Pending

Pending work-in-progress documents are proposal documents of various types that are no longer open for comment: 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 The documents retain the “pending” status until they are superseded in some way. For example, the Board may consider the comments received on an Exposure Draft and decide 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), a submission from the AASB and comment letters to the AASB.

Exposure Draft - ED 313 Initial Application of AASB 17 and AASB 9 – Comparative Information - August 2021 - Pending

Download PDF - 396kB

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Related pronouncement

AASB 17 Insurance Contracts - July 2020 (Compilation)

Download PDF - 1769kB

Applies to reporting periods beginning on or after 01 Jan 2023

Exposure Draft - ED 312 Disclosure of Accounting Policies – Proposed Amendments to Tier 2 and Other Australian Accounting Standards - August 2021 - Pending

Download PDF - 379kB

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Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2019 (Compilation)

Download PDF - 1381kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 1054 Australian Additional Disclosures - March 2020 (Compilation)

Download PDF - 1525kB

Applies to reporting periods beginning on or after 01 Jul 2021

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - March 2021 (Compilation)

Download PDF - 2005kB

Applies to reporting periods beginning on or after 01 Jul 2021

Comment letters to AASB

CA ANZ / CPA - 29 Sep 2021 - Download PDF - 692kB

Deloitte - 30 Sep 2021 - Download PDF - 858kB

HoTARAC - 05 Oct 2021 - Download PDF - 780kB

Exposure Draft - ED 311 Management Commentary - June 2021 - Pending

Download PDF - 790kB

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Submission from AASB

To IASB - 22 Nov 2021 - Download PDF - 387kB

Exposure Draft - ED 310 Lack of Exchangeability - May 2021 - Pending

Download PDF - 341kB

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Related pronouncement

AASB 121 The Effects of Changes in Foreign Exchange Rates - March 2020 (Compilation)

Download PDF - 927kB

Applies to reporting periods beginning on or after 01 Jul 2021

Exposure Draft - ED 307 Regulatory Assets and Regulatory Liabilities - February 2021 - Pending

Download PDF - 394kB

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Related pronouncement

AASB 14 Regulatory Deferral Accounts - May 2019 (Compilation)

Download PDF - 1034kB

Applies to reporting periods beginning on or after 01 Jan 2020

Submission from AASB

To IASB - 30 Jul 2021 - Download PDF - 458kB

Exposure Draft - IPSASB ED 75 Leases and related Request for Information - January 2021 - Pending

Download PDF - 11kB

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Submission from AASB

To IPSASB - 17 May 2021 - Download PDF - 325kB

Exposure Draft - ED 305 Lease Liability in a Sale and Leaseback - December 2020 - Pending

Download PDF - 373kB

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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

Submission from AASB

To IASB - 29 Mar 2021 - Download PDF - 263kB

Exposure Draft - ED 302 Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities - June 2020 - Pending

Download PDF - 677kB

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Documents related to this Exposure Draft:

Related pronouncement

AASB 1054 Australian Additional Disclosures - March 2020 (Compilation)

Download PDF - 1525kB

Applies to reporting periods beginning on or after 01 Jul 2021

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - March 2020 (Compilation)

Download PDF - 1727kB

Applies to reporting periods beginning on or after 01 Jul 2021

Comment letters to AASB

Accounting Professional & Ethical Standards Board - 11 Sep 2020 - Download PDF - 289kB

ASBFEO - 14 Sep 2020 - Download PDF - 683kB

Australian Institute of Company Directors - 10 Sep 2020 - Download PDF - 157kB

CPA Australia and CA ANZ - 11 Sep 2020 - Download PDF - 246kB

EY - 11 Sep 2020 - Download PDF - 48kB

FRS - 11 Sep 2020 - Download PDF - 63kB

Grant Thornton - 11 Sep 2020 - Download PDF - 277kB

IPA - 11 Sep 2020 - Download PDF - 304kB

keithreilly.com.au - 08 Sep 2020 - Download PDF - 434kB

KPMG - 09 Sep 2020 - Download PDF - 93kB

Nexia Australia - 10 Sep 2020 - Download PDF - 291kB

Pitcher Partners - 07 Sep 2020 - Download PDF - 562kB

PwC - 04 Sep 2020 - Download PDF - 70kB

Exposure Draft - ED 298 General Presentation and Disclosures - January 2020 - Pending

Download PDF - 946kB

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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 but before 01 Jul 2021

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 but before 01 Jul 2021

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 but before 01 Jul 2021

Submission from AASB

To IASB - 30 Sep 2020 - Download PDF - 328kB

Exposure Draft - ED 270 Reporting Service Performance Information - August 2015 - Pending

Download PDF - 911kB

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Documents related to this Exposure Draft:

Comment letters to AASB

Australasian Council of Auditors-General - 29 Apr 2016 - Download PDF - 534kB

Australian Catholic Bishops Conference - 29 Apr 2016 - Download PDF - 119kB

Australian Charities and Not-for-profits Commission - 28 Apr 2016 - Download PDF - 444kB

Australian Council for International Development - 28 Apr 2016 - Download PDF - 411kB

Belinda Luke – Associate Professor QUT - 05 Jan 2016 - Download PDF - 167kB

Chartered Accountants Australia and New Zealand - 28 Apr 2016 - Download PDF - 173kB

Community Council for Australia - 29 Apr 2016 - Download PDF - 809kB

CORE Community Services - 16 May 2016 - Download PDF - 356kB

Council of Rural RDCs - 29 Apr 2016 - Download PDF - 323kB

CPA Australia - 06 May 2016 - Download PDF - 210kB

Ernst & Young - 29 Apr 2016 - Download PDF - 90kB

HoTARAC - 29 Apr 2016 - Download PDF - 1507kB

Institute of Public Accountants - 11 May 2016 - Download PDF - 688kB

John Church - 28 Apr 2016 - Download PDF - 676kB

Keith Reilly - 29 Apr 2016 - Download PDF - 256kB

KPMG - 29 Apr 2016 - Download PDF - 92kB

Local Govt Finance Professionals Qld Inc - 01 May 2016 - Download PDF - 1341kB

MSNA Pty Ltd - 26 Apr 2016 - Download PDF - 135kB

National Disability Services - 29 Apr 2016 - Download PDF - 282kB

Nexia Australia - 26 Apr 2016 - Download PDF - 74kB

Not-for-profit Law, Justice Connect - 29 Apr 2016 - Download PDF - 339kB

NSW Treasury - 29 Apr 2016 - Download PDF - 1305kB

PKF - 12 May 2016 - Download PDF - 251kB

PricewaterhouseCoopers - 06 May 2016 - Download PDF - 292kB

Qld Department of the Premier and Cabinet - 29 Aug 2016 - Download PDF - 538kB

QUEENSLAND TREASURY - 07 Oct 2016 - Download PDF - 158kB

Saward Dawson - 29 Apr 2016 - Download PDF - 207kB

The Australian Institute of Company Directors - 29 Apr 2016 - Download PDF - 257kB

Vision Australia - 02 Dec 2015 - Download PDF - 482kB

William Buck - 13 Apr 2016 - Download PDF - 133kB

YWCA Australia - 29 Apr 2016 - Download PDF - 448kB

Invitation to Comment - ITC 45 Request for Comment on IPSASB Exposure Drafts ED 76 Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements and ED 77 Measurement - May 2021 - Pending

Download PDF - 1842kB

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Documents related to this Invitation to Comment:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - May 2019 (Compilation)

Download PDF - 556kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 13 Fair Value Measurement - March 2020 (Compilation)

Download PDF - 1207kB

Applies to reporting periods beginning on or after 01 Jul 2021

Submission from AASB

To IPSASB - 25 Oct 2021 - Download PDF - 433kB

Comment letters to AASB

APV Valuers & Asset Management - 21 May 2021 - Download PDF - 354kB

Australasian Council of Auditors General - 30 Sep 2021 - Download PDF - 385kB

Australian Bureau of Statistics - 04 Aug 2021 - Download PDF - 209kB

Australian Property Institute - 03 Aug 2021 - Download PDF - 387kB

HoTARAC - 03 Aug 2021 - Download PDF - 408kB

South Australian Local Government Financial Management Group - 03 Aug 2021 - Download PDF - 751kB

Invitation to Comment - ITC 44 Invitation to Comment - Request for Comment on the IASB Request for Information on Third Agenda Consultation - April 2021 - Pending

Download PDF - 706kB

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Documents related to this Invitation to Comment:

Submission from AASB

To IASB - 22 Sep 2021 - Download PDF - 353kB

Comment letters to AASB

NSW Treasury - 19 Aug 2021 - Download PDF - 949kB

Invitation to Comment - ITC 43 Request for Comment on IASB Request for Information on Post-implementation Review – IFRS 10, 11 and 12 - December 2020 - Pending

Download PDF - 397kB

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Documents related to this Invitation to Comment:

Related pronouncement

AASB 10 Consolidated Financial Statements - May 2019 (Compilation)

Download PDF - 864kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 11 Joint Arrangements - February 2018 (Compilation)

Download PDF - 1084kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 12 Disclosure of Interests in Other Entities - March 2020 (Compilation)

Download PDF - 1053kB

Applies to reporting periods beginning on or after 01 Jul 2021

Submission from AASB

To IASB - 06 May 2021 - Download PDF - 418kB

Comment letters to AASB

NSW Treasury - 30 Mar 2021 - Download PDF - 805kB

Invitation to Comment - ITC 42 Business Combinations under Common Control - December 2020 - Pending

Download PDF - 1028kB

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Documents related to this Invitation to Comment:

Related pronouncement

AASB 3 Business Combinations - March 2020 (Compilation)

Download PDF - 1184kB

Applies to reporting periods beginning on or after 01 Jul 2021

Submission from AASB

To IASB - 31 Aug 2021 - Download PDF - 321kB

Invitation to Comment - ITC 40 Financial Instruments with Characteristics of Equity - July 2018 - Pending

Download PDF - 1021kB

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Documents related to this Invitation to Comment:

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 132 Financial Instruments: Presentation - December 2016 (Compilation)

Download PDF - 1578kB

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

Submission from AASB

To IASB - 21 Dec 2018 - Download PDF - 799kB

Comment letters to AASB

Department of Finance - 26 Nov 2018 - Download PDF - 404kB

Invitation to Comment - ITC 31 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging - May 2014 - Pending

Download PDF - 1042kB

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Documents related to this Invitation to Comment:

Related pronouncement

AASB 9 Financial Instruments [2010] - December 2013 (Compilation)

Download PDF - 973kB

Applies to reporting periods beginning on or after 01 Jan 2017

Related pronouncement

AASB 139 (NFP) Financial Instruments: Recognition and Measurement [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 962kB

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

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 - 28 Nov 2014 - Download PDF - 384kB

Comment letters to AASB

ANZ - 17 Oct 2014 - Download PDF - 4005kB

Australian Bankers’ Association (ABA) - 17 Oct 2014 - Download PDF - 973kB

CBA - 17 Oct 2014 - Download PDF - 365kB

CPA Australia and Chartered Accountants Australia and New Zealand - 29 Sep 2014 - Download PDF - 596kB

Deloitte - 17 Oct 2014 - Download PDF - 692kB

Institute of Public Accountants - 31 Oct 2014 - Download PDF - 402kB

NAB - 17 Oct 2014 - Download PDF - 3227kB

PwC - 22 Oct 2014 - Download PDF - 2164kB

Discussion Paper - DP - Business Combinations — Disclosures, Goodwill and Impairment - March 2020 - Pending

Download PDF - 645kB

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Documents related to this Discussion Paper:

Related pronouncement

AASB 3 Business Combinations - March 2020 (Compilation)

Download PDF - 1184kB

Applies to reporting periods beginning on or after 01 Jul 2021

Related pronouncement

AASB 136 Impairment of Assets - March 2020 (Compilation)

Download PDF - 1915kB

Applies to reporting periods beginning on or after 01 Jul 2021

Related pronouncement

AASB 138 Intangible Assets - March 2020 (Compilation)

Download PDF - 1072kB

Applies to reporting periods beginning on or after 01 Jul 2021

Submission from AASB

To IASB - 11 Dec 2020 - Download PDF - 377kB

Discussion Paper - DP - Australian-specific Insurance Issues - Regulatory Disclosures and Public Sector Entities - November 2017 - Pending

Download PDF - 1503kB

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Documents related to this Discussion Paper:

Related pronouncement

AASB 17 Insurance Contracts - July 2017 (Principal)

Download PDF - 1670kB

Applies to reporting periods beginning on or after 01 Jan 2021

Comment letters to AASB

ACAG - 28 Feb 2018 - Download PDF - 1011kB

Angus Thomson - 27 Feb 2018 - Download PDF - 755kB

HoTARAC - 07 Mar 2018 - Download PDF - 1167kB

Magoo Actuarial Consulting - 28 Feb 2018 - Download PDF - 786kB

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