Australian Government
Australian Accounting Standards Board
Below are the public papers for 2021-2024 AASB Board Meetings.
| Agenda Item No. | Document Title |
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ED331 Feedback Analysis |
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ED 331 Submission Letters 1 - 10 |
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Staff Paper: Ballot draft AASB 1048 |
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Ballot Draft of AASB 1048 |
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Staff Paper: Deferring the effective date of 2014 amendments to AASB 10 and AASB 128 |
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Ballot Draft Effective Date of Amendments to AASB 10 and AASB 128 |
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Cover Memo: Climate-related financial disclosure requirements for NFP public sector entities |
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Staff Paper: Proposed next steps and timeline |
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AASB Work Program |
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Research and post-implementation review updates |
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Documents Open for Comment |
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Other Business - Public |
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Update on international and jurisdictional perspectives |
| Agenda Item No. | Document Title |
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Cover Memo: Climate-related Financial Disclosures |
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Legislation – Consideration of recent changes and related matters |
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Due process considerations |
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Ballot draft of Standard AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information |
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Ballot draft of Standard AASB S2 Climate-related Disclosures, excluding the Basis for Conclusions |
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Marked-up file: Changes made to IFRS S1 text in the ballot draft AASB S1 |
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Marked-up file: Changes made to IFRS S2 text in the ballot draft AASB S2 |
| Agenda Item No. | Document Title |
| 3.1 | NFP Private Framework project cover memo and project update |
| 3.2 | Draft AASB Exposure Draft ED 3XX – General Purpose Financial Statements: Not-for-Profit Private Sector Tier 3 Entities |
| 3.3 | Alternative drafting for notable relationships, transition provisions and staff analysis of impracticability exemption |
| 3.4 | Summary of the ED Tier 3 proposals and extent of simplifications against Tier 2 reporting requirements |
| 3.12 | Draft AASB Exposure Draft ED 3XX – General Purpose Financial Statements: Not-for-Profit Private Sector Tier 3 Entities (with supplementary notes to Board members) |
| 4.0 | Cover memo: Annual Improvements |
| 4.1 | Ballot draft AASB 2024-X Amendments to Australian Accounting Standards – Annual Improvements Volume 11 |
| 5.1 | Staff paper - Review a draft Exposure Draft, consider sweep issues and decide on next steps to finalise an ED |
| 5.2 | Draft AASB Exposure Draft ED 3XY – Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements |
| 6.1 |
PIR of AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities and AASB 2020-2 Removal of Special Purpose Financial Statements for Certain |
| 7.1 |
Staff paper - Working draft of SPR principles and related guidance |
| 7.2 |
Staff analysis of other SPR-related Frameworks |
| 8.1 |
Documents Open for Comment |
| 9.1 |
Other Business - Public |
| 10.1 |
Update on international and jurisdictional perspectives |
| Agenda Item No. | Document Title |
| 3.0 | Cover Memo: Climate-related Financial Disclosures |
| 3.1.1 | Introduction to Agenda Paper 3.1.2 |
| 3.1.2 | Working draft Standard AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information |
| 3.1.3 | Changes made to IFRS S1 text in Agenda Paper 3.1.2 |
| 3.2.1 | Project scoping – Climate-related disclosures: Industry-based information |
| 3.2.2 | Other matters on climate-related financial disclosures |
| 3.2.3 | Introduction to Agenda Paper 3.2.4 |
| 3.2.4 | Working draft Standard AASB S2 Climate-related Disclosures |
| 3.2.5 | Changes made to IFRS S2 text in Agenda Paper 3.2.4 |
| Agenda Item No. | Document Title |
| 4.0 | Cover Memo: Climate-related Financial Disclosures |
| 4.1.0 | Executive Summary of Agenda papers 4.1.1 – 4.1.7 |
| 4.1.1 | Presenting the core content of IFRS S1 in the ASRS Standards (SMC 1) |
| 4.1.2 | Conceptual Content (SMC 2) |
| 4.1.3 | Entities that do not have material climate related risks and opportunities (SMC 3) |
| 4.1.4 | References to the SASB Standards and Industry-based Guidance on Implementing IFRS S2 (SMC 4) and the requirement to consider ANZSIC when voluntarily making industry-based disclosures (SMC 5) |
| 4.1.5 | Statement expressly permitting voluntary disclosures (SMC 6) |
| 4.1.6 | Index Table (SMC 7) |
| 4.1.7 | Interim reporting (SMC 8) |
| 4.2.0 | Executive summary of Agenda Papers 4.2.1–4.2.4 regarding NFP entities and public sector entities |
| 4.2.1 | Modifications to the objective of [draft] ASRS 2 for NFP entities (SMCs 23–24) |
| 4.2.2 |
Proportionality relief paragraphs for NFP entities (SMC 25) |
| 4.2.3 |
Scalability of disclosures for NFP entities (SMCs 26–27) |
| 4.2.4 | NFP public sector considerations (SMCs 28–29) |
| 4.3.0 | Executive summary of Agenda Papers 4.3.1–4.3.4 regarding ED SR1’s General Matters for Comment |
| 4.3.1 | Application of the AASB Sustainability Reporting Standard-Setting Framework (GMC 30) |
| 4.3.2 | Regulatory issues (GMC 31) |
| 4.3.3 | Audit and Assurance challenges in relation to ED SR1 (GMC 32) |
| 4.3.4 | [Draft] ASRS Standards providing useful information for users and being in the best interest of the economy (GMCs 33–34) |
| 4.3.5 | Costs and benefits of applying the proposals in ED SR1 (GMC 35) |
| Agenda Item No. | Document Title |
| 3.1 | Staff Paper: Service Performance Reporting. A working definition of 'service' |
| 4.0 | Cover memo: Climate-related Financial Disclosures |
| 4.1 | Climate scenario analysis |
| 4.2 | Cross-industry remuneration disclosure |
| 4.3 | Scope 3 GHG emissions relief |
| 4.4 | Superannuation entities |
| 4.5 | Financed emissions (revised) |
| 4.6 | Carbon credits |
| Agenda Item No. | Document Title |
| 3.1 | NFP Private Framework project cover memo and project update |
| 3.2 | Tier 3 Exposure Draft Proposals – Business combinations and goodwill |
| 3.3 | Tier 3 Exposure Draft Proposals – Intangible assets other than goodwill |
| 3.4 | Tier 3 Exposure Draft Proposals – Approach to transitional requirements |
| 4.1 | Cover Memo: Presentation and Disclosure in Financial Statements |
| 4.2 | Summary of AASB’s comments on ED/2019/7 |
| 4.3 | Considerations for not-for-profit, public sector and superannuation entities |
| 4.4 | Ballot draft version of AASB 18 Presentation and Disclosure in Financial Statements |
| 4.4A | Appendix D for Ballot draft version of AASB 18 Presentation and Disclosure in Financial Statements |
| 4.5 | Preliminary assessment document for Impact Analysis purposes |
| 5.0 | Cover memo: Climate-related Financial Disclosures |
| 5.1 | Non-mandatory ASRS 1 |
| 5.2 | Scope of [draft] ASRS 2 |
| 5.3 | Cross-industry metrics |
| 5.4 | Measurement method for GHG |
| 5.5 | Definition of greenhouse gases |
| 5.6 | CO2 equivalent conversion |
| 5.7 | Market-based Scope 2 GHG emissions |
| 5.8 | Scope 3 GHG emissions categories |
| 6.1 | Business Combinations – Disclosures, Goodwill and Impairment - Stakeholders feedback, staff analysis and recommendation |
| 7.1 | Proposed amendments to the Conceptual Framework for Financial Reporting |
| 7.2 | Draft of an Exposure Draft |
| 8.1 | Income of Not-for-Profit Entities |
| 9.1 | Research Update |
| 10.1 | Document Open for Comment |
| 11.1 | Other Business - Public |
| 12.1 | Update on international and jurisdictional perspectives |
| Agenda Item No. | Document Title |
| 3.1 | Staff Paper: Preliminary overview of stakeholder feedback on EDSR1 |
| 4 | no papers applicable for this agenda item |
| 5 | no papers applicable for this agenda item |
| Agenda Item No. | Document Title |
| 3.1 | Cover Memo – Post-implementation Reviews: Superannuation Entities |
| 3.2 | Draft Feedback Statement – PIR AASB 1056 and Interpretation 1019 |
| 4.1 | Revised project timeline |
| 5.1 | Update on international and jurisdictional perspectives |
| 7.1 | Documents Open for Comment |
| 8.1 | Other Business |
| Agenda Item No. | Document Title |
| 3.1 |
SPR project plan |
| 4.1 | NFP Private Framework project cover memo and project update |
| 4.2 | Tier 3 Exposure Draft Proposals – non-financial assets acquired at significantly less than fair value and primary financial statements |
| 4.3 | Working draft of Tier 3 Exposure Draft |
| 4.4 | Summary of the application of the Board’s approach to drafting the Tier 3 Exposure Draft |
| 5.1 | Cover memo: Tier 2 Disclosures |
| 5.2 | Ballot Draft |
| 6.1 | NFP CF (incl. SAC 1 amendments) |
| 7.1 | PIR Superannuation Entities |
| 7.2 | Collation of comments |
| 8.0 | Cover memo: PIR NFP Income |
| 8.1 | PIR NFP Income |
| 8.2 | Grants received in arrears |
| 8.3 | Research grants |
| 8.4 | Statutory Receivables |
| 9.1 | Financial Instruments with Characteristics of Equity – Feedback summary and staff analysis |
| 10.1 | Research and PIR Update |
| 10.2 | PIR Project Update |
| 11.1 | Documents Open for Comment |
| 12.1 | Other Business – Public |
| 14.1 | International Update |
| Agenda Item No. | Document Title |
| 3.1 | Subsidiaries without Public Accountability and AASB 1060 |
| 5.1 | Cover memo and project update |
| 5.2 | Tier 3 Exposure Draft Proposals – consolidation, separate financial statements of parent, associates and joint ventures and related party disclosures |
| 5.3 |
Tier 3 Exposure Draft Proposals – financial instruments, employee benefits, changes in accounting policies and estimates and correction of prior period accounting errors |
| 7.1 | Cover Memo: PIR Income of Not-for-Profit Entities |
| 7.2 | Sufficiently specific |
| 7.3 | Capital grants |
| 7.4 | TFC clauses |
| 8.1 | Timing and processes for considering IFRS 18 application issues for public sector and NFP entities and entities preparing Tier 2 GPFS |
| 8.2 | Comment letter from ACAG |
| 8.3 | Comment letter from HoTARAC |
| 9.1 | Research update |
| 10.1 | Documents Open for Comment |
| 11.1 | Other Business – Public |
| 12.1 | Sustainability Reporting: Update on International Jurisdictional Perspectives |
| 12.2 | GRI and IPSASB Update |
| Agenda Item No. | Document Title |
| 3.1.0 | Post-implementation Review: Decision making process |
| 3.2.0 | Cover Memo: NFP Income PIR |
| 3.2.1 | Feedback by Topic |
| 3.2.2 | Alternative Models |
| 3.2.3 | General Matters |
| 3.2.4 | Submissions on ITC 50 are available to view from the Current Projects / Closed for Comment (Pending) page. |
| 3.2.5 | Survey Responses |
| 4.1 | Supplier Finance Arrangements and Lack of Exchangeability Tier 2 Disclosures |
Please note that further papers will be added on 7 September 2023*.
| Agenda Item No. | Document Title |
| 3.0 | Cover Memo: NFP Private Framework |
| 3.1 | Tier 3 Exposure Draft Proposals – opt up, hierarchy, scoped out topics and abbreviated conceptual framework |
| 4.1 | Public consultation, outreach activities and timeline for climate-related financial disclosure requirements |
| 5.1 | Cover Memo: International Tax Reform – Pillar Two Model Rules: Tier 2 Disclosures |
| 5.2 | Ballot draft of AASB 2023-X |
| 5.3 | Submissions on ED325 are available to view from the Current Projects / Closed for Comment (Pending) page. |
| 6.1 | Staff analysis of the feedback received on ITC 52 |
| 6.2* | Draft AASB submission to the IASB: Post-implementation Review IFRS 9 Financial Instruments Impairment |
| 7.1 | Due Process and Standard-Setting Frameworks |
| 7.2* | Draft AASB Due Process Framework for Setting Australian Sustainability Reporting Standards |
| 7.3 | Draft AASB Sustainability Reporting Standard-Setting Framework |
| 8.1 | Decision-making process re Post-implementation Review feedback |
| 8.2.0 | Cover Memo: PIR Income of Not-For-Profit Entities |
| 8.2.1 | Feedback by Topic |
| 8.2.2* | Alternative models |
| 8.2.3 | Sufficiently specific criterion |
| 8.2.4 | TFC Clauses |
| 8.2.5 | General Matters |
| 8.2.6 | Submissions on ITC 50 are available to view from the Current Projects / Closed for Comment (Pending) page. |
| 8.2.7 | Survey Reponses |
| 9.1 | Research Update |
| 10.1 | Documents Open for Comment |
| 11.1 | Other Business - Public |
| 12.1 | Sustainability Reporting: Update on International Jurisdictional Perspectives |
| Agenda Item No. | Document Title |
| 3.1 | Staff Paper: ED development timeline |
| 4.1.0 | Staff Paper: Evaluation and assessment activities |
| 6.1 | Staff Paper: Approach to the baseline of IFRS S1—scope limitation |
| 7.1.0 | Approach to baseline of IFRS Sustainability Disclosure Standards—non-authoritative guidance |
| 8.1 | Approach to baseline of IFRS Sustainability Disclosure Standards—SASB Standards and industry-based guidance |
| 9.1 | Staff Paper: Approach to baseline of IFRS S2—GHG emissions intensity |
| 9.2 | Staff Paper: Approach to baseline of IFRS S2—Internal carbon prices |
| 9.3 | Staff Paper: Approach to baseline of IFRS S2—Remuneration disclosure requirements |
| 10.1 | Cover Memo: Approach to IFRS S1 and IFRS S2 – NFP considerations |
| 10.2 | Staff Paper: Staff suggested modifications to IFRS S1 and IFRS S2 to support sector neutrality |
| 10.3 | IPSASB’s Climate-Related Disclosures project brief |
| 11.1 | Update on international and jurisdictional perspectives |
| 11.2 | Sustainability Reporting: Update on GRI and IPSASB perspectives |
| 12.1 | Documents Open for Comment |
| 13.1 | Other Business - Public |
| Agenda Item No. | Document Title |
| 3.0 | Scope of the Climate-related Financial Disclosure project |
| 4.0 | AASB Work Plan |
| 5.1 | Cover Memo: Overview of comments received on ITC 49 |
| 5.2 | Staff Paper: Stakeholder feedback on the scope and control criteria of AASB 1059 |
| 5.3 | Staff Paper: Staff's preliminary suggestions regarding the scope and control criteria of AASB 1059 |
| 5.4 | ITC 49 submission letters |
| 6.1 | Analysis of stakeholder feedback on franking credit disclosure requirements |
| 7.1 | Staff Paper: PIR of AASB 1056 |
| 7.2 | Draft Invitation to Comment – Post-implementation Review of AASB 1056 and Interpretation 1019 |
| 8.1 | Cover memo: Supplier finance arrangements |
| 8.2 | Ballot Draft Supplier finance arrangements |
| 9.1 | Cover memo: Project update and consideration of Ballot Draft of Amending Standard |
| 9.2 | Ballot draft: AASB 2023-Y Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules |
| 9.3 | AASB Exposure Draft ED 322 International Tax Reform - Pillar Two Model Rules |
| 9.4 | AASB Comment Letter on IASB ED/2023/1 International Tax Reform—Pillar Two Model Rules |
| 10.1.0 | Cover memo NFP Financial Reporting |
| 10.2.0 | Tier 3 – Application of the drafting approach to selected topics |
| 10.2.1 | Tier 3 – Staff analysis and application of the drafting approach to selected topics |
| 11.0 | Staff analysis of the feedback received on ED 324 Amendments to the Classification and Measurement of Financial Instruments |
| 12.1 | Summary of Stakeholder Feedback on ED 323 |
| 12.2 | Ballot draft: AASB 2023-X Amendments to Australian Accounting Standards – Disclosure of Non-current Liabilities with Covenants: Tier 2 |
| 12.3 | AASB ED 323 Disclosure of Non-current Liabilities with Covenants – Proposed Amendments to Tier 2 |
| 12.4 | ED 323 comment letters |
| 13.0 | ISSB Request for Information Consultation on Agenda Priorities |
| 13.1 | Request for Information Consultation on Agenda Priorities |
| 14.0 | ISSB Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates |
| 15.1 | Update on international and jurisdictional perspectives. |
| 15.2 | Sustainability Reporting: Update on GRI and IPSASB perspectives |
| 16.1 | Documents Open for Comment |
| 17.1 | Other Business – Public |
| Agenda Item No. | Document Title |
| 3.0 | Cover memo NFP Financial Reporting |
| 3.1.0 | Summary of feedback on Tier 3 Discussion Paper and next steps |
| 3.1.1 | Attachments: Detailed summary of feedback on the Tier 3 Discussion Paper and next steps |
| 3.2 | Tier 3 – Approach to drafting recognition and measurement requirements |
| 3.3 | Supporting document – Written Submissions |
| 3.4 | Supporting document – Survey results received |
| 4.1 | Cover memo: Service Performance Reporting |
| 4.2 | Staff paper: Working Assumptions |
| 4.3 | Staff paper: Baselines |
| 4.4 | Supporting document – Supplementary Baseline Information |
| 5.1 | Cover memo: PIR update |
| 5.2 | Staff paper: PIR of selected Public Sector Pronouncements |
| 5.3 | Draft Invitation to Comment - Post-implementation Review of Selected Public Sector Pronouncements |
| 6.1 |
Staff paper: PIR of AASB 1056 |
| 7.1 | Cover memo: Converting AASB 1056 to a legislative instrument |
| 7.2 | Draft proposal document |
| 8.1 | Updates on the key AASB Research Centre activities |
| 8.2 | AASB research report 18 |
| 8.3 | AASB Research Centre Working Paper 23-01 |
| 9.1 | Sustainability Reporting: Update on international and jurisdictional perspectives |
| 9.2 | Sustainability Reporting: Update on GRI and IPSASB perspectives |
| 10.1 | Documents Open for Comment |
| 10.2 | AASB 17 TRG submission to the IFRS IC |
| 11.1 | Other Business – Public |
| Agenda Item No. | Document Title |
| 3.1 | Cover memo Subsidiaries Without Public Accountability |
| 3.2 | Staff paper: Possible options for adoption in Australia |
| 3.3 | Extract of AASB Exposure Draft ED 314 |
| 3.4 | Extract of staff paper from October 2021 meeting |
| 3.5 | AASB comment letter to IASB on ED/2021/7 |
| 4.1 | Staff paper: Possible amendments to AASB 1060 following amendments to full IFRS Standards |
| 4.2 | Draft Exposure Draft |
| 5.1 | Cover Memo Post Implementation Review |
| 5.2 | Staff paper: PIR of selected public sector Standards |
| 6.1 | Draft project plan: Public Sector Long-term Discount and Inflation Rates |
| 7.0 | Cover memo Franking Credit Disclosures |
| 7.1 | Project Plan – Franking Credit Disclosures |
| 7.2 | Literature review |
| 8.1 | Cover memo NFP Financial Reporting |
| 8.2 | Preliminary summary feedback from outreach to 31 January 2023 |
| 8.3 | Preliminary findings from the research on common transactions of smaller NFP private sector entities (charities) |
| 9.1 |
Cover memo Pillar Two Global Minimum Tax |
| 9.2 | Draft Comment letter to the IASB |
| 9.3 | IASB Exposure Draft ED/2023/1 International Tax Reform–Pillar Two Model Rules |
| 10.1 | Research update |
| 11.1 | Documents Open for Comment |
| 12.1 | Other Business – Public |
| 14.1.0 | Draft Sustainability reporting standard-setting framework |
| 14.1.1 | [Draft] AASB Sustainability Reporting Standard-Setting Framework |
| 15.1 | Staff paper: Sustainability Reporting Update on international and jurisdictional perspectives |
| 15.2 | Update on GRI and public sector perspectives |
| 16.1 | Climate-related Financial Disclosure project plan |
| 16.2 | Approach to SASB Standards and the industry-based proposals in Appendix B to [Draft] IFRS S2 |
| Agenda Item No. | Document Title |
| 4.1 | International and jurisdictional update |
| 5.1 | Cover memo: Sustainability Reporting and Climate-related Financial Reporting |
| 5.2 | Developing climate-related financial reporting requirements for Australia |
| 5.3.0 | [Draft] Climate-related Financial Reporting project plan |
| 5.3.1 | GRI 305 Emissions 2016 [Supporting Material] |
| 5.3.2 | GRI 302 Energy 2016 [Supporting Material] |
| 5.4 |
Developing a draft sustainability reporting standard-setting framework |
| 6.1.0 | GSSB Draft Work Program 2023-2025 |
| 6.1.2 | GSSB Draft Work Program 2023-2025 for public consultation |
| Agenda Item No. | Document Title |
| 3.1 | Cover Memo: Fair Value Measurement for Not-for-Profit Public Sector Entities |
| 3.2 | Analysis of stakeholder’s comments on certain proposed fair value principles |
| 3.3 | Staff’s suggested changes to Fatal-Flaw Review draft in response to stakeholders’ comments |
| 3.4 | Marked-up file showing suggested changes to make to the final Standard |
| 3.5 | Ballot Draft Standard AASB 2022-X Amendments to Australian Accounting Standards – Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities |
| 3.6 | Submissions received on Fatal-Flaw Review draft Standards |
| 4.1 | Cover Memo: Insurance Activities in the Public Sector |
| 4.2 | Application date of AASB 17 for public sector entities |
| 4.3 | Ballot Draft Standard AASB 2022-X Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments |
| 4.4 | Staff analysis of feedback received on Fatal-Flaw Review Draft Standard |
| 4.5 | Marked-up file showing suggested changes to make to the final Standard |
| 4.6 | Ballot Draft Standard AASB 2022-Y Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector |
| 4.7 | Submissions received on Fatal-Flaw Review draft Standard |
| 5.1 | Sustainability Reporting - Update on international and jurisdictional perspectives |
| 6.1 | Staff Paper: Non-current liabilities with covenants |
| 6.2 | Ballot Draft Standard AASB 2022-Z Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants |
| 6.3 | AASB Comment Letter on IASB ED/2021/9 Non-current Liabilities with Covenants |
| 6.5 | Cover Memo: Editorial corrections and repeals |
| 6.6 | Ballot Draft Standard AASB 2022-C Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards |
| 7.1 | Staff Paper: Service Performance Reporting - Background and education session |
| 7.2 | Exposure Draft ED 270 Reporting of Service Performance Information |
| 7.3 | Staff Paper 13.1 Reporting Service Performance Information – Comments on ED 270 (December 2016) |
| 8.1 | Staff paper: Intangible assets project plan |
| 9.1 | Research Update |
| 10.1 | Documents Open for Comment |
| 11.1 | Other Business – Public |
| 11.2 | CPA Letter |
| Agenda Item No. | Document Title |
| 3.1 | Cover memo: Sustainability Reporting |
| 3.3.1 | Update on International and jurisdictional perspectives |
| 3.2.1.0 | Feedback summary—overview |
| 3.2.2 | Feedback summary—ED 321 Request for Comment on ISSB [Draft] IFRS S1 and [Draft] IFRS S2 |
| 3.2.3 | Feedback summary—ISSB Exposure Draft on [Draft] IFRS S1 |
| 3.2.4 | Feedback summary—ISSB Exposure Draft on [Draft] IFRS S2 |
| 3.3 | Update on international and jurisdictional perspectives |
| 4.1 |
IASB proposed amendments to IFRS for SMEs and potential effect on AASB 1060 |
| 4.2 |
IASB ED/2022/1 IFRS for SMEs Accounting Standard – Third edition of the IFRS for SMEs Accounting Standard |
| 4.3 | IASB ED/2022/1 IFRS for SMEs Accounting Standard – Third edition of the IFRS for SMEs Accounting Standard Basis for Conclusions |
| 4.4 | Exposure Draft — Snapshot IFRS for SMEs Accounting Standard – Third edition of the IFRS for SMEs Accounting Standard |
| 5.1 | Cover Memo: Insurance activities of public sector entities – Consequential amendments |
| 5.2 | Draft Standard showing suggested changes to make to the Fatal-Flaw Review draft version for the final Standard |
| 6.1 |
Auditor Remuneration Disclosures – project update |
| 6.2 | NZASB Exposure Draft 2022-9 Disclosure of Fees Paid to Audit Firms (Proposed amendments to FRS-44) |
| 7.1 | Documents Open for Comment |
| 8.1 | Other Business – Public |
| 9.1 | Staff Paper: Lease Liability in a Sale and Leaseback |
| 9.2 | Ballot Draft: AASB 2022-X Amendments to Australian Accounting Standards – Lease Liability in a Sale and Leaseback |
| 9.3 | AASB Comment Letter on IASB ED/2020/4 Lease Liability in a Sale and Leaseback |
| 9.4 | Comment Letters received on ED 305 |
<td">AASB-AUASB joint submission to the ISSB
| Agenda Item No. | Document Title |
| 3.1.0 | Sustainability Reporting Project update |
| 3.1.1 | |
| 3.1.2 | Submissions to ED 321 and staff summary of survey responses to ED 321 |
| 3.1.3.1 | Submissions from Australian stakeholders to the ISSB (Submissions 1 – 25) |
| 3.1.3.2 | Submissions from Australian stakeholders to the ISSB (Submissions 26 - 50) |
| 3.1.4 | AOSSG comment letter submissions to the ISSB |
| 3.2.0 | Update on international and jurisdictional perspectives |
| 4.1 | Cover Memo: Insurance Activities in the Public Sector |
| 4.2 | Sub-grouping of insurance contracts |
| 4.3 | Initial recognition when insurance contracts are onerous |
| 4.4 | Coverage period and eligibility for the premium allocation approach |
| 4.5 | Indicators for identifying arrangements within the scope of the Standard |
| 4.6 | Risk adjustments |
| 4.7 | Captive insurers |
| 4.8 | Regulatory and other issues |
| 5.1 | Research update |
| 6.1 | Other Business |
| 7.1 | Docs open for comment |
| 8.1 | Cover Memo: Fair Value Measurement for Not-for-Profit Entities |
| 8.2 | Scope of the project |
| 8.3 | Highest and best use |
| 8.4 | Market participant assumptions |
| 8.5 | Application of the cost approach |
| 8.6 | Application and due process |
| 8.7 | Comment letters received on ED 320 |
| 9.1 | Cover Memo |
| 9.2 | NFP PIRs – Summary of feedback from initial targeted outreach on certain topics |
| 9.3 | NFP PIRs – Summary of findings from academic and non-academic literature review |
| 9.4 | Cover memo – NFP PIR ITCs |
| 9.4.1 | NFP PIRs – Draft Invitation to Comment - Post-implementation Review Income of Not-for-Profit Entities |
| 9.4.2 | NFP PIRs – Draft Invitation to Comment - Post-implementation Review Certain Australian Accounting Standard Requirements for Not-for-Profit Entities |
| Agenda Item No. | Document Title |
| 3.1 | Cover memo Not-for-Profit Private Sector Financial Reporting Framework |
| 3.2.1 | Tier 3 – Draft Discussion Paper |
| 3.2.2 | Tier 3 – Summary of sweep and other issues |
| 4.1 | Cover Memo: Insurance Contracts in the Public Sector |
| 4.2 | Indicators for determining which arrangements are within the scope of the Standard |
| 4.3 | Risk adjustments in measuring insurance liabilities |
| 4.4 | Emerging issues: adverse development covers, investment components |
| 4.5 | Comment letters received on AASB ED 319 and NZASB ED 2022-3 |
| 4.6 | Bank depositor compensation schemes |
| 5.1 | Cover Memo |
| 6.0 | Staff paper: Update on international sustainability reporting |
| 7.1 | Cover Memo: IPSASB Sustainability consultation paper |
| 8.1 | Cover Memo |
| 8.2 | NFP domestic PIRs |
| 8.3.1 | Cover Memo: PIR of AASB 1059 |
| 8.3.2 | [Working Draft] ITC: PIR of AASB 1059 |
| 9.1 | Other Business |
| 10.1 | Documents open for comment |
| Agenda Item No. | Document Title |
| 4.1 | Cover memo: Sustainability Reporting |
| 4.2.0 | Staff paper: Overview of IPSASB Consultation Paper Advancing Public Sector Sustainability Reporting |
| 4.2.1 | IPSASB Consultation Paper Advancing Public Sector Sustainability Reporting |
| 4.3.0 | Key themes from feedback received to date |
| 5.0 | Cover Memo: Audit Engagement-related Disclosures |
| 5.1 | XRB Paper on Disclosure of Fees paid to Audit Firms |
| 6.1 | NFP Domestic Post-Implementation Reviews |
| 7.1 | Research update |
| 8.1 | Cover memo: Agenda Consultation |
| 8.2 | Staff paper: Proposed responses to feedback |
| 8.3 | Staff Paper: Balance of the AASB’s activities |
| 9.1 | Other Business – Public |
| 10.1 | Documents open for comment |
| 11.1 | Report on AASB 17 TRG |
| 12.1.0 | Cover memo Not-for-Profit Private Sector Financial Reporting Framework |
| 12.2.1.0 | Tier 3 – Financial Instruments: |
| 12.2.1.1 | Supporting document: Tier 3 – Financial Instruments background previously presented in May 2022 |
| 12.2.2 | Tier 3 – Financial Instruments: Measurement |
| 12.2.3 | Tier 3 – Financial Instruments: Hedge accounting and Embedded Derivates |
| 12.2.4 | Tier 3 - Financial Instruments: Derecognition |
| 12.3.1 | Tier 3 – Disclosure approach for key topics |
| 12.3.2 | Tier 3 – Application of the recommended disclosure approach to transactions covered in the Tier 3 Standards |
| 13.2 | Ballot Draft of Amending Standard AASB 2022-X Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities |
| Agenda Item No. | Document Title |
| 3.1 | Cover memo Agenda Consultation |
| 3.2 | Summary of feedback received |
| 3.3 | AASB Agenda Consultation Roundtable feedback received |
| 3.4 | ITC 46 submissions and summary |
| 4.1 | Cover memo Post-Implementation Reviews |
| 4.2 | NFP domestic PIRs |
| 4.3 | Project plan – PIR of AASB 1059 Service Concession Arrangements: Grantors |
| 5.0 | Cover memo Not-for-Profit Private Sector Financial Reporting Framework |
| 5.1.1 | Tier 3 – Revenue/Income – determining distinction for the accounting for inflows of resources |
| 5.1.2 | Tier 3 – Revenue/Income – requiring assessment of sufficient specific criteria |
| 5.1.3 | Supporting document: High-level scenarios and other supporting materials |
| 5.2.1 | Tier 3 – Financial instruments – background |
| 5.2.2 | Tier 3 – Financial instruments – coverage and measurement |
| 6.1 | Cover memo Sustainability Reporting |
| 6.2.0 | [Draft] Sustainability Reporting project plan |
| 6.2.1 | ED 321 Request for Comment on ISS [Draft] IFRS S1 General Requirements for Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures |
| 6.3 | Update on selected international and jurisdictional perspectives |
| 7.1 | Other Business |
| 7.2 | IPSASB Report |
| 8.1 | Docs open for comment |
| Agenda Item No. | Document Title |
| 2.4 | Cover Memo Other Business |
| 3.1.0 | Sustainability Reporting Cover Memo |
| 3.2.0 | Proposed project scope |
| 3.2.1 | GRI 1 Foundation 2021 |
| 3.2.2 | GRI 2 General Disclosures 2021 |
| 3.2.3 | GRI 3 Material Topics 2021 |
| 3.3.1 | TRWG Climate-related Disclosures prototype standard |
| 3.3.2 | TRWG Climate-related Disclosures Prototype—Supplement: Technical Protocols for Disclosure Requirements |
| 3.4.0 | General Requirements for Disclosure of Sustainability-related Financial Information Prototype |
| 3.4.1 | TRWG General Requirements for Disclosure of Sustainability-related Financial Information prototype standard |
| 4.1 | Not-for-Profit Private Sector Financial Reporting Framework Cover memo |
| 4.2.0 | Tier 3 – Impairment |
| 4.2.1 | Supporting document: Detailed requirement of impairment in Australian Accounting Standards |
| 4.3 | Tier 3 – Initial measurement of donated/granted non-financial assets and inventory |
| 5.1 |
Analysis of feedback on ED 318, staff recommendations and next steps |
| 5.2 |
Submission letters on ED 318. These can can be accessed from ED 318 located on the Current Projects / Pending page of the AASB website |
| Agenda Item No. | Document Title |
| 3.1 | Cover memo: Sustainability Reporting |
| 3.2 |
Background to global sustainability reporting |
| 3.3 | Australian and selected jurisdictional perspectives |
| 3.4 |
Feedback summary—ITC 46 AASB Agenda Consultation 2022-2026 |
| 3.5 |
Feedback summary—ITC 48 Extended External Reporting |
| 3.5.1 |
Submissions received in response to ITC 48 |
| 3.5.2 |
Further Submission received in response to ITC 48 |
| 3.6 |
Preliminary academic literature review |
| 3.8 |
Positioning sustainability reporting requirements in Australia |
| 3.9 |
The proposed Australian perspective |
| 5.1 |
Staff Paper: AASB Agenda Consultation |
| 5.1.1 |
Submissions for ITC 46 |
| 5.3 |
ITC 46 Submission Letter |
| 6.1 |
Cover Memo: Insurance Activities in the Public Sector |
| 6.2 |
Staff Paper: Feedback on field test of proposed indicators of activities within the scope of AASB 17 |
| 6.3 |
Draft Exposure Draft – Public sector modifications to AASB 17 |
| 6.4 |
Draft Fatal-Flaw Review version of amending Standard – Consequential amendments |
| 7.1 |
Staff paper: Analysis of stakeholder feedback on ED 316 |
| 7.2 | Exposure Draft ED 316 – Non-current liabilities with covenants |
| 7.3 | Summary of stakeholder feedback to ED 316 |
| 8.1 |
Staff paper: Extending Transition Relief under AASB 1 |
| 8.2 |
Submissions received on ED 315 |
| 8.3 |
AASB Exposure Draft ED 315 Extending Transition Relief under AASB 1 |
| 9.1 |
Cover Memo: Fair Value Measurement for NFP Entities |
| 9.2 |
Staff Paper: Market participant assumptions |
| 9.3 |
Working draft Exposure Draft |
| 10.1 |
Staff Paper: Research update |
| 11.1 |
Cover Memo: Project overview |
| 11.2 |
Staff paper: Tier 3 – Investment Property and Property, Plant and Equipment |
| 11.3 |
Staff paper: Tier 3 – Employee Benefits |
| 11.4 |
Staff paper: Tier 3 – Revenue/Income (preliminary discussion) |
| 11.4.1 |
Supporting documents: Detailed requirement of income pronouncements from other standard setters |
| 11.7.1 |
Research study |
| 12.1 |
Staff paper: staff analysis of the feedback received on ED 317 |
| 12.2 |
Summary of feedback for ED 317 |
| 13.1 |
Staff paper: SPFS disclosures for certain for-profit private sector entities |
| 13.2 |
Preliminary assessment for RIS purposes |
| 13.3 |
Pre-ballot draft of amending Standard re SPFS disclosures |
| 14.1 |
Documents open for comment |
| 15.0 |
Cover Memo: Other Business – Public |
| 15.1 |
Post-implementation review IFRS 9 - Classification and Measurement |
| 15.2 | IPA Letter to AASB on Exposure draft ED 2021/3 Disclosure Requirements in IFRS Standards – A Pilot Approach |
| 15.3 |
IPSASB meeting report – December 2021 |
| Agenda Item No. | Document Title |
| 3.1 | Cover memo: Fair Value Measurement for Not-for-Profit Entities |
| 3.2 | Staff paper: Draft modifications to AASB 13 |
| 3.3 | Staff paper: Other measurement issues on which guidance has been requested |
| 4.1 | Staff Paper: Consideration of proposals and comparison to AASB 1060 |
| 5.1 | Cover Memo: Insurance Activities in the Public Sector |
| 5.2 | Staff paper: Working draft ED |
| 5.3 |
Staff paper: Risk adjustment – alignment of confidence levels |
| 6.1 | Cover Memo: Review of Intangible Assets Accounting Requirements – Revised Draft Staff Paper |
| 7.1 | Cover memo: Project overview |
| 7.2 | Staff paper: Tier 3 – primary financial statements |
| 7.3 | Staff paper: Tier 3 – leases |
| 8.1 | Staff paper: Alternative approaches to address disclosure problems |
| 11.1 | Staff Paper: Income of Not-for-Profit Entities (AASB 1058 and AASB 15 NFP guidance) – narrow-scope amendments |
| 11.2 | Staff Paper: Measurement of right-of-use assets from concessionary leases |
| 12.1 | Research Update |
| 13.1 | Documents open for comment |
| 14.1 | Cover memo: First-time adoption of AASB 1 by a subsidiary Exposure Draft |
| 14.2 | Pre ballot draft: Exposure Draft ED 3XX Application of AASB 1 by an Australian Subsidiary of an Overseas Parent – Transition Relief |
| 15.1 | Staff paper: IASB ED/2021/6 proposals – staff analysis |
| 16.1 | Staff paper: Disclosure of Accounting Policies – Proposed Amendments to Tier 2 and other Australian Accounting Standards |
| 16.2 | Pre-ballot Draft: AASB 2021-X Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards |
| 17.0 | Cover Memo: Other Business – Public |
| 17.2 | IPSASB meeting report – September 2021 |
| 17.3 | Deferring the effective date of 2014 amendments to AASB 10 and AASB 128 |
|
Agenda Item No. |
Document Title |
| 3.1 |
Cover memo |
| 3.2 |
Staff Paper: Draft Comment Letter on IASB’s Third Agenda Consultation |
|
Cover memo |
|
|
Staff paper: Income of Not-for-Profit Entities |
|
| Staff paper: AASB draft ITC Agenda Consultation process | |
|
Draft ITC XX AASB Agenda Consultation 2022-2026 |
|
|
Staff paper: Education session and summary of feedback received to date on ED 311 Management Commentary |
|
|
Slide deck on overview of ED 311 Management Commentary |
|
|
Staff paper: First-time adoption of AASB 1 by a subsidiary |
|
|
Research Update |
|
|
Documents open for comment |
|
|
Cover memo: Insurance Activities in the Public Sector |
|
|
Staff paper: Identifying and accounting for onerous contracts and related unit of account issues |
|
|
Staff paper: Redeliberation of Scope and Risk adjustment topics |
|
|
Staff paper: Measurement of investments backing insurance liabilities |
|
|
Staff paper: Risk mitigation program costs and other similar costs |
|
|
Staff paper: Captive insurers |
|
|
Staff paper: Application of accounting policies for omitted topics and application of higher tier requirements |
|
|
Cover memo: IPSASB Exposure Drafts on Public Sector Measurement |
|
|
Staff paper: Summary of stakeholder feedback |
|
|
Staff paper: Working draft submission |
|
|
Staff Paper: Post Implementation Review Overview |
|
|
Draft work plan for forthcoming Post-implementation Reviews of domestic Standards and Interpretations |
|
|
Staff paper: summary and analysis of stakeholder feedback |
|
|
Cover Memo: Other Business – Public |
|
|
IPSASB meeting report – June and July 2021 |
|
Agenda Item No. |
Document Title |
|
Staff paper: Business Combinations under Common Control |
|
|
Cover memo: Primary objective and staff analysis and recommendations on topics to be included in Tier 3 discussion paper |
|
|
Staff paper: Primary objective of setting Tier 3 |
|
|
Staff paper: Change in accounting policies and correction of errors |
|
|
Cover memo |
|
|
Staff paper: Working draft submission |
|
|
Documents open for comment |
|
Agenda Item No. |
Document Title |
|
Cover memo: Staff analysis and recommendation on certain topics to be included in Tier 3 discussion paper |
|
|
Staff Paper: Setting of Tier 3 reporting requirements in the context of Australian Accounting Standards |
|
|
Staff paper: Tier 3 reporting control and related entities |
|
|
Staff Paper: Agenda Consultation |
|
|
Staff Paper: IASB Third Agenda Consultation |
|
|
Staff Paper: Proposed amendments to the IFRS Foundation’s Constitution to Accommodate an International Sustainability Standards Board |
|
|
Research Update |
|
|
Staff paper: Regulatory Assets and Liabilities |
|
|
Cover memo: Audit engagement-related disclosures |
|
|
Staff paper: Audit Tenure
|
|
|
Staff paper: Auditor Remuneration |
|
|
Cover memo: Going Concern |
|
|
Summary of AASB Virtual Roundtable on AASB ITC 42 Business Combinations under Common Control |
|
|
Cover Memo: Project plan |
|
|
Staff Paper: Overview of IPSASB EDs and the scope of the AASB’s submission to the IPSASB |
|
|
Staff Paper: Current value measurement of operational assets |
|
|
Cover Memo |
|
|
Staff Paper: Discounting and inflating under AASB 17/NZ IFRS 17 by public sector entities |
|
|
Staff Paper: Eligibility for the PAA under AASB 17/NZ IFRS 17 for public sector entities |
|
|
Principles for assessing the applicability of disclosure-only amendments to Tier 1 Standards to AASB 1060 |
|
|
Possible amendments to AASB 1060 and other Standards following amendments to full IFRS Standards |
|
|
AASB 1058 Income of Not-for-Profit Entities targeted outreach |
|
|
Documents open for comment by other organisations |
|
|
Cover memo - Other Business – Public |
|
|
Ballot Draft AASB 2021-X Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction |
| Agenda Paper No. | Document Title |
| 3.1 | SAC 1 for NFP entities and principles for Tier 3 reporting requirements |
| 3.2 | Scope of the NFP FRF discussion paper |
| 3.3 | Principles for Tier 3 reporting requirements |
| 4.1 | Further staff analysis and recommendation on responses to ED 291 |
| 4.2 | Working Draft of the Amending Standard – NFP Definition and Guidance |
| 6.0 | Cover memo: Review of Intangible Assets Accounting Requirements – Update on Draft Staff Report |
| 7.1 | Staff Paper: Measurement of GORTO liability under the modified retrospective transition approach |
| 8.0 | Staff Paper: AASB Agenda Consultation |
| 9.1 | Staff Paper: PIR IFRS 10,11,12 Feedback |
| 9.2 | ITC 43 Submission – HoTARAC |
| 10.1 | Cover Memo Insurance Activities in the Public Sector |
| 10.2 | Staff Paper: Scope of application of AASB 17/NZ IFRS 17 to public sector entities |
| 10.3 | Staff Paper: Risk adjustments for non-financial risk |
| 11.0 | Staff Paper: Going Concern |
| 13.0.0 | Cover memo: Other business |
| 13.1 | Staff Paper: Documents open for comment |
| 13.2 | IPSASB Report – March 2021 |
| Agenda Paper No. | Document Title |
| 3.1 | Staff paper: Scope of application of AASB 17/ PBE IFRS 17 to public sector entities |
| 3.2 | Staff paper: Joint AASB-NZASB project objectives and next steps |
| 4.1 | Agenda Consultation |
| 5.1 | Staff paper: Cover memo-Scope of the public consultation document |
| 5.2 | Staff paper: Possible differential reporting Tiers for not-for-profit private sector entities |
| 5.3 | Staff paper: Applicability of the different tiers to not-for-profit private sector entities |
| 5.4 | Staff paper: Scope of NFP FRF project – Service Performance Reporting |
| 6.1 | Slide deck: BCUCC DP Education Session |
| 7.1 | Staff paper: Analysis of submission on ED 306 and staff recommendations |
| 8.1 | Research Update |
| 10.1 | Staff paper: AASB SMCs to accompany IPSASB EDs relating to Measurement |
| 10.2 | Draft AASB ITC document to be issued together with IPSASB EDs |
| 10.3 | Staff paper: High-level summary of survey results |
| 11.1.0 | Staff paper: Auditor Remuneration Disclosures |
| 12.0 | Cover memo: Documents open for comment |
| 12.1.1 | Staff paper: ED 305 Lease liability in a Sale and Leaseback |
| 13.0 | Cover memo: other business - public |
| 13.4 | IPSASB report, December 2020 |