Australian Government
Australian Accounting Standards Board
AASB Agendas, Action Alerts, Minutes and Public Papers for 2018 - 2019 AASB Board Meetings.
| Board Meeting Dates 2019 |
Meeting No. |
Agenda |
Action Alert | Minutes |
| Feb 19 | 169 | Available | Available | Available |
| April 30 | 170 | Available | Available | Available |
| June 14 | 171 | Available | Available | Available |
| Sept 17-18 | 172 | Available | Available | Available |
| Nov 21 | 173 | Available | Available |
| Board Meeting Dates 2018 |
Meeting No. |
Agenda |
Action Alert | Minutes |
| Feb 14 | 162 | Available | Available | Available |
| Mar 23 | 163 | Available | Available | Available |
| May 10 | 164 | Available | Available | Available |
| Jun 14 | 165 | Available | Available | Available |
| Aug 14 | 166 | Available | Available | Available |
| Sep 4-5 | 167 | Available | Available | Available |
| Nov 13 | 168 | Available | Available | Available |
| Agenda Paper No. | Document Title |
| 3.1 | Staff Paper: Initial summary responses to ED 291 |
| 4.0 | Cover Memo – Project Plans |
| 4.1 | Public Sector Financial Reporting Framework project plan |
| 5.1 | NFP Private Sector Financial Reporting Framework project plan |
| 6.1 | Cover Memo |
| 6.2 | Working draft of Exposure Draft Amendments to Australian Accounting Standards – Fair Value Measurement of Non-Financial Assets of Not-for-Profit Entities Held for their Service Capacity (marked up for changes since the June 2019 meeting draft) |
| 6.3 | A clean version of Agenda Paper 6.2 – ie without mark ups (for reference only) |
| 6.4 | Letter from Mr John Harvey dated 6 June 2019 (for noting) |
| 6.5 | Submission from Australis Asset Advisory Group received on 16 September 2019 (for noting) |
| 6.6 | Letter from the Australasian Council of Auditors General (ACAG) dated 23 September 2019 (for noting) |
| 7.1 | Staff paper – Update on research and education |
| 9.1 | Staff paper – Report on the IPSASB meeting, September 2019 |
| 10.0 | Cover Memo – Roundtable Summaries |
| 10.1 | Staff paper – summary of feedback from roundtables on ED 297 |
| 11.1 | Staff paper – summary of feedback from roundtables on ED 295 |
| 12.0 | Staff paper - Research Grants |
| 12.1 | Ballot Draft of Amendments to Australian Accounting Standards - Research Grant Examples and Deferral of AASB 15 and AASB 1058 for Not-for-Profit Entities |
| 12.2 | Submissions on Fatal-Flaw Review Draft of Amendments to Australian Illustrative Examples for NFP Entities accompanying AASB 15 – Nexia, AAMRI and ACAG |
| 12.3 | Further submissions on Fatal Flaw Review Draft |
| 13.1 | Staff paper – Management Commentary project plan |
| 14.1 | Staff paper – Remuneration reporting project plan |
| 15.1 | Staff paper – Intangible assets project plan |
| 16.1 | Staff paper – PFS project plan |
| 17.1 | Staff paper - Interest Rate Benchmark Reform – Phase 1 Tier 2 RDR |
| 18.0 | Staff paper Open for comments document |
| 20.0 | UPDATED: Cover Memo - Other Business |
| 20.7 | AASB’s submission into Inquiry into Regulation of Auditing |
| 22.2 | Work program |
| 24.0 | Cover memo - Disclosure of Compliance with R&M in SPFS |
| 24.1 | Ballot draft of Amendments to Australian Accounting Standards – Disclosure in Special Purpose Financial Statements of Not-for-Profit Private Sector Entities on Compliance with Recognition and Measurement Requirements – clean version |
| 24.2 | Ballot draft of Amendments to Australian Accounting Standards – Disclosure in Special Purpose Financial Statements of Not-for-Profit Private Sector Entities on Compliance with Recognition and Measurement Requirements – marked up version |
| 25.0 | Cover memo - AASB 1054 – Disclosure re New IFRS Standards Not Yet Issued in Australia |
| 25.1 | Ballot draft of Amendments to Australian Accounting Standards – Disclosure of the Effect of New IFRS Standards Not Yet Addressed in Australia |
| 25.2 | Submission received on Fatal-Flaw Review version |
| Agenda Paper No. | Document Title |
| 8.1 | Staff paper: Implementation issues re AASB 1059 |
| 8.2 | Draft amending standard (amendment section) |
| 8.3 | Marked-up version of draft amending standard (amendment section) |
| 8.4 | Submissions received on the Fatal-Flaw Review draft standard |
| 10.1 | Summary of Submission to IASB ED 2019/4 Amendments to IFRS 17 |
| 10.2 | AASB Submission to IASB ED 2019/4 Amendments to IFRS 17 |
| 11.1 | Cover Memo: Possible AASB Submission to Parliamentary Inquiry into Regulation of Auditing |
| 11.2 | Potential Points for Submission by AASB to Parliamentary Inquiry into Regulation of Auditing |
| 11.3 | Terms of Reference for Parliamentary Inquiry into Regulation of Auditing |
| 12.1 | Staff paper: Disclosure of effect of new IFRS Standard not yet issued in Australia |
| 13.1 | Staff Paper: GAAP GFS Reconciliation Requirements |
| 13.2 | HoTARAC Letter |
| 13.3 | Overview of AASB 1049 |
| 13.4 | Extract of 2019-20 Budget Papers |
| 14.1 | Staff Paper: Implementation Issues regarding AASB 2018-8 |
| 14.2 | Letter from South Australia Department of Treasury and Finance regarding AASB 2018-8 |
| 15.1 | Australian Financial Reporting Framework - Not-for-Profit Public Sector Entities |
| 16.1 | Staff Paper: Update on June 2019 Meeting of IPSASB |
| 16.2 | Agenda Paper: Report from IPSASB Consultative Advisory Group Meeting |
| 17.1 | Staff Paper feedback on ED 297 and ED 295 comment period |
| 17.2 | Letter from Nexia |
| 17.3 | Email CAANZ and CPA Australia |
| 18.1 | Staff Paper: AASB 1054 - Disclosure of Compliance with R&M in SPFS-REVISED |
| 19.1 | Cover Memo Draft AASB Education Strategy |
| 19.2 | Draft AASB Education Strategy |
| 20.1 | Cover Memo Draft AASB EISSF |
| 20.2 | Draft AASB EISSF |
| 21.1 | Update on ASIC Research Report 12 Findings |
| 22.1 | Staff Paper: Staff FAQs on Research Grants |
| 22.2 | Draft Revised Illustrative Example 4 to AASB 15 |
| 22.3 | Draft Revised Staff FAQs on Research Grants |
| 22.4 | Draft Revised Staff FAQs Flowchart – Chart 3 |
| 22.5 | AAMRI Letter |
| 23.1 | Presentation on Research Report 11 findings on charities lodging with ACNC |
| 24.1 | Cover Memo: AASB Due Process Framework for Setting Standards |
| 24.2 | Draft AASB Due Process Framework for Setting Standards |
| 25.0 | Cover memo Update on UAC meeting |
| 25.1 | Summary meeting minutes from August UAC |
| 25.2 | Terms of references |
| 26.0 | Cover Memo Documents open for comment |
| 27.1 | Cover Memo: AASB International Strategy Policy Paper |
| 27.2 | Draft AASB International Strategy |
| 28.0 | Cover Memo Other Business |
| Agenda Paper No. | Document Title |
| 3.0 | Cover Memo |
| 3.1 | [Pre Ballot Draft] Exposure Draft 2XX New Accounting Standard: General Purpose Financial Statements – Simplified Disclosures for Tier 2 Entities |
| 3.2 | Staff Analysis: Detailed comparison of R&M requirements in IFRS for SMEs Standard and full IFRS and analysis of impact on disclosures (For for-profit entities) |
| 3.3 | Staff Analysis: Extent of NFP modification required |
| 3.4 | Staff Analysis: AASB Standards coverage in the new Tier 2 Standard |
| 3.5 | Staff Analysis: AASB Interpretations coverage in the new Tier 2 Standard |
| 3.6 | Staff Analysis: Detailed comparison with SDR and RDR |
| 4.0 | Cover Memo: Removal of SPFS for FP entities - Phase 2 ED |
| 4.1 | [Pre Ballot Draft] ED XXX Amendments to Australian Accounting Standards – Removal of Special Purpose Financial Statements under Standards for For-Profit Entities |
| 6.1 | Cover memo: Working draft of Exposure Draft and items for Discussion |
| 6.2 | Working draft of Exposure Draft Amendments to Australian Accounting Standards – Fair Value Measurement of Non-cash-generating Assets of Not-for-Profit Public Sector Entities |
| 7.0 | Staff Paper |
| 7.1 | IASB Exposure Draft ED/2019/1: Interest Rate Benchmark Reform |
| 7.2 | AASB Comments on IASB ED/2019/1 Interest Rate Benchmark Reform |
| 7.3 | IASB Exposure Draft: Proposed amendments to the IFRS Foundation Due Process Handbook |
| 7.4 | IASB Exposure Draft ED/2019/2: Annual Improvements to IFRS Standards 2018–2020 (IFRS 1, IFRS 9, IFRS 16 and IAS 41) |
| 8.0 | Cover Memo: Other Business |
| 8.2.1 | Letter from HoTARAC: Request to amend paragraph 41 of AASB 1049 Whole of Government and General Government Sector Financial Reporting |
| 8.2.2 | Letter from Department of Treasury and Finance in South Australia: Request for clarification on AASB 2018-8 Amendments to Australian Accounting Standards – Right of Use Assets of Not for Profit Entities |
| 8.3.1 | EY Publication: IFRS 15 No impact? Now prove it |
| 8.3.2 | The Age Article - Construction giant CIMIC targeted over $800m profit boost |
| 8.3.3.1 | Australian Council of Superannuation Investors (ACSI) report Towards Better Corporate Accountability |
| 8.3.3.2 | The Australian Article - ACSI report Towards Better Corporate Accountability |
| 8.3.4 | IASB Update - April 2019 |
| 8.3.5 | IASB Update - May 2019 |
| 10.2 | AASB Forward Work Plan |
| 12.0 | Cover Memo |
| 12.1 | [Pre Ballot Draft] Exposure Draft 2019-XX Amendments to Australian Accounting Standards – Disclosure of Compliance with Recognition and Measurement Requirements |
| 13.1 | Cover memo: Ballot draft of Fatal-Flaw Review version of proposed amending Standard |
| 13.2 | Ballot draft of Fatal-Flaw Review version of AASB 2019-X Amendments to Australian Accounting Standards – Implementation of AASB 1059 |
| Agenda Paper No. | Document Title |
| 3.0 | AASB Research Report update - Financial Reporting Practices of For-profit non-disclosing entities lodging SPFS |
| 4.1 | AASB 1054 - Disclosure of Compliance with R&M in SPFS |
| 5.1 | Removal of SPFS for FP Entities - Timeline |
| 6.1 | Removal of SPFS for FP Entities - Transitional relief approach A: Provide no additional relief |
| 6.2 | Removal of SPFS for FP Entities - Transitional relief approach B1: 'Push-down' accounting |
| 6.3 | Removal of SPFS for FP Entities - Transitional relief approach B2: relief from comparatives |
| 6.4 | Removal of SPFS for FP Entities - Transitional relief approach B3: option to write off deemed goodwill |
| 7.1 | AASB 1059 - Implementation Issues |
| 7.2 | Submission to Fatal Flaw Review - AASB 2018-X ACAG |
| 8.1 | Fair Value Measurement - Public Sector Update |
| 10.1 | Report on March 2019 Meeting of the IPSASB |
| 11.0 | Documents Open for Comment by Other Organisations |
| 12.0 | Other Business Summary - Public |
| 12.3.1 | Property Valuation Article |
| 12.3.2 | Corporate Governance Principles and Reccommendations ASX CGC |
| 12.3.3 | IASB Update February 2019 |
| 12.3.4 | IASB Update March 2019 |
| 12.3.5 | IFRIC Update March 2019 |
| 12.3.6 | Michael West article - KPMG: “do as I say, not as I do” just check out Aldi |
| 12.3.7 | AFR Luke Housego article - Red tape change to make credit crunch worse |
| 14.2 | AASB Work Program |
| Agenda Paper No. | Document Title |
| 3.1 | Preliminary Findings on Lodgements by Non-Disclosing Entities With ASIC |
| 4.1 | Staff Paper: Phase 2 submissions REVISED |
| 4.2 | ITC 39 |
| 4.3.1 | Extracts from submissions received on Phase 2 ITC 39 relating to each of specific and general matter for comment, and other matters raised by respondents REVISED |
| 4.3.2 | Full submissions received on Phase 2 ITC 39 |
| 4.4 | AASB Staff Paper: Enhancing the revised Conceptual Framework and replacing Special Purpose Financial Statements, For-profit User and Preparer Survey Results |
| 4.5 | The Australian Financial Review (AFR) article: Kenneth Hayne must traverse a legal quagmire |
| 4.6 | KPMG new conceptual framework – polling questions |
| 4.7 | Enhancing financial reporting and replacing SPFS – Roundtable Summaries |
| 5.1 | Staff Paper: Legislation Research report |
| 5.2 | Research Report (Legislation Research) |
| 6.1 | Staff paper: NFP definition and guidance |
| 6.2 | Draft Exposure Draft: NFP definition and guidance |
| 7.1 | Staff paper: IFRS for SMEs disclosures – new Tier 2 framework |
| 7.2 | (WORKING DRAFT) Detailed comparison of R&M requirements in IFRS for SMEs Standard and full IFRS and analysis on impact of disclosures |
| 7.3 | (WORKING DRAFT) Draft ED 2XX – For noting only |
| 8.1 | Staff Paper: Consider submissions and the approach to IPSAS |
| 8.2 | Written submissions received on ITC41 |
| 8.3 | ITC 41 The AASB’s Approach to International Public Sector Accounting Standards |
| 9.0 | Cover Memo: Goodwill and Impairment (Research paper by Deloitte) |
| 9.1 | Working Draft Research Report No. X “Could accounting standard setters look to market analysts for improved impairment guidance?” |
| 10.1 | Update on NFP Outreach |
| 11.1 | Update IPSASB Meeting, December 2018 |
| 12.0 | Documents open for comment by other organisations |
| 13.0 | Cover Memo: Other Business |
| 13.1.1 | AASB submission on IASB DP/2018/1 (FICE) |
| 13.2.1 | Submission to AASB on ITC 40 (FICE) |
| 13.3.1 | AASB and AUASB joint publication on Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB Practice Statement 2 |
| 13.3.2 | ASIC issued a report on the results from its audit firm inspections for the period 1 January 2017 to 30 June 2018. |
| 13.3.3 | IASB update – November 2018 |
| 13.3.4 | IASB update – December 2018 |
| 13.3.5 | IASB update – January 2019 |
| 13.3.6 | IFRIC update – November 2018 |
| 13.3.7 | IFRIC update – January 2019 |
| 13.3.9 | Final Report: Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry |
| 13.3.10 | CPA Research Report 05: Decision-usefulness in financial reports |
| 13.3.11 | ASIC Findings from 30 June 2018 financial reports |
| 14.3 | Work Program |
| Agenda Paper No. | Document Title |
| 4.1 | Staff Paper: ITC 39 Phase 1 Submissions |
| 4.2 | Full written submission received on ITC 39 – Phase 1 |
| 4.3 | For noting: ITC 39 Applying the IASB’s Revised Conceptual Framework and Solving the Reporting Entity and Special Purpose Financial Statement Problems |
| 4.4 | Submission received from the ACNC on ITC 39 |
| 5.1 | Staff Paper: ITC 39 Phase 1 amendments |
| 5.2 | Pre-Ballot Draft – Conceptual Framework for Financial Reporting |
| 5.3 | Pre-Ballot Draft – AASB 2018-X Amendments to Australian Accounting Standards – References to the Conceptual Framework |
| 6.0 | Cover memo - Financial Instruments with Characteristics of Equity |
| 6.1 | Draft AASB comment letter - Financial Instruments with Characteristics of Equity |
| 6.2 | For noting: ITC 40 Financial Instruments with Characteristics of Equity |
| 7.1 | Slides - AASB 17 Insurance Contracts TRG update |
| 7.2 | For noting: Letter dated 3 September 2018 from EFRAG to IASB Re: IFRS 17 Insurance Contracts: Issues raised by constituents |
| 7.3 | For noting: Letter dated 18 October 2018 to EFRAG Re: the European endorsement process of IFRS 17 Insurance Contracts |
| 8.1 | Staff Paper: Relief for NFP lessees from fair valuing ROU assets in peppercorn leases |
| 8.2 | Pre-ballot draft of Amending Standard – Alternative 1A (complete Standard) |
| 8.3 | Pre-ballot draft of Amending Standard – Alternative 1B (amendment section) |
| 8.4 | Pre-ballot draft of Amending Standard – Alternative 2A (amendment section) |
| 8.5 | Pre-ballot draft of Amending Standard – Alternative 2B (amendment section) |
| 9.0 | Cover Memo – ITC 39 Phase 2 – Summary of Feedback received from Phase 2 Outreach in September |
| 9.1 | Enhancing financial reporting and replacing SPFS - Roundtable Summaries |
| 9.2 | Staff FAQs - Replacing the reporting entity concept and removing the option for Special Purpose Financial Statements |
| 9.3 | AASB Sep roundtables slide pack |
| 11.1 | Staff Paper – Definition of a Business: Amendments to AASB 3 |
| 12.1 | Slides – Extractive Activities Project Update |
| 12.2 | IASB Outreach Request – Terms of Reference |
| 13.0 | Cover Memo: Other Business – Public |
| 13.3.1 | Report Exploring the Potential to Align Accounting and Tax Systems in Australia |
| 13.3.2 | IASB update – September 2018 |
| 13.3.3 | IASB update – October 2018 |
| 13.3.4 | IFRIC update – September 2018 |
| 15.4 | Draft Work Program |
| 17.1 | Staff Paper: Documents open for comment update |
| Agenda Paper No. | Document Title |
| 3.0 | Cover Memo: Licences |
| 3.1 | Pre-Ballot Draft - AASB 2018-X (Marked up version) |
| 3.2 | Pre-Ballot Draft - AASB 2018-X (Clean version) |
| 4.1 | Staff Paper: Overview of responses to securitisation issue |
| 4.2.1 | Full written submission received from the Australian Banking Association on ITC 39 |
| 4.2.2 | Full written submission received from the Australian Securitisation Forum on ITC 39 |
| 4.3 | For noting: ITC 39 Applying the IASB’s Revised Conceptual Framework and Solving the Reporting Entity and Special Purpose Financial Statement Problems |
| 5.0 | Cover Memo: Project Plan |
| 5.1 | Education Session: Slide pack |
| 5.2 | For noting: ITC 40 Financial Instruments with Characteristics of Equity |
| 6.1 | Slides: Research activities |
| 8.1 | Staff Paper: Summary of comments on Insurance Discussion Paper |
| 8.2 | For noting: Discussion Paper Australian-specific Insurance Issues – Regulatory Disclosures and Public Sector Entities |
| 9.1 | Staff Paper: Options for implementing phase 1 |
| 10.1 | Staff Paper: project update |
| 11.1 | Staff Paper: Deferring the effective date of AASB 1059 |
| 11.2 | Letter from HoTARAC to AASB re AASB 1059 effective date |
| 12.0 | Cover Memo: The Big Picture |
| 13.1 | Work Program |
| 14.0 | Cover Memo: Other Business |
| 14.1.1 | AASB’s submission on European Commission Consultation Document Fitness Check on the EU Framework for Public Reporting by Companies |
| 14.1.2 | AASB’s submission on IASB’s ED/2018/1 Accounting Policy Changes |
| 14.1.3 | AASB’s submission on Consultation Paper Review of the ASX Corporate Governance Council’s Principles and Recommendations |
| 14.3.1 | CFA Institute response to EQ questionnaire |
| 14.3.2 | FRC Position Statement on External Reporting |
| 14.3.3 | IASB update – June 2018 |
| 14.3.4 | IASB update – July 2018 |
| 14.3.5 | IFRIC update – June 2018 |
| 14.3.6 | AASB Staff FAQs for Co-operative and Mutual Enterprises |
| 14.3.7 | AASB Staff FAQ for Not-for-profit Entities |
| Agenda Paper No. | Document Title |
| 3.0 | Cover Memo: Progessing the Licences project |
| 3.1 | Staff Paper: Updated examples |
| 3.2 | Staff Paper: Alternate approach |
| Agenda Paper No. | Document Title |
| 4.1 | Recommendations on progressing ED 283 Implementation Guidance for NFP Public Sector Licensors |
| 4.2 | For noting: Full written submissions received on ED 283 |
| 4.3 | For noting: AASB ED 283 Amendments to Australian Accounting Standards – Australian Implementation Guidance for NFP Public Sector Licensors |
| 5.1 | Staff paper - draft responses to EC Consultation |
| 5.2 | Draft AASB Submission, European Commission, Consultation Document Fitness Check on the EU Framework for Public Reporting by Companies |
| 5.3 | European Commission, Consultation Document Fitness Check on the EU Framework for Public Reporting by Companies |
| 5.4 | IASB release – IASB and IFRS Foundation Chairmen Urge Constituents to Respond to European Commission Consultation |
| 6.1 | Cover memo – Collation of submissions received on ED 284 |
| 6.2 | Staff paper – Summary of responses to ED 284 and staff recommendations |
| 6.3 | Submission on ED 284 – EY |
| 6.4 | Submission on ED 284 – ACAG |
| 6.5 | Submission on ED 284 – HoTARAC |
| 6.6 | Submission on ED 284 – KPMG |
| 6.7 | Submission on ED 284 – PwC |
| 6.9 | For noting: AASB ED 284 Recent Standards – Reduced Disclosure Requirements |
| 7.0 | Cover memo - Consolidated and Seperate/Individual Financial Statements |
| 7.1 | Working Draft: Research Report - Consolidated and Seperate/Individual Financial Statements |
| 7.2 | Project plan - Consolidated and Seperate/Individual Financial Statements |
| 8.1 | Staff paper - Outreach on goodwill impairment |
| 8.2 | For noting – ASAF paper on Goodwill and impairment |
| 8.3 | For noting – EFRAG Discussion Paper on Goodwill Impairment test: can it be improved? |
| 10.1 | Staff paper on IASB ED/2018/1 Accounting Policy Changes |
| 10.2 | Draft AASB comment letter on IASB ED/2018/1 Accounting Policy Changes |
| 10.3 | AASB ED 285 Accounting Policy Changes |
| 11.1 | Work Program |
| Agenda Paper No. | Document Title |
| 4.1 | Staff Paper: IASB ED/2018/1 Accounting Policy Changes |
| 4.2 | For noting: ED 285 Accounting Policy Changes |
| 5.1 | For noting: Staff paper – Summary of responses to ED 283 |
| 5.2 | For noting: ED 283 Amendments to Australian Accounting Standards – Australian Implementation Guidance for NFP Public Sector Licensors |
| 5.3 | For noting: Submissions received on ED 283 (Sub 1 - 7) |
| A.1 | Submission from AASB to IPSASB: ED 63 Social Benefits |
| Agenda Paper No. | Document Title |
| 5.1 | Presentation – Executive Remuneration Reporting |
| 5.2 | Executive Summary – Executive Remuneration Disclosure in Australia |
| 6.0 | Cover memo - Australian Financial Reporting Framework - Public Sector Entities |
| 6.1 | AASB Staff Research Report No. X Financial Reporting Requirements for Public Sector Entities |
| 6.2 | Discussion Paper - Possible options for Improving the Financial Reporting Framework for Australian Public Sector Entities |
| 8.0 | Cover memo – Social Benefits |
| 8.1 | Draft AASB Letter - Social Benefits |
| 9.1 | Staff Paper – Plan Amendment, Curtailment or Settlement: Amendments to AASB 119 |
| 9.2 | Ballot Draft of Amending Standard AASB 2018-X |
| 10.1 | Work Program |
| Agenda Paper No. | Document Title |
| 3.0 | Cover Memo – Australian Financial Reporting Framework |
| 3.1 | Draft Research Report No.X Financial Reporting Requirements for Public Sector Entities |
| 4.0 | Cover Memo – Conceptual Framework Project |
| 4.1 | Ballot Draft of AASB Consultation Paper Conceptual Framework for Financial Reporting – Application of the IASB’s Revised Conceptual Framework in Australia |
| 4.2 | Proposed project timeline and Conceptual Framework Project Advisory Panel |
| 6.1 | Staff Paper – Annual Improvements 2015–2017 Cycle |
| 6.2 | Ballot Draft of Amending Standard AASB 2018-X |
| 7.1 | Presentation – AASB 17 TRG Update |
| 8.1 | Presentation – Tax Transparency Code Disclosure Update |
| 9.1 | Staff Paper – Preliminary views for AASB submission |
| 9.2 | Presentation – Social Benefits |
| 11.1 | Staff Paper – Collation of comments on ITC 37 |
| 11.3 | ITC 37 The AASB’s Standard-Setting Frameworks for For-Profit Entities and Not-for-Profit Entities |
| 12.1 | Staff Paper – CCIV update and implications for Standards |
| 12.2 | Proposed regulatory framework for CCIVs |
| 13.1 | Work Program |