Australian Government
Australian Accounting Standards Board
Some issues that are raised for consideration by the Board are either not added to the agenda or else are removed from the agenda when it is decided that an Interpretation will not be issued. For such issues, the AASB normally provides its reasons for rejecting the issue. Agenda decisions (sometimes called rejection statements) are classified here by reference to the most relevant Accounting Standards referenced in the statement.
The website of the IASB also includes lists of items not added to the agenda of the IFRS Interpretations Committee (formerly called the IFRIC), along with the reasons for those issues not being added to the agenda.These lists of agenda decisions (by date and by periodic compilation) can be accessed by the following link: IFRS Interpretations Committee – Agenda Decisions
Board Agenda Decision - AASB 2 Share-based Payment - Employee share loan plans - December 2005
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Board Agenda Decision - AASB 102 Inventories - Inventory rebates and settlement discounts - September 2005
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Board Agenda Decision - AASB 112 - Accounting for Income Tax of Public Sector Entities - October 2015
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Board Agenda Decision - AASB 112 - Substantive Enactment of Major Tax Bills in Australia - December 2012
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Board Agenda Decision - AASB 112 - Scope of AASB 112 Income Taxes - February 2012
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Board Agenda Decision - AASB 112 - Substantive Enactment of Resource Rent Tax Bills - February 2012
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Board Agenda Decision - AASB 112 Income Taxes - Scope - December 2006
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Board Agenda Decision - AASB 116 - Definition of Residual Value in relation to Infrastructure Assets - June 2015
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Board Agenda Decision - AASB 116 Property, Plant and Equipment - Capitalised software - December 2005
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Board Agenda Decision - AASB 117 Leases - Recognition of contingent rentals - September 2006
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Board Agenda Decision - AASB 118 Revenue - Recognition of franked dividend revenue - December 2007
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Board Agenda Decision - AASB 118 Revenue - Subscriber acquisition costs in the telecommunications industry - June 2006
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Board Agenda Decision - AASB 118 Revenue - Direct costs affecting a financial instrument's effective interest rate - September 2005
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Board Agenda Decision - AASB 119 Employee Benefits - Classification of long-service leave liabilities - December 2005
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Board Agenda Decision - AASB 124 Materiality of Key Management Personnel Related Party Transactions of Non-for-Profit Public Sector Entities - April 2017
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Board Agenda Decision - AASB 132 Financial Instruments: Disclosure and Presentation - Classification of long-service leave liabilities - December 2005
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Board Agenda Decision - AASB 138 Intangible Assets - Capitalised software - December 2005
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Board Agenda Decision - AASB 139 Financial Instruments: Recognition and Measurement - Direct costs affecting a financial instrument's effective interest rate - September 2005
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Board Agenda Decision - Interpretation 12 Service Concession Arrangements - Public sector grantors - December 2007
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Board Agenda Decision - ED 212 - GAAP/GFS Harmonisation for Entities within the GGS - May 2013
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