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 The documents retain the “pending” status until they are superseded in some way.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 - Fatal-Flaw Review Draft AASB 2022-Y Amendments to Australian Accounting Standards - Insurance Contracts in the Public Sector - October 2022 - Pending

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Related pronouncement

AASB 17 Insurance Contracts - March 2022 (Compilation)

Download PDF - 995kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 1050 Administered Items - March 2020 (Compilation)

Download PDF - 387kB

Applies to reporting periods beginning on or after 01 Jul 2021

Comment letters to AASB

ACAG - 09 Nov 2022 - Download PDF - 609kB

HoTARAC - 11 Nov 2022 - Download PDF - 180kB

icare - 11 Nov 2022 - Download PDF - 499kB

Exposure Draft - Fatal-Flaw Review Draft AASB 2022-X Amendments to Australian Accounting Standards – Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities - October 2022 - Pending

Download PDF - 1054kB

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Documents related to this Exposure Draft:

Related pronouncement

AASB 13 Fair Value Measurement - March 2020 (Compilation)

Download PDF - 1207kB

Applies to reporting periods beginning on or after 01 Jul 2021

Comment letters to AASB

ACAG - 11 Nov 2022 - Download PDF - 230kB

HoTARAC - 10 Nov 2022 - Download PDF - 159kB

Liquid Pacific - 11 Nov 2022 - Download PDF - 320kB

Exposure Draft - ED 321 Request for Comment on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures - April 2022 - Pending

Download PDF - 765kB

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Documents related to this Exposure Draft:

Submission from AASB

To ISSB - 28 Jul 2022 - Download PDF - 1026kB

Comment letters to AASB

ABS - 31 Jul 2022 - Download PDF - 186kB

ACAG - 29 Jul 2022 - Download PDF - 180kB

AICD - 19 Jul 2022 - Download PDF - 1218kB

ANU - 30 Jul 2022 - Download PDF - 194kB

APCA - 26 Jul 2022 - Download PDF - 1496kB

ASA - 30 Jul 2022 - Download PDF - 192kB

Aus Super - 15 Jul 2022 - Download PDF - 1080kB

Australian Banking Association - 16 Jul 2022 - Download PDF - 237kB

Australian Beverages Council - 15 Jul 2022 - Download PDF - 3175kB

CA ANZ - 17 Jul 2022 - Download PDF - 1155kB

CAANZ / CPA - 30 Jul 2022 - Download PDF - 516kB

Cbus - 30 Jul 2022 - Download PDF - 269kB

DCCEEW - 27 Jul 2022 - Download PDF - 238kB

Deloitte - 31 Jul 2022 - Download PDF - 930kB

Durham University - 17 Jun 2022 - Download PDF - 844kB

EIANZ - 20 Jul 2022 - Download PDF - 89kB

EY - 23 Jul 2022 - Download PDF - 166kB

Group of 100 - 30 Jul 2022 - Download PDF - 384kB

HoTARAC - 17 Jul 2022 - Download PDF - 825kB

Insurance Council of Australia - 15 Jul 2022 - Download PDF - 1141kB

IPA - 15 Jul 2022 - Download PDF - 896kB

KPMG - 15 Jul 2022 - Download PDF - 241kB

Macquarie - 26 Jul 2022 - Download PDF - 187kB

Materiality Counts - 27 Jun 2022 - Download PDF - 1591kB

NGS Super - 30 Jul 2022 - Download PDF - 1355kB

Peak Australian Bodies - 30 Jul 2022 - Download PDF - 808kB

Peter Wells - 29 Apr 2022 - Download PDF - 1497kB

PRI - 30 Jul 2022 - Download PDF - 226kB

PwC - 15 Jul 2022 - Download PDF - 746kB

PWYP - 27 Jul 2022 - Download PDF - 455kB

QBE - 16 Jul 2022 - Download PDF - 1578kB

RIAA - 19 Jul 2022 - Download PDF - 251kB

Tim Kelly - 30 Jul 2022 - Download PDF - 488kB

Woodside Energy - 26 Jul 2022 - Download PDF - 113kB

Exposure Draft - Fatal-Flaw Review Draft AASB 2022-X Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments for Public Sector Entities - March 2022 - Pending

Download PDF - 412kB

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Documents related to this Exposure Draft:

Related pronouncement

AASB 17 Insurance Contracts - December 2021 (Compilation)

Download PDF - 1781kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 1038 Life Insurance Contracts - December 2021 (Compilation)

Download PDF - 1376kB

Applies to reporting periods beginning on or after 01 Jan 2022

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - December 2021 (Compilation)

Download PDF - 1729kB

Applies to reporting periods beginning on or after 01 Jan 2022 that end before 30 Jun 2022

Related pronouncement

Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations - May 2019 (Compilation)

Download PDF - 276kB

Applies to reporting periods beginning on or after 01 Jan 2020

Exposure Draft - ED 317 Supplier Finance Arrangements - December 2021 - Pending

Download PDF - 337kB

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Related pronouncement

AASB 7 Financial Instruments: Disclosures - September 2020 (Compilation)

Download PDF - 1252kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2022

Related pronouncement

AASB 107 Statement of Cash Flows - March 2020 (Compilation)

Download PDF - 1254kB

Applies to reporting periods beginning on or after 01 Jul 2021

Submission from AASB

To IASB - 04 Mar 2022 - Download PDF - 277kB

Exposure Draft - ED 316 Non-current Liabilities with Covenants - December 2021 - Pending

Download PDF - 370kB

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Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - March 2020 (Compilation)

Download PDF - 1142kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2022

Submission from AASB

To IASB - 11 Mar 2022 - Download PDF - 315kB

Exposure Draft - ED 314 Subsidiaries without Public Accountability: Disclosures - September 2021 - Pending

Download PDF - 585kB

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Documents related to this Exposure Draft:

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 but before 01 Jan 2022

Submission from AASB

To IASB - 21 Jan 2022 - Download PDF - 368kB

Comment letters to AASB

BDO - 05 Nov 2021 - Download PDF - 194kB

CPA Australia and CA ANZ - 30 Oct 2021 - Download PDF - 133kB

Deloitte - 03 Nov 2021 - Download PDF - 261kB

EY - 02 Nov 2021 - Download PDF - 137kB

KPMG - 03 Nov 2021 - Download PDF - 189kB

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

Download PDF - 790kB

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Documents related to this Exposure Draft:

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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Documents related to this Exposure Draft:

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 309 Disclosure Requirements in Australian Accounting Standards—A Pilot Approach - April 2021 - Pending

Download PDF - 600kB

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Documents related to this Exposure Draft:

Related pronouncement

AASB 13 Fair Value Measurement - March 2020 (Compilation)

Download PDF - 1207kB

Applies to reporting periods beginning on or after 01 Jul 2021

Related pronouncement

AASB 119 Employee Benefits - March 2020 (Compilation)

Download PDF - 1197kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2022

Submission from AASB

To IASB - 17 Dec 2021 - Download PDF - 356kB

Comment letters to AASB

NSW Treasury - 30 Jul 2021 - Download PDF - 756kB

University of Technology Sydney - 27 Sep 2021 - Download PDF - 848kB

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

Download PDF - 394kB

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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

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

Download PDF - 11kB

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Documents related to this Exposure Draft:

Submission from AASB

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

Invitation to Comment - ITC 47 Request for Comment on IASB Request for Information on Post-implementation Review of IFRS 9 Financial Instruments – Classification and Measurement - October 2021 - Pending

Download PDF - 524kB

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Documents related to this Invitation to Comment:

Related pronouncement

AASB 9 Financial Instruments - September 2020 (Compilation)

Download PDF - 2072kB

Applies to reporting periods beginning on or after 01 Jan 2021 but before 01 Jan 2022

Submission from AASB

To IASB - 28 Jan 2022 - Download PDF - 352kB

Comment letters to AASB

CAANZ/CPA - 27 Jan 2022 - Download PDF - 239kB

HoTARAC - 24 Dec 2021 - Download PDF - 884kB

SW - 05 Nov 2021 - Download PDF - 180kB

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 - March 2020 (Compilation)

Download PDF - 875kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2022

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 - June 2020 (Compilation)

Download PDF - 1276kB

Applies to reporting periods beginning on or after 01 Jan 2022

Submission from AASB

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

Discussion Paper - IPSASB CP - Consultation Paper – Advancing Public Sector Sustainability Reporting - May 2022 - Pending

Download PDF - 57kB

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Documents related to this Discussion Paper:

Submission from AASB

To IPSASB - 09 Sep 2022 - Download PDF - 867kB

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