 Jul 2008 - Download PDF - 321kB

Discussion Paper - AASB 132 DP - FASB Preliminary Views on Financial Instruments with Characteristics of Equity - November 2007 - Archive

Download PDF - 516kB

Direct link

Documents related to this Discussion Paper:

Related pronouncement

AASB 132 Financial Instruments: Presentation - April 2007 (Compilation)

Download PDF - 263kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Discussion Paper - AAS 25 CP - Consultation Paper - Consolidation of Subsidiaries by Superannuation Entities - September 2007 - Archive

Download PDF - 71kB

Direct link

Documents related to this Discussion Paper:

Related pronouncement

AAS 25 Financial Reporting by Superannuation Plans - December 2005 (Compilation)

Download PDF - 895kB

Applies to reporting periods ending on or after 31 Dec 2005 that begin before 01 Jan 2014

Comment letters to AASB

Association of Superannuation Funds of Australia - 28 Nov 2007 - Download PDF - 126kB

Corporate Super Association - 21 Nov 2007 - Download PDF - 73kB

CPA Australia - 03 Dec 2007 - Download PDF - 36kB

Ernst & Young - 28 Nov 2007 - Download PDF - 28kB

Grant Thornton - 04 Dec 2007 - Download PDF - 29kB

KPMG - 01 Dec 2007 - Download PDF - 58kB

The Institute of Chartered Accountants in Australia - 04 Dec 2007 - Download PDF - 40kB

Discussion Paper - IASB DP Nov 2006 - Fair Value Measurements - November 2006 - Archive

Download PDF - 886kB

Direct link

Documents related to this Discussion Paper:

Submission from AASB

To IASB - 28 May 2007 - Download PDF - 296kB

Discussion Paper - IPSASB CP Feb 2006 - Accounting for Heritage Assets Under the Accrual Basis of Accounting - February 2006 - Archive

Download PDF - 858kB

Direct link

Documents related to this Discussion Paper:

Related pronouncement

AASB 116 Property, Plant and Equipment - July 2004 (Principal)

Download PDF - 164kB

Applies to reporting periods beginning on or after 01 Jan 2005 but before 01 Jul 2007

Submission from AASB

To IPSASB - 23 Jun 2006 - Download PDF - 126kB

Discussion Paper - IASB DP Nov 2005 - Measurement Bases for Financial Reporting - Measurement on Initial Recognition - November 2005 - Archive

Download PDF - 922kB

Direct link

Documents related to this Discussion Paper:

Submission from AASB

To Canadian Accounting Standards Board - 19 Jul 2006 - Download PDF - 262kB

Subscribe for updates Subscribe