Australian Government
Australian Accounting Standards Board
AASB Agendas, Action Alerts, Minutes and Public Papers for 2020 AASB Board Meetings.
| Board Meeting Dates 2020 |
Meeting No. |
Agenda | Board Papers | Action Alert | Minutes |
| March 5-6 | 174 | Available | Available | Available | Available |
| April 30* | 175 | Available | Available | Available | Available |
| June 11* | 176 | Available | Available | Available | Available |
| Sept 16-17* | 177 | Available | Available | Available | Available |
| Nov 11-12* | 178 | Available | Available | Available | Available |
* Meeting to be held by Videoconference
| Agenda Paper No. | Document Title |
| 3.1 | Staff paper: Summary of feedback from initial targeted consultation and next steps |
| 4.1 | Staff paper: Future direction of the project |
| 4.2 | Staff paper: Summary of feedback from users of public sector entities’ financial statements |
| 5.1 | Staff paper: Termination for Convenience Clauses |
| 6.1 | Staff Paper: Consider Feedback on the Discussion Paper and decide on issues for submission to IASB |
| 6.2 | Working draft submission to IASB: Discussion Paper Business Combinations-Disclosures, Goodwill and Impairment |
| 6.3 | Comment Letters received: Discussion Paper Business Combinations-Disclosures, Goodwill and Impairment (combined) |
| 7.1 | Staff Paper: ED 302 feedback |
| 8.0 | Staff Paper: Documents Open for Comment |
| 9.0 | Staff Paper: Other Business – Public |
| 9.4.1 | IPSASB Report – September 2020 meeting |
| 11.1 | Staff Paper: Going Concern |
| 14.1 | Staff Paper: Sustainability Reporting |
| Agenda Paper No. | Document Title |
| 4.1 | Staff Paper: Consider Feedback on Discussion Paper and decide on issues for submission to IASB |
| 5.1 | Staff Paper: Summary of Initial feedback received from regulators and conceptual framework panel members |
| 6.1 | Staff Paper: Comment letters received and draft submission on General Presentation and Disclosures |
| 6.2 | Draft submission to IASB: General Presentation and Disclosures |
| 6.3 | Comment Letters received: General Presentation and Disclosures (combined) |
| 6.5 | Late submission received: QBE Insurance Group |
| 7.1 | Staff Paper: Stakeholders’ feedback on proposed disclosures about adjustments on restricted land |
| 7.2 | Staff Paper: Paper for Project Advisory Panel meeting held on 14 August 2020, annotated with summary of feedback received from stakeholders |
| 8.1 | Staff Paper: Draft AASB submission to IPSASB |
| 10.1 | Staff Paper: NFP Conceptual Framework |
| 10.2 | NFP Conceptual Framework: RCF and IPSASB CF Comparison |
| 10.3 | Conceptual Framework for Financial Reporting: Proposed staff amendments |
| 11.0 | Staff Paper: Documents open for Comment |
| 12.1 | Staff Paper: IBOR Phase 2 amendments |
| 12.2 | Ballot draft: AASB 2020-X Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform—Phase 2 |
| 13.0 | Cover memo |
| 13.4.1 | IPSASB Report – June/July 2020 |
| Agenda Paper No. | Document Title |
| 3.0 | Cover memo/general update |
| 3.2 | Lease concessions – NFP public sector and Tier 2 disclosures |
| 4.1 | Staff Paper: Consider Feedback on ED 298 and decide on submission to IASB |
| 5.1 | Staff paper: NFP Conceptual Framework project plan |
| 7.1 | Staff paper: Disclosures about discounts on restricted land |
| 7.2 | Staff’s proposed draft amendments to AASB 13 – proposed disclosures about discounts on restricted land |
| 8.1 | Cover Memo: Revision of The AASB’s For-Profit Entity Standard-Setting Framework |
| 8.2 | Draft revised The AASB’s For-Profit Entity Standard-Setting Framework (Month 2020) |
| 9.1 | Documents open for comment by other organisations |
| 10.0 | Cover Memo Other Business |
| Agenda Paper No. | Document Title |
| 3.1 | Staff Paper: Proposed amendments - disclosure of compliance with R&M requirements in SPFS of FP private sector entities |
| 3.2 | Pre-ballot Draft: AASB 2020-X Amendments to Australian Accounting Standards – Disclosure in Special Purpose Financial Statements of Certain For Profit Private Sector Entities on Compliance with Recognition and Measurement Requirements |
| 4.1 | Staff Paper: Consider Feedback on ED 298 and decide on submission to IASB |
| 5.1 | Staff Paper: Response to financial reporting issues of COVID-19 |
| 6.1 | IBOR draft comment letter to IASB |
| 7.1 | Further staff analysis and recommendations on certain responses to ED 291 |
| 8.1 | Presentation slides: Encouraging disclosures about discounts on restricted land as an interim step |
| 10.1 | International Documents Open for Comment |
| 11.0 | CM Other Business public |
| Agenda Paper No. | Document Title |
| 3.1 | Staff Paper: Initial summary responses to ED 297 & 295 |
| 3.2 | Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities |
| 3.3 | General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities |
| 3.5 | Staff Paper: Summary of NFP private and public sector specific issues raised in relation to ED 295 and staff recommendations |
| 5.1 | Staff Paper: Report on December 2019 Meeting of the IPSASB |
| 6.1 | Staff Paper: Amendments to AASB 101 |
| 6.2 | Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current |
| 7.1 | Staff Paper: Documents open for comment by other organisations |
| 8.0 | Cover Memo |
| 11.1 | Staff Paper: ROU assets under concessionary leases and draft ED |
| 11.2 | Amendments to Australian Accounting Standards – Fair Value Measurement of Non-Financial Assets of Not-for-Profit Entities Held Primarily for their Service Capacity |
| 11.3 | Tabled Paper: Letter from HoTARAC |
| 13.1 | Staff Paper: Staff analysis and recommendations on certain responses to ED 291 |
| 15.1 | AASB Work Program |