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 The documents retain the “pending” status until they are superseded in some way.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.

Proposed Agenda Decision - IFRS Interpretations Committee Tentative Agenda Decision Premiums Receivable from an Intermediary - May 2023 - Pending

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Submission from AASB

To IFRS Interpretations Committee - 09 May 2023 - Download PDF - 432kB

Exposure Draft - ED 328 Supplier Finance Arrangements: Tier 2 Disclosures - December 2023 - Pending

Download PDF - 274kB

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Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - September 2023 (Compilation)

Download PDF - 2013kB

Applies to reporting periods beginning on or after 01 Jan 2023 that end on or after 30 Sep 2023

Comment letters to AASB

PricewaterhouseCoopers PwC - 02 Feb 2024 - Download PDF - 128kB

Exposure Draft - ED 326 Annual Improvements to Australian Accounting Standards – Volume 11 - September 2023 - Pending

Download PDF - 362kB

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Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - December 2022 (Compilation)

Download PDF - 1197kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

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

Download PDF - 598kB

Applies to reporting periods beginning on or after 01 Jan 2024

Related pronouncement

AASB 9 Financial Instruments - December 2022 (Compilation)

Download PDF - 2195kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 10 Consolidated Financial Statements - December 2021 (Compilation)

Download PDF - 879kB

Applies to reporting periods beginning on or after 01 Jan 2022

Related pronouncement

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

Download PDF - 470kB

Applies to reporting periods beginning on or after 01 Jan 2024

Exposure Draft - ED 324 Amendments to the Classification and Measurement of Financial Instruments - March 2023 - Pending

Download PDF - 410kB

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Related pronouncement

AASB 7 Financial Instruments: Disclosures - December 2022 (Compilation)

Download PDF - 1329kB

Applies to reporting periods beginning on or after 01 Jan 2023 but before 01 Jan 2024

Related pronouncement

AASB 9 Financial Instruments - December 2022 (Compilation)

Download PDF - 2195kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 17 Jul 2023 - Download PDF - 322kB

Exposure Draft - GSSB Exposure Draft GRI Sector Standards Project for Mining - March 2023 - Pending

Download PDF - 126kB

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Submission from AASB

To GSSB - 28 Apr 2023 - Download PDF - 199kB

Exposure Draft - GSSB Consultation GSSB Work Program 2023-2025 for public consultation - December 2022 - Pending

Download PDF - 74kB

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Submission from AASB

To IASB - 17 Feb 2022 - Download PDF - 241kB

Exposure Draft - IASB Third edition of the IFRS for SMEs Accounting Standard - September 2022 - Pending

Download PDF - 1675kB

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Submission from AASB

To IASB - 28 Feb 2023 - Download PDF - 295kB

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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Submission from AASB

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

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 but before 01 Jan 2022

Submission from AASB

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

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

Comment letters to AASB

ACAG - 14 Aug 2020 - Download PDF - 1262kB

HoTARAC - 03 Jul 2020 - Download PDF - 780kB

QBE - 31 Aug 2020 - Download PDF - 834kB

University of Technology Sydney - 16 Apr 2020 - Download PDF - 768kB

Invitation to Comment - ITC 54 Post-implementation Review of AASB 1056 Superannuation Entities and Interpretation 1019 The Superannuation Contributions Surcharge - July 2023 - Pending

Download PDF - 208kB

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Documents related to this Invitation to Comment:

Related pronouncement

AASB 1056 Superannuation Entities - May 2019 (Compilation)

Download PDF - 840kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2023 that end on or after 31 Dec 2023

Related pronouncement

Interpretation 1019 The Superannuation Contributions Surcharge - May 2019 (Compilation)

Download PDF - 217kB

Applies to reporting periods beginning on or after 01 Jan 2020

Comment letters to AASB

ASFA - 10 Nov 2023 - Download PDF - 861kB

Australian Retirement Trust - 17 Nov 2023 - Download PDF - 781kB

Australian Super - 10 Nov 2023 - Download PDF - 789kB

Aware Super - 10 Nov 2023 - Download PDF - 882kB

CAANZ / CPA - 10 Nov 2023 - Download PDF - 974kB

Deloitte - 24 Nov 2023 - Download PDF - 906kB

Mercer - 13 Nov 2023 - Download PDF - 1502kB

PwC - 13 Nov 2023 - Download PDF - 810kB

Invitation to Comment - ITC 53 Request for Comment on IASB Request for Information on Post-implementation Review of IFRS 15 Revenue from Contracts with Customers - July 2023 - Pending

Download PDF - 376kB

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Documents related to this Invitation to Comment:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - December 2022 (Compilation)

Download PDF - 2051kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 27 Oct 2023 - Download PDF - 399kB

Comment letters to AASB

HoTARAC - 13 Sep 2023 - Download PDF - 1179kB

IPA - 18 Sep 2023 - Download PDF - 771kB

Invitation to Comment - ISSB Consultation Paper Request for Information Consultation on Agenda Priorities - June 2023 - Pending

Download PDF - 68kB

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Documents related to this Invitation to Comment:

Submission from AASB

To ISSB - 31 Aug 2023 - Download PDF - 442kB

Comment letters to AASB

Peak Australian Bodies - 01 Sep 2023 - Download PDF - 493kB

Invitation to Comment - ITC 52 Request for Comment on IASB Request for Information on Post-implementation Review of IFRS 9 Financial Instruments - Impairment - June 2023 - Pending

Download PDF - 395kB

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Documents related to this Invitation to Comment:

Related pronouncement

AASB 9 Financial Instruments - December 2022 (Compilation)

Download PDF - 2195kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 27 Sep 2023 - Download PDF - 305kB

Invitation to Comment - ITC 51 Post-implementation Review of Not-for-Profit Topics – Control, Structured Entities, Related Party Disclosures and Basis of Preparation of Special Purpose Financial Statements - November 2022 - Pending

Download PDF - 335kB

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Documents related to this Invitation to Comment:

Related pronouncement

AASB 10 Consolidated Financial Statements - December 2021 (Compilation)

Download PDF - 879kB

Applies to reporting periods beginning on or after 01 Jan 2022

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

Related pronouncement

AASB 124 Related Party Disclosures - March 2020 (Compilation)

Download PDF - 1073kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2023

Related pronouncement

AASB 1054 Australian Additional Disclosures - June 2022 (Compilation)

Download PDF - 2403kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2023 that end on or after 30 Jun 2022

Comment letters to AASB

ACAG - 05 Apr 2023 - Download PDF - 867kB

ACNC - 06 Apr 2023 - Download PDF - 1063kB

BDO - 03 Apr 2023 - Download PDF - 1436kB

CAANZ / CPA - 31 Mar 2023 - Download PDF - 731kB

Deloitte - 19 Apr 2023 - Download PDF - 1550kB

HoTARAC - 29 Mar 2023 - Download PDF - 1775kB

KPMG - 03 Apr 2023 - Download PDF - 1235kB

Saward Dawson Australia - 03 Apr 2023 - Download PDF - 784kB

Invitation to Comment - ITC 50 Post-implementation Review – Income of Not-for-Profit Entities - November 2022 - Pending

Download PDF - 387kB

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Documents related to this Invitation to Comment:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - May 2022 (Compilation)

Download PDF - 1977kB

Applies to reporting periods beginning on or after 01 Jul 2022 but before 01 Jan 2023

Related pronouncement

AASB 1058 Income of Not-for-Profit Entities - December 2021 (Compilation)

Download PDF - 1695kB

Applies to reporting periods beginning on or after 01 Jan 2022 but before 01 Jan 2023

Submission from AASB

To - 31 Mar 2023 - Download PDF - 183kB

Comment letters to AASB

ACNC - 06 Apr 2023 - Download PDF - 1099kB

Audit Office of New South Wales - 03 Apr 2023 - Download PDF - 1125kB

BDO - 03 Apr 2023 - Download PDF - 1571kB

CAAA Audit Services - 17 Apr 2023 - Download PDF - 692kB

CAANZ / CPA - 31 Mar 2023 - Download PDF - 740kB

Deloitte - 19 Apr 2023 - Download PDF - 983kB

HoTARAC - 17 Apr 2023 - Download PDF - 930kB

KPMG - 31 Mar 2023 - Download PDF - 183kB

Pitcher Partners - 03 Apr 2023 - Download PDF - 4186kB

PwC - 27 Apr 2023 - Download PDF - 747kB

RSM Australia - 03 Apr 2023 - Download PDF - 1542kB

Stuart Brown - 03 Apr 2023 - Download PDF - 1246kB

Swinburne - 03 Apr 2023 - Download PDF - 1683kB

Sydney University Sport and Fitness Ltd - 20 Apr 2023 - Download PDF - 856kB

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

Download PDF - 430kB

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Related pronouncement

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

Download PDF - 2106kB

Applies to reporting periods beginning on or after 01 Jan 2022

Comment letters to AASB

ACAG - 24 Feb 2023 - Download PDF - 1152kB

Deloitte - 09 Mar 2023 - Download PDF - 941kB

GCHHS - 22 Feb 2023 - Download PDF - 1261kB

HoTARAC - 06 Mar 2023 - Download PDF - 1257kB

PwC - 27 Feb 2023 - Download PDF - 778kB

SW - 27 Feb 2023 - Download PDF - 719kB

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 but before 01 Jan 2023

Submission from AASB

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

Discussion Paper - DP - Development of Simplified Accounting Requirements (Tier 3 Not-for-Profit Private Sector Entities) - September 2022 - Pending

Download PDF - 3193kB

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Documents related to this Discussion Paper:

Comment letters to AASB

ACNC - 03 Apr 2023 - Download PDF - 1041kB

AICD - 31 Mar 2023 - Download PDF - 824kB

BDO - 03 Apr 2023 - Download PDF - 1836kB

CAANZ / CPA - 03 Apr 2023 - Download PDF - 1343kB

Deloitte - 03 Apr 2023 - Download PDF - 1157kB

Edith Cowan University - 31 Mar 2023 - Download PDF - 1898kB

Financial Reporting ADVISER - 03 Apr 2023 - Download PDF - 2109kB

IPA - 31 Mar 2023 - Download PDF - 1777kB

KPMG - 03 Apr 2023 - Download PDF - 4313kB

Moore Australia - 03 Apr 2023 - Download PDF - 1891kB

Pitcher Partners - 03 Apr 2023 - Download PDF - 6402kB

Registrar of Indigenous Corporations - 03 Apr 2023 - Download PDF - 1392kB

Saward Dawson - 31 Mar 2023 - Download PDF - 1735kB

UWA Business School - 03 Apr 2023 - Download PDF - 1787kB

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

Other active project - IASB Project - Power Purchase Agreements - September 2023 - Pending

Download PDF - 9kB

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Documents related to this Other active project:

Submission from AASB

To IASB - 20 Sep 2023 - Download PDF - 74kB

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