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 The documents retain the “pending” status until they are superseded in some way.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 338 Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation - October 2025 - Pending

Download PDF - 1160kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 18 (FP) Presentation and Disclosure in Financial Statements [for for-profit entities] - June 2024 (Principal)

Download PDF - 1234kB

Applies to reporting periods beginning on or after 01 Jan 2027

Related pronouncement

AASB 107 Statement of Cash Flows - June 2023 (Compilation)

Download PDF - 407kB

Applies to reporting periods beginning on or after 01 Jan 2024

Related pronouncement

AASB 1039 Concise Financial Reports - December 2021 (Compilation)

Download PDF - 923kB

Applies to reporting periods beginning on or after 01 Jan 2022

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2021 (Compilation)

Download PDF - 1387kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 1054 Australian Additional Disclosures - December 2022 (Compilation)

Download PDF - 2463kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 1056 Superannuation Entities - December 2023 (Principal)

Download PDF - 660kB

Applies to reporting periods beginning on or after 01 Jul 2023 that end on or after 31 Dec 2023

Comment letters to AASB

Australasian Council of Auditors-General - 13 Mar 2026 - Download PDF - 294kB

AustralianSuper - 27 Feb 2026 - Download PDF - 320kB

BDO Australia - 13 Mar 2026 - Download PDF - 312kB

Chartered Accountants Australia and New Zealand - 13 Mar 2026 - Download PDF - 186kB

CPA Australia - 11 Mar 2026 - Download PDF - 1078kB

Deloitte Touche Tohmatsu Limited - 23 Feb 2026 - Download PDF - 414kB

Grant Thornton Australia - 27 Feb 2026 - Download PDF - 154kB

Heads of Treasury Accounting and Reporting Advisory Committee - 26 Mar 2026 - Download PDF - 188kB

IPA - 27 Feb 2026 - Download PDF - 369kB

KPMG - 27 Feb 2026 - Download PDF - 289kB

Mercer Australia - 25 Feb 2026 - Download PDF - 177kB

Professor Matt Pinnuck - 26 Feb 2026 - Download PDF - 226kB

PwC - 26 Feb 2026 - Download PDF - 214kB

Richard Schwarz - 27 Feb 2026 - Download PDF - 76kB

Exposure Draft - SASB/ED/2025/1 and ISSB/ED/2025/2 Proposed Amendments to the SASB Standards and Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 - July 2025 - Pending

Download PDF - 111kB

Documents related to this Exposure Draft:

Submission from AASB

To ISSB - 20 Nov 2025 - Download PDF - 408kB

Exposure Draft - IPSASB ED 93 Definition of Material (Amendments to IPSAS 1, IPSAS 3, and the Conceptual Framework) - May 2025 - Pending

Download PDF - 104kB

Exposure Draft - ED 336 Provisions—Targeted Improvements - November 2024 - Pending

Download PDF - 759kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - December 2022 (Compilation)

Download PDF - 1208kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 11 Mar 2025 - Download PDF - 337kB

Comment letters to AASB

HoTARAC - 10 Feb 2025 - Download PDF - 363kB

Exposure Draft - IPSASB SRS ED 1 Climate-related Disclosures - October 2024 - Pending

Download PDF - 105kB

Exposure Draft - ED 335 General Purpose Financial Statements – Not-for-Profit Private Sector Tier 3 Entities - October 2024 - Pending

Download PDF - 1760kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - May 2022 (Compilation)

Download PDF - 1893kB

Applies to reporting periods beginning on or after 01 Jul 2021 that end on or after 30 Jun 2022

Comment letters to AASB

ACNC - 28 Feb 2025 - Download PDF - 337kB

BDO - 03 Mar 2025 - Download PDF - 324kB

CPA Australia and CA ANZ - 28 Feb 2025 - Download PDF - 526kB

Equity Trustees - 28 Feb 2025 - Download PDF - 237kB

Financial Reporting Adviser - 03 Mar 2025 - Download PDF - 219kB

Grant Thornton Australia Limited - 28 Feb 2025 - Download PDF - 221kB

Institute of Public Accountants - 14 Mar 2025 - Download PDF - 540kB

Justice Connect - 03 Mar 2025 - Download PDF - 1068kB

KPMG - 28 Feb 2025 - Download PDF - 365kB

Moore Australia - 04 Mar 2025 - Download PDF - 261kB

National Association for the Visual Arts - 24 Feb 2025 - Download PDF - 474kB

Office of the Registrar of Indigenous Corporations - 27 Feb 2025 - Download PDF - 282kB

Pitcher Partners - 20 Feb 2025 - Download PDF - 787kB

QLD Law Society - 07 Mar 2025 - Download PDF - 251kB

Saward Dawson - 27 Feb 2025 - Download PDF - 149kB

The Australian Dance Council - Ausdance VIC - 28 Feb 2025 - Download PDF - 209kB

Theatre Network Australia - 20 Feb 2025 - Download PDF - 114kB

Wodonga Urban Landcare Netword - 27 Feb 2025 - Download PDF - 445kB

Exposure Draft - ED 334 Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements - October 2024 - Pending

Download PDF - 1647kB

Documents related to this Exposure Draft:

Related pronouncement

CF Conceptual Framework for Financial Reporting - December 2021 (Compilation)

Download PDF - 750kB

Applies to reporting periods beginning on or after 01 Jan 2022

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - March 2020 (Compilation)

Download PDF - 556kB

Applies to reporting periods beginning on or after 01 Jul 2021

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - May 2022 (Compilation)

Download PDF - 1893kB

Applies to reporting periods beginning on or after 01 Jul 2021 that end on or after 30 Jun 2022

Related pronouncement

AASB 1054 Australian Additional Disclosures - December 2022 (Compilation)

Download PDF - 2463kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - December 2022 (Compilation)

Download PDF - 1696kB

Applies to reporting periods beginning on or after 01 Jan 2023

Comment letters to AASB

ACAG - 27 Feb 2025 - Download PDF - 294kB

ACNC - 28 Feb 2025 - Download PDF - 337kB

Australian Institute of Company Directors - 28 Feb 2025 - Download PDF - 140kB

BDO - 03 Mar 2025 - Download PDF - 162kB

CPA Australia and CA ANZ - 28 Feb 2025 - Download PDF - 410kB

Deloitte - 27 Feb 2025 - Download PDF - 26kB

Institute of Public Accountants - 14 Mar 2025 - Download PDF - 315kB

Justice Connect - 03 Mar 2025 - Download PDF - 1068kB

KPMG - 28 Feb 2025 - Download PDF - 345kB

Law Council of Australia - 28 Feb 2025 - Download PDF - 245kB

Moore Australia - 04 Mar 2025 - Download PDF - 261kB

Mr T Kennett - 12 Feb 2025 - Download PDF - 22kB

Pitcher Partners - 20 Feb 2025 - Download PDF - 686kB

QLD Law Society - 05 Mar 2025 - Download PDF - 251kB

RSM Australia - 06 Mar 2025 - Download PDF - 290kB

Wodonga Urban Landcare Netword - 27 Feb 2025 - Download PDF - 445kB

Exposure Draft - ED 333 Equity Method of Accounting - October 2024 - Pending

Download PDF - 656kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - December 2022 (Compilation)

Download PDF - 451kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 06 Dec 2024 - Download PDF - 464kB

Exposure Draft - ED 329 Business Combinations—Disclosures, Goodwill and Impairment - March 2024 - Pending

Download PDF - 459kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - December 2022 (Compilation)

Download PDF - 1343kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 136 Impairment of Assets - December 2022 (Compilation)

Download PDF - 1973kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 27 Jun 2024 - Download PDF - 377kB

Comment letters to AASB

Department of Finance - 29 Apr 2024 - Download PDF - 1424kB

Exposure Draft - ED 327 Financial Instruments with Characteristics of Equity - December 2023 - Pending

Download PDF - 388kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - June 2023 (Compilation)

Download PDF - 488kB

Applies to reporting periods beginning on or after 01 Jan 2024

Related pronouncement

AASB 101 (NFP/super) Presentation of Financial Statements [for not-for-profit and superannuation entities] - December 2022 (Compilation)

Download PDF - 1392kB

Applies to reporting periods beginning on or after 01 Jan 2027 but before 01 Jan 2028

Related pronouncement

AASB 132 Financial Instruments: Presentation - December 2022 (Compilation)

Download PDF - 1662kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 28 Mar 2024 - Download PDF - 385kB

Comment letters to AASB

Basford Consulting Pty Ltd - 12 Feb 2024 - Download PDF - 326kB

BCCM - 16 Feb 2024 - Download PDF - 144kB

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

Download PDF - 394kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 14 Regulatory Deferral Accounts - May 2019 (Compilation)

Download PDF - 1034kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jan 2022

Submission from AASB

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

Comment letters to AASB

Australasian Council of Auditors-General (ACAG) - 20 Jul 2021 - Download PDF - 1322kB

Invitation to Comment - ITC 56 Post-implementation Review of Tier 2 and the Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities and Further Update of Tier 2 - September 2025 - Pending

Download PDF - 1742kB

Documents related to this Invitation to Comment:

Related pronouncement

CF Conceptual Framework for Financial Reporting - December 2021 (Compilation)

Download PDF - 750kB

Applies to reporting periods beginning on or after 01 Jan 2022

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - May 2022 (Compilation)

Download PDF - 1893kB

Applies to reporting periods beginning on or after 01 Jul 2021 that end on or after 30 Jun 2022

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - December 2022 (Compilation)

Download PDF - 1696kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - March 2024 (Compilation)

Download PDF - 738kB

Applies to reporting periods beginning on or after 01 Jan 2024 that end on or after 30 Jun 2024

Comment letters to AASB

Australasian Council of Auditors-General - 21 Jan 2026 - Download PDF - 297kB

BDO - 22 Jan 2026 - Download PDF - 315kB

Chartered Accountants Australia and New Zealand - 22 Jan 2026 - Download PDF - 261kB

CPA Australia - 22 Jan 2026 - Download PDF - 472kB

Deloitte - 30 Jan 2026 - Download PDF - 352kB

EY - 20 Jan 2026 - Download PDF - 1295kB

Grant Thornton - 22 Jan 2026 - Download PDF - 265kB

Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) - 12 Jan 2026 - Download PDF - 463kB

Institute of Public Accountants - 22 Jan 2026 - Download PDF - 326kB

Jason Cleasby - 09 Oct 2025 - Download PDF - 88kB

KPMG - 22 Jan 2026 - Download PDF - 737kB

Moore Australia - 19 Jan 2026 - Download PDF - 199kB

Pitcher Partners - 18 Dec 2025 - Download PDF - 633kB

PricewaterhouseCoopers Australia - 23 Jan 2026 - Download PDF - 252kB

Invitation to Comment - ITC 55 Post-implementation Review of AASB 16 Leases - June 2025 - Pending

Download PDF - 517kB

Documents related to this Invitation to Comment:

Related pronouncement

AASB 16 Leases - November 2022 (Compilation)

Download PDF - 531kB

Applies to reporting periods beginning on or after 01 Jan 2024

Submission from AASB

To IASB - 15 Oct 2025 - Download PDF - 328kB

Comment letters to AASB

ABS - 01 Sep 2025 - Download PDF - 145kB

Australasian Council of Auditors-General - 04 Sep 2025 - Download PDF - 444kB

CA ANZ - 05 Sep 2025 - Download PDF - 845kB

Catholic Education Diocese of Wollongong - 21 Jul 2025 - Download PDF - 28kB

CPA Australia - 10 Sep 2025 - Download PDF - 2184kB

CPA Australia Final to IASB - 15 Oct 2025 - Download PDF - 1188kB

Institute of Public Accountants - 05 Sep 2025 - Download PDF - 281kB

KPMG - 05 Sep 2025 - Download PDF - 235kB

LGiQ - 04 Sep 2025 - Download PDF - 655kB

NSW Treasury - 05 Sep 2025 - Download PDF - 219kB

Property Council of Australia (PCA) - 05 Sep 2025 - Download PDF - 289kB

Stevenson McGregor Rugers - 05 Sep 2025 - Download PDF - 793kB

Invitation to Comment - ITC 49 Post-implementation Review of AASB 1059 Service Concession Arrangements: Grantors - September 2022 - Pending

Download PDF - 430kB

Documents related to this Invitation to Comment:

Related pronouncement

AASB 1059 Service Concession Arrangements: Grantors - December 2021 (Compilation)