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Agenda papers posted are for the current AASB meeting and previous meetings.

Meeting 15-16 February 2012. (No. 122)

Agenda Paper No.	Document Title
3.1	Memorandum from Gunter Leng, Peter Batten and Robert Keys dated 31 January 2012 re: AASB Work Program and Submissions Pipeline
3.1.1	Summary of AASB Work Program (January 2012)
3.1.2	Detailed AASB Work Program (January 2012)
3.3	Letter from Andrew Terracini, Water Accounting Standards Board Officer, Bureau of Meteorology to AASB Chairman, dated 14 December 2011 re: National Water Accounting Standards Board Update and reply
3.4	Letter from AASB Chairman dated 14 December 2011 to Sir Michael Peat, International Integrated Reporting Committee Chairman re: International Integrated Reporting Committee Discussion Paper Towards Integrated Reporting – Communicating Value in the 21st Century
3.5	Letter from AASB Chairman dated 14 December 2011 to Hans Hoogervorst, IASB Chairman re: AASB comments on IASB Exposure Draft ED/2011/5 Government Loans (proposed amendments to IFRS 1)
3.6	Letter from AASB Chairman dated 21 December 2011 to Messrs Ross Jerrard and Tim Richards, Deloitte Touche Tohmatsu re: Accounting for the proposed Minerals Resource Rent Tax (MRRT) and Petroleum Resource Rent Tax (PRRT)
3.7	Letter from AASB Chairman dated 22 December 2011 to Wayne Upton, IFRS Interpretations Committee Chairman re: IFRS IC potential agenda item request: Accounting for royalty payments claimed as an allowance against income tax payable
3.8	Letter from Peter Meehan, Chief Executive Officer, Group of 100 to AASB Chairman, dated 12 December 2011 re: Emissions Trading Schemes
3.9	Letter from PricewaterhouseCoopers to IASB Chairman dated 5 January 2012 re: International Accounting Standards Exposure Draft ED/2011/4 Investment Entities
3.10	Letter from AASB Chairman dated 17 January 2012 to Manager, Philanthropy and Exemptions Unit, The Treasury re: Government consultation Paper Review of not-for-profit governance arrangements
3.11	Letter from AASB Chairman dated 22 January 2012 to John Murray, Director, BDO re: Accounting for the proposed Minerals Resource Rent Tax (MRRT) and Petroleum Resource Rent Tax (PRRT)
3.12	Letter from Australian Financial Markets Association dated 24 January 2012 to Commissioner Michel Barnier, The European Commission re: EMIR Clearing Requirements (2010/0250 (COD)) – ‘intra group’ definition
4.1	Memorandum from Gunter Leng and Peter Batten dated 31 January 2012 re: Interpretations
4.2	Interpretations Issues in Progress – AASB Staff Summary (31 January 2012)
4.3	IFRIC Update January 2012
5.1	Memorandum from Ahmad Hamidi dated 31 January 2012
5.2	AASB: Staff paper – Possible Financial Reporting Implications of the Fixed Price Phase of the Proposed Carbon Price Mechanism
6.1	Memorandum from Lisa Panetta and Clark Anstis dated 31 January 2012 re Control in the NFP Sector and Private Sector Project
6.2	Detailed AASB Decisions (December 2011) and Draft ED
6.3	Draft ED Appendix D – Australian Implementation Guidance
6.4	Aus paragraphs suggested by staff in December 2011
7.1	Memorandum from Nikole Gyles dated 31 January 2012 re: Proposed Resource Rent Tax Bills – Review of Tentative Agenda Decisions
7.2	Review of tentative MRRT agenda decisions
7.3	Comment letter from Ernst & Young to AASB Chairman, dated 13 January 2012 re: Tentative Agenda Decision re Proposed Mineral Resource Rent Tax – Potential Accounting Issues
8.1	Memorandum from Shu-In Oei and Jim Paul dated 31 January 2012 re: Defence Letter – Request for Exemption from Fair Value of Defence Weapons Platforms
8.2	Issues Paper - Staff Analysis of Arguments Against Measuring Defence Weapons Platforms at Fair Value
8.3	Letter from Phillip Prior, Chief Finance Officer, Department of Defence to AASB Chairman dated 10 January 2012 re Fair Value Measurement of Defence Weapons Platforms
8.4	Supplementary letter from Department of Defence dated 3 February 2012 regarding fair value of Defence Weapons Platforms
9.1	Memorandum from Clark Anstis dated 31 January 2012 re: IPSASB ED – Long-Term Sustainability of a Public Sector Entity’s Finances
9.2	IPSASB ED 46 Reporting on the Long-Term Sustainability of a Public Sector Entity’s Finances (October 2011)
9.3	AASB submission (April 2010) to the IPSASB on Consultation Paper Reporting on the Long-Term Sustainability of Public Finances (November 2009)
10.1	Memorandum from Clark Anstis dated 31 January 2012 re: IPSASB Report – December 2011 meeting
10.2	Report on the IPSASB Meeting, December 2011
11.1	Memorandum from Sue Lightfoot dated 31 January 2012 re: Financial Instruments: New Standards, Hedge Accounting & Improvements to IFRS 9
11.2	Memorandum from Christina Ng dated 31 January 2012 re: Financial Instruments Impairment – project update
12.1	Memorandum from Mischa Ginns and Lydia Kilcullen dated 31 January 2012 re Service Performance Reporting
12.2	Positioning Paper re Service Performance Reporting
12.3	Context Paper re Service Performance Reporting project
12.4	Working draft staff paper re Service Performance Reporting – Users and user needs
13.1	Memorandum from Nikole Gyles dated 31 January 2012 re: Revenue – comment letter drafting
13.2	Issues paper – ED/2011/6 Revenue from Contracts with Customers
15.1	Memorandum from Nikole Gyles dated 31 January 2012 re: Leases – project update
16.1	Memorandum from Nikole Gyles dated 31 January 2012 re: RDR – Overlapping disclosures
16.2	Memorandum from Mischa Ginns dated 31 January 2012 re Tier 2 ED 219 Consideration of submissions
16.3	ED 219 [subs 1-5]
16.4	Staff paper – Consideration of responses re ED 219 Tier 2 proposals
16.5	ED 219 Tier 2 proposals Fair Value Measurement
16.6	Tier 2 Analysis ED 219
16.7	Memorandum from Sue Lightfoot dated 31 January 2012 re: IFRS 9 Transition Disclosures and Tier 2
16.8	Memorandum from Sue Lightfoot dated 31 January 2012 re: Offsetting Disclosures and Tier 2
16.8.1	IFRS Disclosures – Offsetting Financial Assets and Financial Liabilities
16.8.2	Comments received on ED 209 Offsetting Financial Assets and Financial Liabilities [subs 1-6]
17.1	Memorandum from Gunter Leng dated 31 January 2012 re Materiality
17.2	Staff paper : Review of AASB 1031 ‘Materiality’
17.3	Comparison between AASB 1031 and IFRSs on Materiality
17.4	ESMA consultation Paper : ‘Considerations of materiality in financial reporting’
17.5	Draft AASB staff comments on questions in ESMA
18.1	Memorandum from Mischa Ginns dated 31 January 2012 re ACNC Discussion Paper on Implementation Design
18.2	Staff Paper – ACNC Discussion Paper on Implementation Design
18.3	ACNC Discussion Paper 9 December 2011 re Implementation Design

Meeting 7-8 December 2011. (No. 121)

Agenda Paper No.	Document Title
3.1	Memorandum from Peter Batten, Gunter Leng and Robert Keys dated 30 November 2011 re AASB Work Program and Submissions Pipeline
3.1.1	Summary of AASB Work Program (November 2011)
3.1.2	Detailed AASB Work Program (November 2011)
3.3	Letter from Stuart Dyson, Group Financial Controller, Macquarie Group to IASB Chairman dated 26 October 2011 re: Exposure Draft- Mandatory Effective Date of IFRS 9
3.4	Submission from PricewaterhouseCoopers on ED 213 Improvements to IFRSs and ED 215 Mandatory Effective Date of /FRS 9 [sub 4]
3.5	Letter from Andrew Terracini, Water Accounting Standards Board dated 26/10/2011 and response from AASB Chairman dated10/11/2011
3.6	IASB response G20 Conclusions Oct 2011
3.7	Report of the meeting of National Standard]Setters (NSS) 12]13 September 2011
3.8	Memorandum of Understanding between The International Accounting Standards Board and International Federation of Accountants
4.1	Memorandum from Peter Batten and Gunter Leng dated 18 November 2011 re: Interpretations
4.2	Interpretations Issues in Progress AASB staff Summary (18 November 2011)
4.3	IFRIC Update – November 2011
5.1	Memorandum from Lisa Panetta and Clark Anstis dated 29 November 2011
5.2	Paragraph-by-Paragraph Analysis of AASB 10
5.3	Summary of Suggested Aus Paragraphs for AASB 10
5.4	Disposition of Substantive Aus Paragraphs in Superseded AASB 127
5.5	Issues raised in Control of NFP Research and Technical Enquiries
6.1	Memorandum from Nikole Gyles dated 17 November 2011 re Proposed MRRT
6.2	Proposed MRRT Issues Paper - Scope of AASB 112 and AASB Interpretation 1003
6.3	Proposed MRRT Issues Paper - Potential issues in applying AASB 112 to the proposed MRRT and extended PRRT
6.4	Letter from Ross Jerrard, Partner & Tim Richards, Partner, Deloitte Touche Tohmatsu to Kevin Stevenson, AASB Chairman dated10 November 2011 re: Accounting for the Proposed Minerals Resources Rent Tax (MRRT) and Petroleum Resource Rent Tax (PRRT)
6.5	Letter from John Murray, Director, BDO to AASB Chairman dated 23 November 2011 re: Minerals Resources Rent Tax Bill 2011
6.6	Letter from John Murray, Director, BDO to AASB Chairman dated 25 November 2011 re: Petroleum Resource Rent Tax Assessment Amendment Bill 2011
8.1	Memorandum from Sue Lightfoot and Huy Pham dated 17 November 2011 re: ED 221 Government Loans (proposed amendments to AASB 1)
8.2	ED 221 Government Loans (proposed amendments to AASB 1)
8.3	ED 221 Government Loans (proposed amendments to AASB 1) submission 1
9.1	Memorandum from Lisa Panetta and Angus Thomson dated 18 November 2011 re: Consolidation – Investment Entities
9.2.1	Letter from Lisa Wilson, Head of Investment Analytics and Accounting, J.P. Morgan Australia to Kevin Stevenson, AASB Chairman dated 27 October 2011 re: AASB ED 220 Investment Entities (incorporating IASB Exposure Draft ED/2011/14 Investment Entities) Submission 1.
9.2.2	Letter from Andrew Porter, CFO, Australian Foundation Investment Company to Kevin Stevenson, AASB Chairman dated 27 October 2011 re: AASB ED 220 Investment Entities (incorporating IASB Exposure Draft ED/2011/14 Investment Entities) Submission 2.
9.2.3	Letter from Claire Blake, CFO, Dynamic Investment Solutions to AASB Chairman dated 29 November 2011 re: ED 220 Investment Entities
9.2.3 – 9.2.5	Comments received on ED 220 Investment Entities
9.2.6	Letter from Brian Benari, Group Chief Financial Officer I Group Chief Operating Officer, Challenger Limited to AASB Chairman dated 30/11/2011 re: ED 220 Investment Entities
9.2.7	Letter from Martin Codina, Director of Policy, Financial Services Council to AASB Chairman dated 30/11/2011 re: ED 220 Investment Entities
9.2.8	Letter from Grant Hehir, Department of Treasury and Finance to AASB Chairman dated 30/11/2011 re: ED 220 Investment Entities''
9.2.9	Letter from Keith Reilly, Grant Thornton, National Head of Professional Standards to AASB Chairman dated 6/12/2011 re: ED 220 Investment Entities''
9.3	AASB Media Release dated 4 October 2011 re: Investment Entities Proposals Could Have Far-reaching Impacts
9.4	AASB Exposure Draft 220 Investment Entities dated September 2011
10.1	Memorandum from Mischa Ginns dated 21 November 2011 re IPSASB Consultation Paper Reporting Service Performance Information
10.2	Staff Paper−IPSASB Consultation Paper Reporting Service Performance Information
10.3	IPSASB Consultation Paper Reporting Service Performance Information
11.1	Memorandum from Angus Thomson dated 16 November 2011 re: IASB Agenda Consultation 2011
11.2	Matters to be raised in AASB submission on IASB Request for Views Agenda Consultation 2011
11.3	Comments from constituents on ITC 25 Request for Comment on IASB Request for Views Agenda Consultation 2011
11.4	IASB Request for Views Agenda Consultation 2011
12.1	Education session on IASB ED
13.1	Memorandum from Kevin Stevenson dated 18 November 2011 re: UK Financial Reporting Council – public consultation on its future role
13.3	Proposals to Reform the (UK) Financial Reporting Council - public consultation document
14.1	Memorandum from Nikole Gyles dated 16 November 2011 re: Leases – project update
14.2	Tentative decisions made by IASB/FASB on the Leases project
15.1	Memorandum from Sue Lightfoot dated 17 November 2011 re: Extractive Industries Transparency Initiative
16.1	Progress Report on Differential Reporting Research Project from Ahmad Hamidi dated 16 November 2011
17.1	Memorandum from Sue Lightfoot and Shu In Oei dated 17 November 2011 re: Hedge Accounting
17.1.1	December 2011 Slide Presentation on Hedge Accounting
17.2	Memorandum from Christina Ng dated 16 November 2011 re: Financial Instruments Impairment - project update

Meeting 26 October 2011. (No. 120)

Agenda Paper No.	Document Title
3.1	Memorandum from Peter Batten and Robert Keys dated 10/10/2011 re: AASB Work Program and Consultation Submissions Pipeline
3.1.1	Summary of AASB Work Program (September 2011)
3.1.2	Detailed AASB Work Program (September 2011)
3.3	Email correspondence from Lisa Panetta to Michael Stewart, IFRS dated 10/10/2011 re: IFRS 10 transitional requirements
3.4	AASB submission to the IASB on Annual Improvements dated 11/10/2011
3.4.1	ED 213 subs 2 and 3
3.5	Letter from Kevin Stevenson, AASB Chairman to Grant Hehir, Chair of the FRC Public Sector Financial Reporting Task Force dated 11 October 2011 re: IPSAS
3.6	Blueprint for Charities by Colin Parker FCA and Carmen Ridley CA: With the new regulatory regime for charities and NFPs in the final planning stages, NFP’s need to focus on being transparent and accountable
3.7	Letter from Kevin Stevenson, AASB Chairman to Wayne Upton, Chairman IFRS Interpretations Committee re: IAS 12 Income Tax – Rebuttable presumption to determine the manner of recovery
3.8	IIRC Integrated Reporting Discussion Paper 2011
3.9	QBE response to IASB re ED/2011/3 Mandatory date of IFRS 9
3.10	IPA submission to EFRAG re DP Considering the effects of Accounting Standards & Discussion Paper
3.11	Letter from Kevin Stevenson, AASB Chairman to Hans Hoogervorst, IASB Chairman re: AASB comments on IASB ED 2011/3 Mandatory Date of IFRS 9
3.12	November 2011 IFRS Interpretations Committee Meeting Update – 25 October 2011
4.1	Memorandum from Clark Anstis dated 11/10/2011 re: IPSASB meeting
4.2	Report on the IPSASB meeting, September 2011
4.3	Issues Paper, IPSAS 32 Service Concession Arrangements – Grantor
5.1	Memorandum from Ahmad Hamidi dated 11/10/2011 re Carbon Tax
5.2	Staff Paper – Possible Financial Reporting Implications of the Fixed Price Phase of the Carbon Tax Price Mechanism
7.1	Memorandum from Mischa Ginns and Lydia Kilcullen dated 11/10/2011 re Service Performance Reporting
7.2	Staff Paper − Factors relevant to the future direction of the AASB’s Service Performance Reporting project
8.1	Memorandum from Nikole Gyles dated 11/10/2011 re: Leases Project Update
8.2	Tentative decisions made by IASB/FASB on the Leases project – October 2011
9.1	Memorandum from Nikole Gyles dated 11/10/2011 re: Revenue Recognition project update
10.1	Memorandum from Christina Ng dated 11/10/2011 re: Offsetting Financial Assets and Financial Liabilities
10.2	Memorandum from Christina Ng dated 11/10/2011 re: Financial Instruments Impairment
10.2.1	Slide Presentation on Financial Instruments Impairment Update
10.3	Memorandum from Sue Lightfoot and Huy Pham dated 11/10/2011 re: Update on Hedge Accounting
11.1	Memorandum from Angus Thomson, Sue Lightfoot and Lisa Panetta dated 11/10/2011 re: Insurance contracts and Tier 2 Proposals
11.2	Tier 2 Supplement ED 201 Insurance Contracts Submissions 1-2
13.1	Memorandum from Shu-In Oei dated 11/10/2011 re: Report on Sydney Roundtable for ED 212 Not-for-Profit Entities within the General Government Sector
13.2	Staff Summary of Significant Issues raised at Sydney ED 212 Roundtable
13.3	List of Sydney ED 212 Roundtable Participants
13.4	List of ED 212 Related Topics for Sydney Roundtable Discussions
13.5	List of Melbourne ED 212 Roundtable Participants (for information)
13.6	AASB Staff Summary of Significant Issues raised at Melbourne Roundtable ED 212 Not-for-Profit Entities within the General Government Sector
16.1	Memorandum from Lisa Panetta and Clark Anstis dated 11/10/2011 re: Control in the NFP Public and Private Sector Project

Meeting 7-8 September 2011. (No. 119)

Agenda Paper No.	Document Title
3.1	Letter from Grant Hehir, Chair, HoTARAC to AASB Chairman dated 22/7/2011 re Priority Public Sector Accounting Issues 2011-13 & Reply from AASB Chairman dated 5/8/2011
3.2	Memorandum from Peter Batten and Robert Keys re: Work Program and Submissions Pipelinedated 23/8/2011
3.2.1	Summary of AASB Work Program (Prepared August 2011)
3.2.2	Detailed AASB Work Program (prepared August)
3.2.3	Submissions Pipeline Report dated 23/8/2011
3.4	Letter from AASB Chairman to IFRS Interpretations Committee dated 12/8/2011 re: IFRS 3 Business Combinations – business combinations involving newly formed entities: factors affecting identification of the acquirer (Issue 1); and IFRS 3 Business Combinations – business combinations involving newly formed entities: business combinations under common control (Issue 2)
3.5	Letter from Michael Lambert, Acting Secretary, NSW Treasury to AASB Chairman dated 11/8/2011 re: International Accounting Standard 19 Employee Benefits
3.6	Letter from AASB Chairman to Mr Phil Gaetjens, Secretary, NSW Treasury dated 29/8/2011 re: Employee Benefits
3.7	Australian Accounting Standards Board Responses to FRC Taskforce Request for Input -Integrated Accounting
3.10	AASB Comments letter re IPSASB Exposure Draft Key Characteristics of the Public Sector with Potential Implications for Financial Reporting (tabled)
4.1	Proposed Minerals Resource Rent Tax (MRRT) AASB Education Session September 2011
5.1	Memorandum from Nikole Gyles dated 23/8/2011 re: Leases – project update and issues relating to the proposed lessor model
5.2	Leases Project Update: Tentative decisions made by IASB/FASB on the Leases project – August 2011
5.3	Lessor model – Key issues and considerations relating to July 2011 IASB redeliberation's
6.1	Memorandum from Nikole Gyles dated 23/8/2011 re: Revenue Recognition - project update
6.2	Memorandum from Nikole Gyles dated 23/8/2011 re: Revenue Recognition - draft project plan
7.1	Memorandum from Jim Paul dated 31/8/2011 re: Income of NFPs
7.2	Staff Paper: Recognition and Disclosure of Contributed Services
7.3	Staff Paper: Exclusion of For-Profit Government Departments
8.1	Memorandum from Kevin Stevenson and Angus Thomson dated 23/8/2011
8.2	IASB Request for Views Agenda Consultation 2011
9.1	Memorandum from Huy Pham dated 23/8/2011 re: Update on Hedge Accounting
9.2	Comment letter received from QBE Insurance Group Limited
9.3	Memorandum from Christina Ng dated 22/8/2011 re: Mandatory Effective Date of IFRS 9
9.4	AASB ED 215 Mandatory Effective Date of IFRS 9
9.5	Submission no. 1 of AASB ED 215 sub1
10.1	Memorandum from Huy Pham dated 23/8/2011 re: AASB 213 Improvements to IFRS
10.2	AASB ED 213 Improvements to IFRSs
10.3	Submissions on AASB ED 213 sub 1
11.1	Memorandum from Lisa Panetta dated 30/8/2011 re ED 2011/4 Investment Entities
11.2	IFRS ED 2011/4 Investment Entities
11.3	AASB ED XX Investment Entities (incorporating ED/2011/4)
12.1	Memorandum from Angus Thomson and Lisa Panetta dated 23/8/2011 re: Superannuation
13.1	Communiqué NZASB, 27 July 2011
13.2	Communiqué NZASB 2011-2, August 2011
13.3	Communiqué NZASB 2011-3, 22 August 2011
13.4	Communiqué NZASB 2011-4, 25 August 2011
13.5	Communiqué XRB 3, 29 August 2011
13.6	NZASB Communiqué re Questionnaire – IASB’s Agenda Consultation 2011 (tabled)
14.1	Memorandum from Shu-In Oei dated 23/8/2011 re NFP Symposiums
14.2	NFP Symposiums Program
14.3	Email sent by John Church dated 23/8/2011 re: Expressing his view on the Boards role in relation to Charities
15.1	Memorandum from Clark Anstis dated 31/8/2011 re: Reporting by Governments – gaps in GAAP
16.1	Memorandum from Clark Anstis dated 31/8/2011 re: Service Concession Arrangements – Grantor
16.2	Staff Issues paper re Service Concession Arrangements – Grantor
17.1	Memorandum from Peter Batten dated 24/8/2011 re: IFRS Interpretation Committee
17.2	Letter from KPMG IFRG Limited to IFRS Interpretations Committee Chairman dated 11/8/2011 re: Tentative agenda decisions: IFRS 3 Business Combinations - business combinations involving newly formed entities
18.1	Memorandum from Angus Thomson dated 22/8/2011
18.2	Draft agenda for an informal AOSSG gathering on 14/9/2011
18.3	Draft agenda for AOSSG Working Group meetings on 22/11/2011
18.4	Draft agenda for AOSSG annual meeting on 23-24/11/2011
19.1	Memorandum from Ahmad Hamidi dated 24/8/2011 re: Differential Reporting Progress Report by Research Contractors
20.1	Memorandum from Kevin Stevenson dated 16/8/2011 re: Reducing Complexity in Financial Reporting
20.2	Power-point presentation titled: Re-thinking Economic Decision-making, Disclosure and Presentation
21.1	Memorandum from Ahmad Hamidi dated 30/8/2011 re: Financial Reporting Implications of a Carbon Tax

Meeting 13-14 July 2011. (No. 118)

Agenda Paper No.	Document Title
2.2	Voting Summary
3.1	Letter from AASB Chairman to IASB Chairman dated 15/6/2011 re: Recent discussions on Hedge Accounting
3.2	Letter from AASB Chairman to IFRS Interpretations Committee Chairman dated 15/6/2011 re: Revised Draft Interpretation of IFRIC Interpretation DI/2010/1 Stripping costs in the Production Stage of a Surface Mine
3.3	Letter IFRS Director of Technical Activities to AASB Chairman dated 7/6/2011 re: lAS 41 Agriculture
3.4	Letter from AASB Chairman to Mr Paul Pacter, Member of the IASB and Chairman of SME Implementation Group, International Accounting Standards Board dated 16/6/2011 re: The possible impact of SMEIG guidance on full IFRS adopters
3.5	Letter to the Chair of the Water Accounting Standards Board re: Exposure Draft of Australian Water Acccounting Standard: Preparation and Presentation of General Purpose Water Accounting Reports
3.7	Letter to Chair IASB re: Insurance Contracts
3.8	Letter from AASB Chairman to Stephenie Fox, IPSASB Technical Director dated 27 June 2011: IPSASB Exposure Draft 45 Improvements to IPSASs 2011’
3.9	Letter to Technical Director IPSASB 1/7/11 re: IPSASB CF ED 1 Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Role, Authority and Scope; Objectives and Users; QC; and Reporting Entity
3.10	Letter to Technical Director IPSASB 1/7/11 re: IPSASB Consultation Paper Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements
3.11	Letter to Technical Director IPSASB 1/7/11 re: IPSASB Consultation Paper Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Measurement of Assets and Liabilities in Financial Statements
3.12	Memorandum 12/7/11 re: AASB Work Program and Submissions Pipeline
3.12.1	Summary of AASB Work Program (Prepared July 2011)
3.12.3	Submissions Pipeline Report [7/7/11]
3.13	Letter to Australian Government Treasury 8/7/11 re: Removal of Individual KMP disclosure requirements from standards
5.1	Differential Reporting memorandum from Ahmad Hamidi dated 28/6/2011
5.2	Issues Paper: Clarification of Tier 2 Disclosure Principles
6.1	Leases – IASB/FASB project update
6.2	Issues paper: Below-market lease arrangements for not-for-profit entities
7.1	Memorandum re IPSASB from Clark Anstis dated 29/6/2011
7.2	Report on the IPSASB Meeting, June 2011
7.3	IPSASB agenda schedule 2011-13
8.1	Memorandum from Kevin Stevenson dated 27/6/2011
8.2	Letter from John Stanhope, Chairman, FRC Integrated Reporting Taskforce dated 23/6/2011
8.3	Article Integrated reporting: if not now, when? Michael P Krzus
9.1	Memorandum from Angus Thomson dated 23/6/2011
9.2	Draft AASB comments to the IFRS Foundation on Report of the Trustees’ Strategy Review – IFRSs as the Global Standard: Setting a Strategy for the Foundation’s Second Decade
9.3	Report of the Trustees’ Strategy Review
13.1	Revenue –IASB/FASB project update
14.1	NFP Income memorandum from Jim Paul dated 29/6/2011
14.2	Staff Issues Paper: Recognising Liabilities for Onerous Contracts
15.1	GAAP/GFS Harmonisation memorandum from Shu-In Oei dated 28/6/2011
15.2	Issues raised by respondents to ED 211
15.3	Submissions relating to outstanding set of proposals in ED 211
15.4	Extract from ED 211 and accompanying Basis for Conclusions
15.5	Issues raised by the Joint Accounting Bodies on ED 211
15.6	Submissions on ED 211
16.1	FI Impairment memorandum from Christina Ng dated 24/6/2011
16.2	PPT slides on Financial Instruments Impairment Update
16.3	Memo Hedge Accounting
17.1	Memorandum from Jim Paul dated 29/6/2011
17.2	Staff Issues paper on IPSASB ED
17.3	IPSASB ED “Key Characteristics of the Public Sector with Potential Implications for Financial Reporting”
18.1	Memorandum from Clark Anstis dated 29/6/2011
18.2	Review of IPSASB Decisions
18.3	AASB submission (July 2010) on IPSASB Exposure Draft ED 43 Service Concession Arrangements: Grantor (February 2010)
19.1	Memorandum from Raymond Yu dated 29/6/2011
20.1	Consequential amendments to domestic standards arising from recent Amendments to IAS 1
20.2	Ballot Drafts – Amending Standards – Extending Relief from Consolidation, the Equity method and Proportionate Consolidation

Meeting 8-9 June 2011. (No. 117)

Agenda Paper No.	Document Title
2.2	Out of Session Voting Summary
3.1	Memorandum: IFRS 13 Fair Value Measurement
3.2	Staff paper: Comparison of IFRS 13 with AASB’s submissions on related Exposure Drafts on selected issues
3.4	AASB submission on ED/2009/5 Fair Value Measurement
3.5	AASB submission on ED/2010/7 Measurement Uncertainty Analysis Disclosure for Fair Value Measurement
4.3	AASB Submission on IASB ED/2010/5 Presentation of Items of Other Comprehensive Income
5.1	Memorandum: Progress Report on the Differential Reporting Research Project
6.1	Memorandum: Revised AASB 119 Employee Benefits – NFP/Public sector considerations
6.2	Analysis of not-for-profit/public sector considerations for revised AASB 119
6.4	Analysis of submissions on ED 195R Tier 2 Supplement to ED 195 Defined Benefit Plans (proposed amendments to AASB 119)
6.5	Submissions on ED 195R Tier 2 Supplement to ED 195 Defined Benefit Plans (proposed amendments to AASB 119)
8.1	Memo Consolidation Joint Arrangements Associates
8.2.1	Review of IFRS 10 Consolidated Financial Statements
8.2.2	AASB Submission (Mar. 2009) on IASB Exposure Draft ED 10 Consolidated Financial Statements (Dec. 2008)
8.3.1	Review of IFRS 11 Joint Arrangements
8.3.2	AASB Submission (Jan. 2008) on IASB Exposure Draft ED 9 Joint Arrangements (Sept. 2007)
8.3.3	AASB Submission (May 2010) on IASB Exposure Draft ED 9
8.4.1	Review of IFRS 12 Disclosure of Interests in Other Entities
8.5.1	Review of IAS 27 Separate Financial Statements
8.6.1	Review of IAS 28 Investments in Associates and Joint Ventures
9.1	Memorandum: Update on Hedge Accounting
10.1	Memorandum: Financial Instruments Impairment Update
12.1	Memorandum: Insurance Contracts
12.2	Issues paper: A broad outline of progress to date on Insurance Contracts
13.1	Memorandum: IPSASB Conceptual Framework consultation documents
13.2	Draft AASB Submission on IPSASB Conceptual Framework Exposure (Phase 1)
13.3	Draft AASB Submission on IPSASB Consultation Paper (Phase 2)
13.4	NSW Treasury Comment Letters on three IPSASB consultation documents
13.5	AASB Draft Submission IPSASB CF Phase 3 Measurement Subcommittee draft
14.1	Memorandum: Leases project and application issues for Not-for-Profit and Public Sector Entities
15.1	Memorandum: Revenue from Contracts with Customers – project update
16.1	Memorandum: Income of Not-for-Profit Entities
16.2	Draft Basis for Conclusions on ED on Income of Not-For-Profit Entities
17.1	Memorandum: Interpretations Update
17.2	Interpretations Issues in Progress
17.3	IFRIC update May 2011
17.4	Issues paper: revised draft Interpretation of DI/2010/1 Stripping Cost in the Production Phase of a Surface Mine
17.5	Draft IFRIC Interpretation DI/2010/1
17.6	IASB Staff Paper: Revised Draft IFRIC Interpretation
18.1	IFRS for SMEs Draft Q&A February 2011 (Issue1)
18.2	IFRS for SMEs Draft Q&A February 2011 (Issue2)
18.3	IFRS for SMEs Draft Q&A February 2011 (Issue3)
18.4	IFRS for SMEs Draft Q&A February 2011 (Issue4)
18.5	Individual KMP disclosures
19.1	ASRB Communique, 2011/5 – 13 May 2011
19.2	Letter from Kevin Stevenson, AASB Chairman and CEO to Jodie Wise, Executive Assistant, Accountants and Auditors, Australian Securities and Investments Commission dated 13/5/2011 re: ASIC Consultation Paper 150: Disclosing Financial Information Other Than in Accordance with Accounting Standards
19.3	Letter from Kevin Stevenson, AASB Chairman and CEO to Sir David Tweedie, IASB Chairman dated 9/5/2011 re Recent tentative decisions on Leases project
19.4	Letter from Kevin Stevenson, AASB Chairman and CEO to Sir David Tweedie, IASB Chairman dated 9/5/2011 re Recent tentative decisions on Revenue Recognition project
19.5	Memorandum: AASB Work Program
19.5.1	AASB Work Program
19.5.2	Summary of AASB Work Program
19.6	IASB Update 4 May 2011

Meeting 28 April 2011. (No. 116)

Agenda Paper No.	Document Title
2.1	Draft Minutes meeting 115 March 2011
2.2	Out of Session Voting Summary and Technical Submissions
3.1	Memorandum: Fair Value Measurement
3.3	Staff Paper on Implications of Draft IFRS 13 for IAS 41: Agriculture
3.4	Memorandum: IVSC Exposure Draft Technical Information Paper 2: Depreciated Replacement Cost
3.5	Staff Paper: IVSC ED TIP2
3.7	IVSC ED
4.2	Extract AASB 2011-X NZ convergence amendments
5.1	Memorandum: ED 211 GAAP/GFS Harmonisation: Post-Implementation Review of AASB 1049 – Part 1
5.2	Submissions 1 – 2 to ED 211
5.2	Submissions 3 – 4 to ED 211
5.3	Extract from ED 211
6.1	Memorandum: Revenue from Contracts with Customers
6.2	Issues paper
7.1	Memorandum: RDR – Deferred Tax and Severe Hyperinflation
7.2	Submissions 1 – 5 to Tier 2 Supplement to ED204: Deferred Tax: Recovery of Underlying Assets
7.3	Tier 2 Supplement to ED204: Deferred Tax: Recovery of Underlying Assets
7.4	Tier 2 Supplement to ED206: Severe Hyperinflation
8.1	Memorandum: IPSASB Developments
8.2	Report IPSASB Meeting March 2011
9.1	Memorandum : IPSASB Conceptual Framework
9.2	Staff Paper: IPSASB Conceptual Framework ED: Role, Authority and Scope; Objectives and Users; Qualitative Characteristics; and Reporting Entity
9.3	Draft Submission: IPSASB Conceptual Framework CP: Elements and Recognition
9.4	Staff Paper: IPSASB Conceptual Framework CP: Measurement of Assets and Liabilities
10.1	Memorandum: Control in the NFP Sector
11.1	Memorandum: Financial Instruments Update
11.2	Hedge Accounting slide presentation
12.1	Six month outlook for AASB Projects
12.2	Emerging issue re IPSASB improvements 2011
12.3	Leases project update
13.1	Memorandum: AASB Work Program
13.1.1	AASB Work Program April 2011
13.1.2	Summary of AASB work program April 2011
13.2	Memorandum: Interpretations Update
13.2.1	Interpretations: Issues in Progress
13.2.2	IFRIC Update March 2011
13.3	Memorandum: Updated listing of sub-committee membership
13.3.1	AASB sub-committee membership as at 4 April 2011
13.5	AASB submission on Supplement ED-2009-12: Financial Instruments: Impairment
13.6	AASB submission on the Monitoring Board’s Consultation Report on the Review of the IFRS Foundation’s Governance

Meeting 16-17 March 2011. (No. 115)

Agenda Paper No.	Document Title
3.1	Memo update new post-employment IFRS
3.2	Update new post-employment IFRS
4.1	Memo true Fair
4.2	True Fair AASB 2011-X Amendments
5.1	Memo Offsetting
5.2	Staff views Offsetting
5.3	IASB ED-2011-1 Offsetting
7.1	Memo
7.2	MARKED UP Second PreBallot Draft ED
7.3	Sweep issues
7.4	Analysis of AASB 1050
7.5	Tier2 Analysis Disclosures
8.1	Differential reporting research project update
8.2	Memo Tier 2 Cross- cutting Issue
8.2.1	Subs Tier2 ED198sub2 ED202R ED204 ED206
8.3	Memo RDR Sweep Issues ED210 Impairment
8.3.1	Tier 2 Disclosure Principles
8.3.2	Preballot AASB Tier2 ED & Analysis
9.1	Memo FVM AASB only
9.2	Issues paper FVM NFP issues
9.3	Extract NZ IAS16
10.1	Leases project update
11.1	Memo work program
11.1.1	Work Program for Website March 2011
11.1.2	Summary AASB work program for website Mar 2011
11.1.3	Submissions Pipeline Report
11.3	Philanthropy Exemption Unit letter 15-Feb-2011
11.4	AASB Submission Trustees Strategy 1-Mar-2011
11.6	Post Implementation Review 1049 ABS GFS Transitional Arrangmets
11.7	Memo Interpreations update
11.8	AASB Sub Committee Membership

Joint AASB FRSB Meeting 16-17 March 2011. (No. 115)

Agenda Paper No.	Document Title
J2	ASRB Communique
J3.1	Memo IFRS Revenue
J3.2	Revenue IASB Update Feb 2011
J3.3	IFRS Revenue Contracts Customers Staff Strategy Paper PBE-NFP Issues
J3.4	Revenue FRSB Update
J3.5	Revenue Draft Minutes AASB Meeting Feb 2011 Extract
J3.6	IFRS Revenue Contracts Customers Staff Paper Onerous Contracts
J4.1	Memo FVM
J4.2	Issues paper FVM borrowing costs
J4.3	Issues paper FVM IVSC ED DRC
J4.4	IVSC ED
J5.1	Memo
J5.2	Control in the not-for-profit public and private sectors - Revised project plan
J6.1	Memo SPR progress report
J9.1	Memo IPSASB ED Phase 1
J9.4	IPSASB Framework Phase 1 ED
J10.1	Memo IPSASB CP Elements
J10.4	IPSASB CF Elements Staff Paper
J11.1	Memo IPSASB CP Phase 3 Measurement
J11.4	IPSASB Framework Measurement CP

IPSASB papers

Agenda Paper No.	Document Title
J9.2	IPSASB-ED CF-Phase1 12-10
J9.3	IPSASB-Staff-Draft Key Characteristics Public Sector
J10.2	IPSASB-CP Elements-Phase2 12-10
J10.3	IPSASB-CP Elements-Phase2 12-10 Glance
J11.2	IPSASB-CP Measurement-Phase3 12-10
J11.3	IPSASB-CP Measurement-Phase3 12-10 Glance

Meeting 9-10 February 2011. (No. 114)

Agenda Paper No.	Document Title
3.1	Memo Consolidation
3.2	Collation of Submissions on ED205
3.3	Submissions 1-6 on ED205
3.3	PwC submission ED 205[sub7]
3.4	ED205
4.1	Memo Related Party Disclosures NFP Public Sector
4.2	Issues Paper Related Party Disclosures NFP Public Sector
5.1	Memo KMP developments Jan 2011
5.2	Email correspondence re KMP Individuals
6.1	Memo Hedge Accounting
6.2	ED 208 Hedge Accounting
6.3	Hedge Accounting slide presentation 09-02-2011
7	Islamic Finance AASB meeting Feb 2011
7.1	Memo Islamic Finance developments
8.1	Memo Impairment Amortised Cost Financial Assets
8.2	Staff observations IASB Supplemental Impairment Model
8.3	Extracts from IASB meeting: Good book Bad book
9.1	Memo Management Commentary
9.2	IFRS Practice Statement Management Commentary
9.3	AASB Submission to IASB re Management Commentary
10.1	Memo Income Non-Exchange Transactions
10.2	Non-Exchange Income Staff Paper Scope of revised ED
10.3	Non-Exchange Income Staff Paper Measurement Non-Financial Assets Acquired
10.4	Non-Exchange Income Staff Paper Measurement Financial Assets and Liabilities arising from non-exchange transactions
10.5	Non-Exchange Income Staff Paper Measurement Performance Obligations and non-financial liabilities
10.6	Non-Exchange Income Staff Paper Measurement of transactions with Exchange and Non-Exchange Components
10.7	Non-Exchange Income Staff Paper Measurement Return Obligations Advance Receipts Liabilities
10.8	Staff Paper Non-Exchange Transactions Measurement of different categories of obligations
10.9	Non-Exchange Income Project Status Report
10.10	IASB Revenue Project Status Report
10.11	Non-Exchange Income Aide Memoire Feb 2011 AASB meeting
11.1	AASB Policy Statement Memo Jan 2011
11.2	Draft AASB Policy Statement Jan 2011 edited
12	Dissenting View - Kevin FINAL
12.1	Projects Pipeline
12.1.1	Submissions Pipeline Report
12.2	Memo progress report on major Public Sector and NFP Private Sector projects
12.3	Memo AWAS 1 Preparation Presentation Water Accounting Reports
13.1	Other business Memo work program
13.1 A	Other business AASB Work Program
13.1 B	Other business Summary AASB Work Program
13.2	Other business AASB Submission to IASB ED 2010 12 Severe Hyperinflation
13.3	Other business Submissions to AASB ED206 submission 1
13.4	Other business AASB letter and completed questionnaire on IFRS Interpretations Committee Review
13.5	Other Business ED204 submission 2
13.6	Other Business ED202 Leases submissions 14-16
13.7	Other Business Letter to FRP re FRP findings
13.8	Other Business Letter to IASB re RDR
13.9	Other Business Letter to ASRB re RDR
13.10	Other Business - ASICs review of financial reports
13.11	Other Business Voting summary of approved standards
13.12	Other Business AASB Submission to IASB Leases
13.13	Other Business Tier2 ED198 submission 1
13.14	Other Business Tier2 ED204 submission 1
13.15	Memorandum Interpretations Update
13.15.1	Interpretations Issues in Progress
13.15.2	IFRIC Update Jan 2011
13.16	Memo IMF GFSM 2001 Update
13.16.1	AASB Staff Comments IMF GFSM 2001 Update
13.17	Other Business Scoping Study NFP Regulator Report Consultation Paper
13.18	Other Business Service Performance Reporting Paper 4 Common Features found in practice
13.19	AASB Submission IASB Effective Dates Transition Methods
13.20	Submissions Tier2 ED198sub2 ED202R ED204 ED206
13.21	ITC24 Submission 4
13.22	Press Release 07-02-2011
13.23	Review of the IFRS Foundation Governance Report

Meeting 8-9 December 2010. (No. 113)

Agenda Paper No.	Document Title
3.1	Memo Control in Public and Private Not for profit sectors
3.2	Control in Public and not for profit private sectors Draft revised project plan
4.1	Trans-Tasman Convergence Memorandum
4.2	Trans-Tasman Convergence Draft Oct 2010 Minutes
4.3	Trans-Tasman Convergence Issues Paper
4.4	Trans-Tasman Convergence AASB 2011-X
4.5	Trans-Tasman Convergence AASB 10XX Australian Additional Disclosures
5.2	IPSASB Meeting Highlights 11 2010
5.3	Report IPSASB Meeting 11-2010
6.1	Memo Hedge accounting
6.2	Staff proposed FI project timeline
6.3	Hedging changes AASB 8 Dec 2010
7.1	Memorandum Superannuation
7.2	Superannuation Issues Paper on Statement of Changes in Equity
7.3	Superannuation Disaggregated Financial Disclosures
7.4	Superannuation Transition Issues
8.1	Memo Income Non-Exchange Transactions
8.2	Staff paper Advance Receipts Liabilities
8.3	Staff paper Non-Exchange Transactions Categories of Obligations
9.1	Memo IFRS Foundation Trustees review Nov 2010
9.2	Issues Paper IFRS Foundation Trustees strategic review Nov 2010
9.3	Paper for public consult Strategy Review Nov 2010
9.4	IFRS IC Review questionaire Nov 2010
9.5	CASB letter Trustees review Nov 2010
10.1	Covering Memorandum IPSASB Conceptual Framework
10.2	IPSASB Elements Staff Paper
11.1	Conceptual Framework OB QC memo
11.2	Conceptual Framework Chapters Sweep Issues
11.3	Conceptual Framework SAC 1
11.4	Staff Paper Objective Qualitative Characteristics IPSASB
11.5	Conceptual Framework third pre-ballot draft
12.1	Effective Dates Transition Methods Memo
12.2	Effective Dates Transition Methods Issues Paper IASB Request for Views
12.3	Effective Dates Transition Methods ITC 24
13.1	Memo IMF review of GFS
13.2	IMF draft outline of GFS update
13.3	AASB staff suggestions IMF review of GFS
14.1	Memo RDR Australia and NZ Convergence
14.2	Minutes of previous joint meetings convergence differential reporting frameworks
15.1	Other Business FRP Report BBX Property Investment Fund Limited
15.2	Other Business FRP Report Sino Strategic International Limited
15.3	Other Business FRP Report ING Real Estate Entertainment Fund
15.4	Other Business FRP Report Oaks Hotels Resorts Limited
15.5	Other business Memo AASB work program
15.5A	Other business AASB Work program
15.5B	Other business Summary AASB work program
15.5C	Other business Report Pipeline Document
15.6	Other Business DI/2010/1 sub 1
15.7	Other Business AASB Submission Tax ED 2010-11
15.8	Other Business Ltr Aust Bureau Stats and AASB reply
15.9	Other Business Revenue ED198 additional sub 9-10
15.10	Other Business AIST letter and AASB Response
15.11	Other Business Ltr to Peter Gibson Revaluation of assets with make good provision
15.12	Other Business Review of Govt Finance Stats
15.13	Other Business AASB Submission Revenue Recognition ED/2010/6
15.14	Other Business Tax ED204 sub 1-2
15.15	Other Business ED202 Leases sub 1-11
15.15	Other Business ED202 Leases sub 12-13
15.16	AASB submission Annual Improvements Process Due Process Handbook Nov 2010
15.17	Other business AASB submission ED 2010 8 Insurance Contracts
15.17A	ED201 Submissions
15.17B	Summary of Insurance Roundtable Discussions
15.18	AASB Submission DI/2010/1 Nov 2010
15.19	Memorandum Interpretations Update
15.19.1	Interpretations Issues in Progress
15.19.2	IFRIC Update November 2010

Meeting 27-28 October 2010. (No. 112)

Agenda Paper No.	Document Title
3.1	Memo Revenue Contracts Customers
3.2	Draft AASB submission Revenue Contracts Customers
3.3	Revenue ED198 subs1-8
4.1	Memo GAAP GFS Harmonisation Entities within GGS
4.2	Issues paper Transactions in a GAAP context
4.3	Issues paper Controlled and administered items note
4.4	Issues paper Orderly adoption of GFS changes
4.5	Memo Orderly adoption of GFS changes
4.6	GAAP GFS Letter from ABS
5.1	Memo DI 2010 1 Production Stripping Costs
5.2	Issues Paper DI 2010 1 Production Stripping Costs
5.3	DI 2010 1 Production Stripping Costs Surface Mining
6.1	Memo Derecognition Amendments to AASB 7
6.2	Staff Analysis Tier 2 Supplement Amendments to AASB 7
6.3	Amendments to AASB 7 Derecognition
6.4A	IASB Derecognition Amendments to IFRS 7 and FAQ
6.4B	IASB Derecognition Amendments to IFRS 7 and FAQ
6.5	Memo IFRS1 Amendments
6.6	ED203 Removal Fixed Dates
6.7	ED203 sub1
6.8	ED206 Severe Hyperinflation
6.9	Memo Corrections to Standards
6.10	Draft Standard Corrections
6.11	IASB Corrections Lists
7.1	Memo Post-implementation Review of AASB 1049
7.2	Issues Paper Exemption for Whole of Governments
8.1	Memo RDR for Employee Benefits
8.2	Issues paper on RDR for Employee Benefits
9.1	Memo Conceptual Framework Objective Qualitative Characteristics
9.2	Conceptual Framework June 2010 Minutes
9.3	Conceptual Framework Financial Reporting 2010
10.1	Memo Annual Improvements Process
10.2	Issues Paper Annual Improvements Process
10.3	Consultation Document Annual Improvements Process
10.4	IASCF Due Process Handbook IASB
12.1	Other Business AASB submission on IVSC Exposure Draft
12.2	Other Business Sub ED 2010 7
12.3	Other Business Letter re Review of the IFAC Reforms – Consultation Paper
12.4	Other Business Sub ED 2010 3 Defined benefit plans
12.5	Other Business AASB submission on ED 195
12.6	Other Business ED197 subs7-8
12.7	Other Business AASB submission on FASB’s proposed accounting stds update and revisions re Financial Instruments
12.8	Other Business AOSSG submission on FASB’s proposed accounting stds update and revisions re Financial Instruments
12.9	Other Business Response to PwC ED 179 Super Plans
12.10	Other Business Memorandum Interpretations Update
12.10.1	Other Business Interpretations Issues in Progress
12.10.2	Other Business IFRIC Update Sept 2010 Meeting
12.11	Other Business Report Pipeline Document
12.12	Other Business AASB submission on ED 2010 5

Joint AASB FRSB Meeting 27-28 October 2010. (No. 112)

Agenda Paper No.	Document Title
A2.4	Standard Setters Mtg Draft Report NSS Sep 2010
A2.5	Standard Setters Mtg Sir David Tweedie Post NSS Rome
A2.6	Standard Setters Meeting AOSSG communique
B1.1	Trans-Tasman Convergence Memorandum
B1.2	Tras-Tasman Convergence Project Update
B1.3	Trans-Tasman Convergence Issues Paper
B1.5	Trans-Tasman Convergence ED 200 Aus Submissions
B1.6	Trans Tasman Convergence NZ Submissions
B3.0	IPSASB Financial Instruments Cover Sheet
B3.1	IPSASB Financial Instruments FRSB Agenda MEMO final
B3.2	IPSASB Financial Instruments Joint ED Final
B3.3	IPSASB Financial Instruments AC Note
B3.4	IPSASB Financial Instruments IPSAS28 Table of Concordance
B3.5	IPSASB Financial Instruments IPSAS29 Table of Concordance
B3.6	IPSASB Financial Instruments IPSAS30 Table of Concordance
B4.1	Memo Income Non Exchange Transactions
B4.2	Minutes Income Non Exchange Transactions
B4.3	Strategy Paper Income Non Exchange Transactions
B4.4	Staff analysis Income Non Exchange Transactions
B5.0	Income Tax Cover Page IASB ED Deferred Tax
B5.1	Income Tax Memo IASB ED Deferred Tax
B5.2	Income Tax Draft Comment Letter IASB ED Deferred Tax
B5.3	Income Tax Comment Letter FRSB Memo to IASB Staff re Deferred tax ED Aug 2010
B5.4	Income Tax Comment Letter AASB Memo to IASB staff re Deferred Tax
B5.5	Income Tax Submission Fletcher Building IASB Deferred Tax
B5.6	Income Tax Request for Comment FRSB Questions IASB ED Deferred Tax
B5.7	Income Tax Exposure Draft IASB ED Deferred tax
B8.1	Memo ED 2010 8 Insurance Contracts
B8.2	Issues paper ED 2010 8 Insurance Contracts
B8.3	AASB 1023 and AASB 1038 Comparison
B8.4	Responses on ED 201 Insurance Contracts
B10.0	Service Performance Reporting Cover sheet
B10.1	Service Performance Reporting Memorandum
B10.2	Service Performance Reporting Joint work plan
B11.1	Memo Leases
B12.1	Memo Issues re control in public sector
B12.2	Issues paper The future of control in public sector project
B12.3	Working Draft Defining the Reporting Entity in the Public Sector
B12.4	Control in Public Sector IFRSX Consolidation Draft Sept 29 2010

Meeting 1-2 September 2010. (No. 111)

Agenda Paper No.	Document Title
3.1	Memo ED 179 Superannuation Plans
3.2	Issues paper Superannuation PLans
3.3	Sweep Issues Paper Superannuation Plans
3.4	Superannuation Plans Considerations to reexpose proposals in ED 179
3.5	Superannuation Plans Regulation Impact Statement
3.6	Superannuation Plans Proposed timetable completion of draft replacement Standard for AAS 25
5.1	Memo Revenue Recognition
5.2	FRSB B3.0 Cover page Revenue Recognition
5.3	FRSB B3.1 MEMO Revenue Recognition
5.4	FRSB B3.2 Draft comment letters Revenue Recognition
5.5	FRSB B3.3 Revenue Recognition
5.6	FRSB B3 4.1 4.3 AOSSG Revenue Recognition
6.1	Memo Presentation Financial Statements
6.2	Issues Paper Presentation Financial Statements
6.3	Presentation Financial Statements Questions raised by the IASB and AASB staff tentative views
6.4	Presentation of Financial Statements ED 197 submissions 1-6
8.1	Memo Financial Instruments Update
8.2	Financial Instruments Issues and key comments on IASB request for comment on FASB ED
8.3	Financial Instruments AASB Comment Letter to IASB ED 2009 12
8.4	Finnancial Instruments AASB comment letter to IASB ED 2010 4 FV option for financial liabilities
8.5	Financial Instruments Proposed AASB staff plan for September to December 2010
9.1	Memorandum Interpretations
9.2	Interpretations Issues in Progress
9.3	Interpretations July 2010 IFRIC Update
10.1	Memorandum ED 199 FV Measurement disclosures Measurement Uncertainty Analysis
10.2	ED 199 Staff Issues Paper Measurement Uncertainty Analysis
10.3	AASB ED 199 Measurement Uncertainty Analysis Disclosure for FV measurements
10.4	Submissions 1 to 4 to AASB ED 199
11.1	Memo Defined Benefit Plans ED 195
11.2	Defined Benefit Plans Analysis of comments ED 195
11.3	Defined Benefit Plans Submissions 1-7 ED 195
13.1	Policy Statement AASB policies and processes
13.2	Draft Statement Policy and Processes
13.3	Policy Statement RDR Memorandum
13.3.1	Principles Used in Developing RDR Disclosures
14.1	Memo Related Party Disclosures
15.1	Memo ED 2010 8 Insurance Contracts
15.2	ED 2010 8 Insurance Contracts Outline of ED 2010 8 compared with AASB 1023 and AASB 1038
16.1	Memo IVSC ED for new International Valuation Standards
16.2	IVSC ED Proposed New International Valuations Standards
17.1	Memo Parent Entity Disclosures AASB 101
17.2	Extracts Corporations Act Corporations Regulations
17.3	Memo IFRS 9 Implementation Issue on puttable instruments
17.4	IFRS 9 Letter Basis for Conclusions Puttable Instruments
18.1	Other Business Letter GAAP GFS Harmonisation
18.2	Other Business Documents open for comment
18.3	Other Business Letter AASB Comment Letter DP 2010 1 Extractive Industries

29 July 2010 - Joint meeting with FRSB. (No. 110)

Agenda Paper No.	Document Title
2.1	Memo re IVSC ED July 2010
3.1	Memo Financial Instruments Update
3.2	Submissions to ED 196 Fair Value Option for Financial Liabilities
3.3	Submissions to ED 189 Financal Instruments Amortised Cost and Impairment
5.1	Memo re IPSASB Report
5.2	IPSASB Meeting Highlights Vienna June 2010
6	Memo re Revenue ED
6.1	Summary of IASB ED Revenue
6.2.1	Impact of Revenue ED proposals on current practice
6.2.2	Appendix to Impact of Revenue ED
6.3	FRSB Prelim Views Submission to IASB on Revenue Recogntion
6.4	AASB submission to IASB on revenue recognition June 2009
6.5.1	IASB ED 2010 Revenue from Contracts with Customers
6.5.2	IASB ED 2010/6 Revenue from Contracts with Customers Basis

30 July 2010 - AASB Only. (No. 110)

Agenda Paper No.	Document Title
7.1	Memo Presentation of Financial Statements
7.1.1	Summary of project plan Presentation of Financial Statements
7.1.2	ED 197 Presentation of Items of Other Comprehensive Income
11.1	Memo re Post Implementation review of AASB 1049
11.2	Issues Paper AASB 1049 Implementation Issues
12.1	Memo re Superannuation
12.2	Superannuation re Obligations under insurance arrangements in AASB 119 re measuring DBOs
12.3	Superannuation re Implications of AASB 7
12.4	Superannuation proposed timetable
14	Memo re GAAP GFS Harmonisation
14.1	Issues Paper Options in GAAP that align with GFS
14.2	Issues paper Transactions Other Economic Flows split
14.3	Issues paper GAAP GFS harmonisation note of recognised and administered items
15.1	Memo re AASB 127 relief
18.7	FRSB Alert June 2010
18.8	AASB submission to IASB ED 2009 12 Amortised Cost and Impairment
18.9	AOSSG Submission to IASB on ED 2009 12 Financial Instruments Amortised Cost and Impairment
18.10	Memo re AASB Work Program
18.10A	Work program July 2010
18.10B	Summary of work program
18.11	Pipeline Document
18.12	AASB Submission to IPSASB ED 43 Service Concession Arrangements
18.13	AASB submission ED 2010 4 FVO for Financial Liabilities
18.14	AOSSG Submission ED 2010 4 FVO for Financial Liabilities

Meeting 25 June 2010. (No. 109)

Agenda Paper No.	Document Title
1.1	Memorandum Differential Reporting
1.2	AASB 105X Application of Tiers of Australian Accounting Standards
1.3	AASB 2010 X Draft Amending Standard
1.4	Insurance Standards RDR Analysis
1.5	AASB 134 Interim Financial Reporting RDR consequences
1.6	Transition for SPFSs Further Issues
1.7	Tax Note Disclosure under full IFRS vs RDR
1.8	Draft Regulation Impact Statement on AASB 105X

Meeting 9-10 June 2010. (No. 108)

Agenda Paper No.	Document Title
3.1	Memo PBE NFP Specific Modifications for IAS 37 replacement
3.2	Staff Paper PBE NFP Modifications for IAS 37 Replacement
4.1	Memo Interpretations
4.2	Interpretation Issues in Progress 02 June 2010
4.3	Memo IFRIC Tentative and Finaal Agenda Decisions
4.4	Memo IFRS Interpretations Committee Annual Improvements
4.5	Memo IFRS Interpretations Committee Work in progress
4.6	IFRIC Update May 2010
4.7	Memo AASB 1048 Interpretation of Standards
4.8.1	Draft AASB 1048 Full Table Marked Up
4.8.2	Draft AASB 1048 Full Table Clean Copy
4.9.1	Draft AASB 1048 Abbreviated Table Marked Up
4.9.2	Draft AASB 1048 Abbreviated Table Clean Copy
5.1	Memo Financial Asset Impairment
5.2	Issues paper ED 2009 12 Financial Instruments Amortised Cost and Impairment
5.3	ED 189 Financial Instruments Amortised Cost and Impairment
5.5	European Banking Federation Paper Impairment Expected Loss Model
5.6	ED 189 Financial Instruments Amortised Cost Impairment Comment Letters
6.1	Memo Fair Value Option for Financial Liabilities
6.2	ED 196 Fair Value Option for Financial Liabilities
8.1	Memo ED 179 Superannuation and ADF
8.2	Issues Paper Implications of Measuring Obligations to DB members re Insurance arrangements AASB 119 Approach
8.3	ED 179 Superannuation Comment Letter 21
8.4	Superannuation Proposed Timetable
9.1	Extractive Industries Memo
9.2	Presentation Slides Extractive Industries
10.1	Memo Conceptual Framework Reporting Entity
10.2	Staff Paper Conceptual Framework Reporting Entity
10.3	ED 193 Conceptual Framework Reporting Entity
11.1	Memo Conceptual Framework Objective and Qualitative Characteristics
11.2	Staff paper Conceptual Framework Application by PBE NFP Entities
13.1	Memo IASB Annual Improvements Project
13.2	AASB 2010 X Amending Standard re Annual Improvements
13.3	AASB 2010 X Further Amendments re Annual Improvements
13.4	IASB Improvements to IFRSs
15.1	Memo Diferential Reporting
15.3	Differential Reporting Choosing Between the Tiers Guidance for Public Sector
15.5	Differential Reporting Transitional Provisions Various Scenarios
15.6	Differential Reporting AASB 105X Application of Different Tiers of Australian Accounting Standards
15.7	Differential Reporting Further Sweep Issues
15.8	Draft Amending Standard Differential Reporting
15.9	ED 192 Revised Differential Reporting Submission
16.1	Memo Service Concession Arrangements Grantor
16.2	Issues Paper IPSASB ED 43 Service Concession Arrangements Grantor
16.3	ED 194 IPSASB ED Service Concession Arrangements Grantor
16.4	ED 194 Service Concession Arrangments Grantor Comment Letters
17.1	IASB IPSASB NSS IASCF Documents Open for Comment 19 May 2010
17.2	FRSB Alert May 2010
17.3	AASB FRSB letter to IASB re IAS 24 Key Management Personnel
17.4	AASB Submission to IASB ED 2010 Measurement of Liabilities in IAS 37
17.5	AASB Submission to IPSASB Consultation Paper Reporting on the Long term Sustainability of Public Finances

Meeting 17 May 2010. (No. 107)

Agenda Paper No.	Document Title
3.1	Memo AASB Work Program
3.2	AASB Work Program May 2010
3.3	AASB submission IPSASB Long term Sustainability of Public Finances
3.5	AASB Letter to IASB re Joint Ventures
4.1	Memo Differential Reporting
4.2	Collation of Submissions on ED 192 Revised Differential Reporting Framework
4.3	ED192 submissions 1-21 Differential Reporting
4.3	ED192 submissions 22-42 Differential Reporting
4.4	Draft Standard Application of Different Tiers Differential Reporting
4.5	Draft Amending Standard Differential Reporting
4.6	Differential Reporting Technical Issues
4.7	Differential Reporting Application Issues

Meeting 28-29 Apr 2010. (No. 106)

Agenda Paper No.	Document Title
3.1	Memo IPSASB Report
3.2	IPSASB Meeting Highlights
4.1	Memo Joint Arrangements
4.2	AASB Sub to IASB ED9 Joint Arrangements
5.1	Memo Related Party Disclosures for NFP Public Sector Entities
5.2	Issues Paper Related Party Disclosures for NFP Public Sector
5.3	Current Related Party Disclosures for NFP Public Sector
6.1	Memo Impairment of Statutory Receivables
6.2	Letter from ACAG re Impairment of Statutory Receivables
6.3	Letter to ACAG re Impairment of Statutory Receivables
9.1	Memo Interpretations
9.2	Interpretations Issues in Progress
9.3	Memo IFRIC Agenda Decisions
9.3.1	IFRIC Update March 2010
10.1	Memo Differential Reporting Update
10.2	Differential Reporting Invitation to Roundtables
10.3	Differential Reporting Update on Global Adoption of IFRS for SMEs
11.1	Memo AASB 127 Consolidation Relief
12.1	Memo PBE NFP Modifications to IAS 37 Liabilities
12.2	Staff Paper PBE NFP Modifications to IAS 37 Liabilities
13.1	Memo Update on Financial Instruments
13.2	FASB IASB Paper Derecognition Approach for Financial Assets and Liabilities
13.3	Summary on Roundtables Amortised Cost and Impairment Financial Instruments
13.4	Key Points Amortised Cost and Impairment Exposure Draft Financial Instruments
14.1	Memo Superannuation
14.2	Superannuation Out of Session Comments
14.3	Superannuation Fair Value Sub and Net Assets Sub Disclosure Differences
14.4	Disclosures Relative to an ADF
14.5	IASB FVM Requirements Relative to Superannuation or an ADF
15.1	Memo GAAP GFS Harmonisation entities within the GGS
15.2	GAAP GFS Harmonisation Entities within the GGS Staff Recommendations on Standard content
16.1	IASB/IPSASB/NSS/IASCF Projects Open for Comment
16.2	FRSB Alert March 2010

Meeting 17-18 Mar 2010. (No. 105)

Agenda Paper No.	Document Title
3.1	Memo re Post Implementation review of AASB 1049
3.2	Draft AASB Project Plan: Post-implementation review of AASB 1049
4.1	Memo re AASB 127
6.1	AASB submission on IASB ED/2009/6 Management Commentary
6.2	AASB submission on ASIC Consultation Paper 126 Facilitating debt raising
6.3	AASB submission on Corporate Reporting Reform Bill 2010
6.4	G100 submission on IASB ED/2009/6 Management Commentary
6.5	AASB submission on Co-operatives National Law Review
6.6	FRSB Alert – Summary as at 12 February 2010

Joint AASB FRSB Meeting 17-18 Mar 2010. (No. 105)

Agenda Paper No.	Document Title
A1.2	Speech from Simon Power re Large non-issuer companies
B2	Memo re Reporting on the Long-term Sustainability of Public Finances
B2.1	Proposal to comment on IPSASB Long-term Sustainability of Public Finances
B2.2	Draft comments on IPSASB Long-term Sustainability of Public Finances
B2.3	AASB ITC 22 - IPSASB Long-term Sustainability of Public Finances
B3A.1	Memo re Financial Instruments with Characteristics of Equity
B3A.2	IASB Staff Paper Sept 2009 – Classification Approach
B3A.3	IASB Staff Paper Jan 2010 – Approach 4.2 – Classification of Instruments
B3B.1	Memo re Financial Liabilities: Classification and Measurement
B3B.2	IASB Staff Paper Feb 2010 – Classification and Measurement: Financial Liabilities
B3B.3	IASB Staff Paper Feb 2010 – The Fair Value Option
B3C.1	Memo re Financial Instruments – Hedge Accounting
B3C.2	IASB Staff Paper Feb 2010 – Hedged Items
B3C.3	IASB Staff Paper Feb 2010 – Bifurcation-by-risk approaches
B3C.4	IASB Staff Paper Mar 2010 – Eligible hedged items – derivatives as hedged items
B3C.5	IASB Staff Paper Mar 2010 – Eligible hedged items – components of nominal amounts
B3C.6	IASB Staff Paper Mar 2010 – Eligible hedged items – one-sided risk components
B4.1	Australian Submissions ED180
B4.5	Exposure Draft Income from Non-exchange Transactions
B5	Memo re Trans-Tasman Convergence
B5.1	Working Draft – Trans-Tasman Convergence
B5.2	Memo re NZ/Australia convergence – audit fee disclosure
B5.3	Memo re NZ/Australia convergence – dividend imputation disclosure
B6.1	Memo re Control in the Public Sector
B6.2	Defining the Reporting Entity in the Public Sector
B7	Memo re Liabilities – commenting on IASB ED
B7.2	AASB specific comments on IASB ED/2010/1 Measurement of Liabilities
B7.4	IASB ED/2010/1 Measurement of Liabilities
B7.5	Working Draft - Liabilities
B7.6	Process for Modifying IFRSs for PBE/NFP
B8	Memo re Service Concession Arrangements
B8.1	Staff note on IPSASB ED 43 Service Concession Arrangements: Grantor
B8.2	IPSASB ED 43 Service Concession Arrangements: Grantor

Meeting 3-4 Feb 2010. (No. 104)

Agenda Paper No.	Document Title
3.1	Memorandum from Robert Keys dated 20/01/2010
3.2	GAAP/GFS Harmonisation: Entities within the GGS Alternative approaches for issuing a Standard
3.3	Extract from 24-25 June 2009 AASB meeting approved minutes
3.4	Comments on the AASB’s Progress Report on GAAP-GFS Harmonisation for GGS Entities
3.5	Public Sector Accounting: GAAP/GFS HARMONISATION
4.1	Memorandum from Clark Anstis dated 20/01/2010
5.1	Current and Expected Shortly IASB/IPSASB/NSS/IASCF Documents Open for Comment, as at 15 January 2010
5.2	Memorandum from Clark Anstis dated 28/01/2010
6.1	Memorandum from Dean Ardern dated 20/01/2010
6.2	Staff analysis and proposals in relation to the written comments received on ED 179 Superannuation Plans and Approved Deposit Funds that are directly related to a Specific Matter for Comment
6.3	Staff analysis and proposals in relation to comments received on ED 179 Superannuation Plans and Approved Deposit Funds that are not directly related to a Specific Matter for Comment
6.4	Collation of written comments on ED 179 Superannuation Plans and Approved Deposit Funds
6.5	Proposed timetable for completion of a draft replacement Standard for AAS 25 Financial Reporting by Superannuation Plans
7.1	Memorandum from Christina Ng & Patricia McBride dated 20/01/2010
7.2	Accounting for Hedging Activities
7.3	Letter to Prime Minister Chung Un-Chan
7.4	Agenda Paper 7.4: IASB Project Timeline
7.5	Memorandum from Daping Gao and Christina Ng dated 20/01/2010
7.6	Financial Instruments: Presentation
7.7	Financial Instruments: Recognition and Measurement
7.8	Financial Instruments: Disclosures
8.1	Memorandum from Raymond Yu dated 20/01/2010
8.2	Project Plan for Related Party Disclosures for Not-for-Profit Public Sector Entities
10.1	Memorandum from Joanna Spencer dated 20/01/2010
10.2	Interpretation issues in progress (20 January 2010)
10.3	Memorandum from Joanna Spencer dated 19/01/2010
10.3.1	IFRIC Update
11.1	Memorandum from Siva Sivanantham dated 19/01/2010
11.2	Analysis of Submissions on ED 183 Management Commentary
11.3	List of Submissions to ED 183 Management Commentary
11.3.sub5	Submission from National Institute of Accountants
11.4	Comparison of the principles in AASB ED 183 Management Commentary with the G100 Publication Guide to Review of Operations and Financial Condition
11.5	Group 100: Guide To Review Of Operations And Financial Condition
11.6	Extracts from Corporations Act 2001 (Sections 299 and 299A)
12.1	Memorandum from Angus Thomson, Maybelle Chia, Patricia McBride and Chris Neame dated 13/01/2010
12.2	DRAFT AASB/FRSB Joint Project Plan Australian/New Zealand Convergence
12.3	Proposals for Amendments to Australian Accounting Standards and New Zealand Financial Reporting Standards (For-Profit Entities)
13.1	Memorandum from Ahmad Hamidi dated 20/01/2010
13.2	Revised Differential Reporting Framework — Sweep Issues
13.3	Guidance on Determining Reduced Disclosures
13.5.1	Memorandum from Ahmad Hamidi & Angus Thomson dated 12/01/2010
13.5.2	Annual financial reports and directors’ reports generally
13.5.3	Cooperatives: a national approach
14.1	Memorandum from Mischa Ginns dated 20/01/2010
14.1.2	AASB Exposure Draft ED 191: Measurement of Liabilities in AASB 137 (Limited re-exposure of proposed amendment to AASB 137)
14.2	Memorandum from Joanna Spencer dated 27/01/2010
14.2.3	IASB Meeting December 2009
14.4.1	Memorandum from Angus Thomson dated 14/01/2010
14.4.2	Consultation Paper 126: Facilitating debt raising
14.5.1	Memorandum from Angus Thomson dated 20/01/2010
14.5.3	Draft: Corporations Amendment (Corporate Reporting Reform) Bill 2010 Explanatory Material
15.4	FRSB Alert
15.5	AASB staff comments on IASB Exposure Draft ED/2009/13 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters
15.5.1	Exposure Draft ED 190 Limited Exemption from Comparative AASB 7 Disclosures for First-time Adopters

Meeting 9-10 Dec 2009. (No. 103)

Agenda Paper No.	Document Title
4.1	Memorandum from Ahmad Hamidi & Angus Thomson dated 29/11/09
4.2	AASB 112 Income Tax and IFRS for SMEs Section 29 Income Tax
5.1	Memorandum from Siva Sivanantham dated 20/11/09
5.2	Management Commentary
5.3	ED 183 Management Commentary
6.1	Memorandum from Dean Ardern dated 20/11/09
6.2	Staff analysis and proposals in relation to the written comments received on ED 179 Superannuation Plans and Approved Deposit Funds
6.3	Collation of written comments on ED 179 Superannuation Plans and Approved Deposit Funds
6.4	Proposed timetable for completion of a draft replacement Standard for AAS 25 Financial Reporting by Superannuation Plans
7.1	Memorandum from Raymond Yu dated 25/11/09
7.2	Draft: AASB 124 Related Party Disclosures
7.3	Draft: AASB 2009-X Amendments to Australian Accounting Standards [AASB 5, 8, 108, 110, 112, 119, 133, 137, 139, 1023 & 1031 and Interpretations 2, 4, 16, 1039 & 1052]
7.4	IAS 24 Related Party Disclosures
8.1	Memorandum from Jim Paul dated 26/11/09
8.2	Staff Note on IPSASB Consultation Paper Reporting on the Long-Term Fiscal Sustainability of Public Finances
8.3	Reporting on the Long-Term Fiscal Sustainability of Public Finances
9.1	Memorandum from Chris Pang dated 25/11/09
9.2	Issues Paper: Impairment of Statutory Receivables (a comparison of AASB 136 and AASB 139)
11.1	Memorandum from Joanna Spencer dated 20/11/09
11.2	Interpretation Issues In Progress
11.3	Memorandum from Joanna Spencer dated 20/11/09
11.3.1	IFRIC Update
12.1	Memorandum from Robert Keys, Joanne Scott, Jessica Lion, Daping Gao and Maybelle Chia dated 25/11/09
12.2	A Constraining Principle For Service Performance Reporting
12.3	Applying the AASB/FRSB Process for Modifying IFRSs for PBE/NFP to Service Performance Reporting by Private Sector Not-for-profit Entities
12.4	Draft: AASB/FRSB Joint Project Plan Service Performance Reporting
13.1	Memorandum from Bryan Howieson and Robert Keys dated 26/11/09
13.2	AASB Project Proposal: Defining the Reporting Entity in the Not-for-Profit Public Sector
14.1	Memorandum from Christina Ng, Sarah Bate and Daping Gao dated 25/11/09
14.2	ED/2009/12: Financial Instruments: Amortised Cost and Impairment
14.3	Impairment of Financial Assets Project timeline - DRAFT
15.1	Memorandum from Maybelle Chia dated 25/11/09
15.2	Currency (Notes and Coins) on issue
16.1	IASB Update
16.4	Memorandum from Joanna Spencer dated 25/11/09
16.4.1	Project: Emissions Trading Schemes Topic: Accounting for the items in a voluntary scheme
17.1	Memorandum from Angus Thomson and Robert Keys dated 25/11/09
17.2	AASB Work Program (prepared November 2009)
17.3	Approach to Public Sector Issues (December 2009 – Draft Only)
17.4	Current and Expected Shortly IASB/IPSASB/NSS/IASCF Documents Open for Comment, as at 25 November 2009
18.3	AASB comments on IASB Exposure Draft ED/2009/8 Rate-regulated Activities
18.3.1	AASB Exposure Drafts ED 185 and ED 188
18.4	AASB comments on IASC Foundation Discussion Document Part 2 of the Constitution Review - Proposals for Enhanced Public Accountability
18.4.1	IASCF Foundation Part 2 of the Constitution Review: Proposals for Enhanced Public Accountability
18.5	FRSB Alert
18.6	Letter to Chairman AOSSG

Meeting 28-29 Oct 2009 (No. 102)

Agenda Paper No.	Document Title
1.1	Memorandum from Raymond Yu dated 14/10/09
1.2	Draft submission to IASB on Exposure Draft ED/2009/11 Improvements to IFRSs
1.3	ED 188 Improvements to IFRSs
2.1	FRSB Alert
2.4	IASB Update
2.5	Submission to IASB on Exposure Draft ED/2009/5 Fair Value Measurement
2.6	Submission to IASB on Exposure Draft ED/2009/10 Discount Rate for Employee Benefits (proposed amendments to IAS 19)
2.7	Submission to IASB on IFRIC Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments
3.1	Memorandum from Joanna Spencer and Chris Pang dated 9/10/09
3.2	Draft: AASB comments on IASC Foundation Discussion Document Part 2 of the Constitution Review – Proposals for Enhanced Public Accountability
3.3	Part 2 of the Constitution Review: Proposals for Enhanced Public Accountability
3.4	Discussion Paper Review of the Consitution: Identifying Issues for Part 2 of the Review
4.1	Memorandum from Robert Keys dated 14/10/09
4.2	GAAP/GFS Harmonisation for Entities within the GGS, the Next Step
4.3	Generally Accepted Accounting Principles (GAAP)/Government Finance Statistics (GFS) Harmonisation for Entities within the General Government Sector (GGS)
5.1	Memorandum from Kevin Stevenson dated 14/10/09
5.2	Minutes of the 101st meeting of the AASB

Joint AASB FRSB Meeting 28-29 Oct 2009. (No. 102)

Agenda Paper No.	Document Title
2.1	Memorandum from Angus Thomson and Patricia McBride dated 13/10/09
2.2	Joint statement by Prime Ministers Rudd and John Key: August report on trans-Tasman cooperation
3.1	Memorandum from Angus Thomson, Maybelle Chia, Patricia McBride, Chris Neame dated 14/10/09
3.2	Analysis of IFRSs Adopted in Australia & New Zealand [Not-For-Profit Entities & Public Benefit Entities]
3.3	Analysis of IFRSs Adopted in Australia & New Zealand [All Entities or Only For-Profit Entities]
3.4	Summary Table for Modifications from IFRSs [Not-For-Profit Entities & Public Benefit Entities]
3.5	Summary Table for Modifications from IFRSs [All Entities or Only For-Profit Entities]
4.1	Memorandum from Ahmad Hamidi and Vanessa Sealy-Fisher dated 14/10/09
4.2	Similarities and Differences between the Proposed Differential Reporting Frameworks in Australia and New Zealand
4.3	The Australian Revised Differential Reporting Framework: AASB Decisions to Date
4.4	Summary of the Proposals Regarding Financial Reporting by the Ministry of Economic Development in its Discussion Document The Statutory Framework for Financial Reporting and the Accounting Standards Review Board in its Discussion Document Proposed Application of Accounting and Assurance Standards under the Proposed New Statutory Framework for Financial Reporting
5.1	Memorandum from Jim Paul and Clive Brodie dated 15/10/09
5.2	Staff Paper on Measurement Developments
5.3	IASB Meeting: Conceptual Framework For Financial Reporting
5.4	IASB – FASB Conceptual Framework for Financial Reporting Draft Chapter on Measurement in Financial Statements (Agenda Paper 5A for IASB Meeting, June 2009) Comments of AASB Staff
5.5	The FASB'S Conceptual Framework: An Evaluation
6.1	Memorandum from Clive Brodie dated 15/10/09
6.2	A summary of the main changes to IAS 37 Provisions, Contingent Liabilities and Contingent Assets as proposed in the IASB’s 2005 Exposure Draft, current requirements of IAS 37 and IASB tentative decisions to date in its redeliberation of the Exposure Draft
6.3	IASB Liabilities Project - Liability Measurement
6.4	Memorandum from Dean Ardern dated 14/10/09
6.5	This Agenda Paper provides a comparison of the candidate liability measurement approaches identified by the IASB in its Insurance Contracts project and the current liability measurement approaches for insurance contracts under Australian and New Zealand Accounting Standards.
8.1	Memorandum from Jessica Lion/Clive Brodie/Siva Sivanantham dated 14/10/09
8.2	AASB comments on IASB Exposure Draft ED/2009/8 Rate-regulated Activities
8.3	Submission from FRSB on Exposure Draft Rate-regulated Activities ED/2009/8
8.4	List of Submissions to ED 185 Rate-Regulated Activities
9.1	Memorandum from Robert Keys and Joanne Scott dated 14/10/09
10.1	Memorandum from Natalie Batsakis/Sarah Bate dated 14/10/09
10.1.1	AASB comments on IASB Exposure Draft ED/2009/7 Financial Instruments: Classification and Measurement
10.1.2	Submission from FRSB on Exposure Draft ED/2009/7 Financial Instruments: Classification and Measurement
10.2	Memorandum from Christina Ng and Sarah Bate dated 14/10/09
10.3	Memorandum from Natalie Batsakis/Sarah Bate dated 14/10/09
10.3.1	IASB Meeting: Financial Instruments: Phase 3 – Hedge Accounting

Meeting 23-24 Sep 2009 (No. 101)

Agenda Paper No.	Document Title
3.1	Memorandum from Ahmad Hamidi dated 8/9/09
3.2	The Alternative Regime: Recommended Approach
3.3	Reducing the Burden of Financial Reporting Requirements: A Proposed Reduced Disclosure Regime for Non-publicly Accountable Private Sector Entities
4.1.1	Memorandum from Angus Thomson dated 3/9/09
4.2	New Zealand Application Guidance: When is an entity a public benefit entity?
4.2.1	Memorandum from Jessica Lion and Angus Thomson dated 24/8/09
4.3	HoTARAC Guidance on distinguishing for-profit from not-for-profits
4.4	Australasian Council of Auditors General Advisory Committee Guidance on determining whether a government entity is not-for profit or for-profit.
4.5	Defining a not-for-profit entity in Australia - The Accounting Perspective
5.1	Memorandum from Natalie Batsakis and Chris Pang dated 9/9/09
5.2	Draft: AASB comments on IASB Exposure Draft ED/2009/5 Fair Value Measurement
5.3	Collation of Constituent Responses on IASB Exposure Draft ED/2009/5 Fair Value Measurement
5.4	List of Submissions to ED 181 Fair Value Measurement
5.4 Additional	Comments on ED/2009/5 - Fair Value Measurement
6.1	Memorandum from Raymond Yu dated 9/9/09
6.2	Draft: Exposure Draft ED/2009/10 Discount Rate for Employee Benefits (proposed amendments to IAS 19)
6.3	IASB Exposure Draft ED/2009/10 Discount Rate for Employee Benefits (proposed amendments to IAS 19): Staff recommendations on paragraph Aus78.1 of AASB 119
6.5	ED 187 Discount Rate for Employee Benefits (proposed amendments to AASB 119)
6.6	List of Submissions to ED 187 Exposure Draft ED/2009/10 Discount Rate for Employee Benefits (Proposed Amendments to 1AS19)
6.6 Additional	Comments on ED 187 Discount Rate for Employee Benefits
6.7	Collation and Analysis of Submissions on IASB Exposure Draft ED/2009/10 Discount Rate for Employee Benefits (proposed amendments to IAS 19)
7.1	Memorandum from Robert Keys, Christina Ng and Maybelle Chia dated 7/9/09
7.2	Paper 3: Threshold issues pertinent to service performance reporting by private sector not-for-profit entities
7.3	Paper 1: Status report on IPSASB and NZ FRSB work on service performance reporting (as at 7 September 2009, to be updated as IPSASB and NZ FRSB make progress)
7.4	Paper 2: (WORK IN PROGRESS) Report on staff research into domestic and international requirements and practices relating to service performance reporting
7.4A	Paper 2A: (WORK IN PROGRESS) Examples of statements of service performance
7.5	AASB Project: Disclosures by Private Sector Not-for-Profit Entities (August 2009)
7.6	List of members of the AASB Private Sector Not-for-Profit Project Advisory Panel (as at 9 September 2009)
9.1	Memorandum from Joanna Spencer dated 8/9/09
9.2	Interpretation Issues In Progress (8 Sept 2009)
9.3	Memorandum from Joanna Spencer dated 7/9/09
9.3.1	Comment from AASB on IFRIC Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments
9.3.2	IFRIC Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments
9.3.3	IFRIC Update
9.3.4	Comment from Grant Thornton on IFRIC Draft Interpretation D25
10.1	Memorandum from Jessica Lion & Siva Sivananthamdated 9/9/09
10.2	ED 185 Rate-regulated Activities
10.3	IASB Exposure Draft ED/2009/8 Rate-Regulated Activities
11.1	Memorandum from Dean Ardern dated 2/9/09
11.2	This Agenda Paper provides a comparison of the candidate liability measurement approaches considered by the IASB in its Insurance Contracts project and the liability measurement approaches under AASB 1023 General Insurance Contracts and AASB 1038 Life Insurance Contracts.
12.1	Memorandum from Clark Anstis dated 31/8/09
12.2	IPSASB Toronto, September 8-11, 2009
13.1	Memorandum from Dean Ardern dated 2/9/09
14.1	Memorandum from Natalie Batsakis dated 9/9/09
14.2	Strengthening Transparency and Accountability
14.3	AASB comments on IASB Exposure Draft ED/2009/3 Derecognition (proposed amendments to IAS 39 and IFRS 7)
14.5	IASB Exposure Draft ED/2009/9 Classification of Rights Issues
14.6	Discussion Paper Credit Risk Liability Measurement
14.7	AASB comments on IASB Request for Information (‘Expected Loss Model’) – Impairment of Financial Assets: Expected Cash Flow Approach
14.8	List of Submissions to ED 177 Proposed Amendments to IAS 39 and IFRS 7
14.9	List of Submissions to ED 184 Financial Instruments: Classification and Measurement
14.9 Additional	AASB ED 184 and ED 186, Invitation to Comment ITC 21 and Discussion Paper AASB 139 DP
14.9 Additional.A	Comments on ED/2009/7 Financial Instruments: Classification and Measurement
14.10	List of Submissions to ED 186 Classification of Rights Issues (Proposed Amendments to AASB 132)
14.10 Additional	AASB ED 184 and ED 186, Invitation to Comment ITC 21 and Discussion Paper AASB 139 DP
14.11	List of Submissions to ITC 21 Request for Comment on IASB Discussion Paper DP/2009/2 Credit Risk in Liability Measurement
14.11 Additional	AASB ED 184 and ED 186, Invitation to Comment ITC 21 and Discussion Paper AASB 139 DP
14.12	List of Submissions to Discussion Paper 139 IASB Request for Information - Impairment of Financial Assets: Expected Cash Flow Approach (Expected Loss Model)
14.12 Additional	AASB ED 184 and ED 186, Invitation to Comment ITC 21 and Discussion Paper AASB 139 DP
14.13	Comparison of FASB and IASB Proposed models for Financial Instruments
18.1	Memorandum from Maybelle Chia and Clark Anstis dated 4/9/09
18.2	Draft: AASB 2009-X Amendments to Australian Accounting Standards – Additional Exemptions for First-time Adopters [AASB 1]
19.1	Memorandum from Angus Thomson and Robert Keys dated 2/9/09
19.1.1	AASB Work Program (prepared August 2009)
19.1.2	AASB Approach to Public Sector Issues (as at August 2009)
19.1.3	Current and Expected Shortly IASB/IPSASB/NSS/IASCF Documents Open for Comment, as at 2 September 2009
19.3	Exposure Draft ED/2009/4 Prepayments of a Minimum Funding Requirement (Proposed amendments to IFRIC 14)
19.5	FRSB Alert
19.7	Exposure Draft ED 41 Entity Combinations from Exchange Transactions
19.8	Exposure Draft ED 40 Intangible Assets
19.9	Proposals for Enhanced Public Accountability
21.1	Memorandum from Robert Keys dated 22/9/09

Meeting 29-30 July 2009 (No. 100)

Agenda Paper No.	Document Title
3.1	Memorandum from Kevin Stevenson and Ahmad Hamidi dated 14/7/09
3.2	Proposed Revised Differential Regime: Tentative Board Decisions to Date
3.3	The Reporting Entity Concept and its Application
3.4	Determining the Alternative Regime to the IFRS for SMEs
4.1	Memorandum from Natalie Batsakis dated 22/7/09
4.2	Draft: AASB comments on IASB Exposure Draft ED/2009/3 Derecognition (proposed amendments to IAS 39 and IFRS 7)
4.3	List of Submissions to ED 177 Proposed Amendments to IAS 39 and IFRS 7
5.1	Memorandum from Raymond Yu and Maybelle Chia dated 21/7/09
5.2	Issues Paper for Discussion Paper 2009/2 Credit Risk in Liability Measurement
7.5	Memorandum from Natalie Batsakis dated 22/7/09
7.6	Exposure Draft ED/2009/7 Financial Instruments:Classification and Measurement
8.1	Memorandum from Natalie Batsakis and Jim Paul dated 16/7/09
8.1A	Draft: Exposure Draft ED 37 Financial Instruments: Presentation Exposure Draft ED 38 Financial Instruments: Recognition and Measurement Exposure Draft ED 39 Financial Instruments: Disclosures
8.2	Memorandum from Dean Ardern dated 22/7/09
8.2A	Draft: Exposure Draft ED 40 Intangible Assets
8.3	Memorandum from Natalie Batsakis dated 16/7/09
8.3A	Draft: Exposure Draft ED 41 Entity Combinations from Exchange Transactions
9.1	Memorandum from Robert Keys, Christina Ng and Maybelle Chia dated 15/7/09
9.2	AASB Project Proposal: Presentation and Disclosures by Private Sector Not-for-Profit Entities (including Charities)
10.1	Memorandum from Robert Keys, Latif Oylan and Chris Pang dated 15/7/09
10.2	Progress Report on the AASB’s GAAP/GFS Harmonisation Project
10.3	Alternative view – statement of reasons
11.3	Memorandum from Joanna Spencer dated 15/7/09
11.4	Memorandum from Dean Ardern dated 22/7/09
11.4.1	Draft: Exposure Draft ED/2009/4 Prepayments of a Minimum Funding Requirement (Proposed amendments to IFRIC 14)
11.4.3	List of Submissions to ED 182 Prepayments of a Minimum Funding Requirement [Proposed amendments to AASB Interpretation 14]
12.1	Memorandum from Jessica Lion and Siva Sivanantham dated 15/7/09
12.3	AASB’s Specific Comments on IASB Exposure Draft ED/2009/2 Income Tax
12.4	List of Submissions to ED 178 Income Taxes
12.6	Summary of responses to the IASB ED on Income Tax from comment letters received compared to the draft AASB submission in agenda paper 12.3
13.1	Memorandum from Natalie Batsakis and Jim Paul dated 23/7/09
13.2	IASB Exposure Draft ED/2009/5 Fair Value Measurement
13.3	Staff Issues Paper IASB Exposure Draft ED/2009/5 Fair Value Measurement Questions and Preliminary Staff Comments
15.3	List of Submissions to ITC 14A Invitation to Comment on FRSB and AASB Working Draft “Process for Modifying, or Introducing Additional Requirements to, IFRS’s for PBE/NFP”
17.1	Current and Expected Shortly IASB/IPSASB/NSS/IASCF Documents Open for Comment, as at 14 July 2009
17.8 ITC 20 Sub 9	ITC 20 submission 9
17.8 ITC 20 Sub 6-8	ITC 20 submission 6-8

Meeting 24-25 June 2009 (No. 99)

Agenda Paper No.	Document Title
7.5	Submissions from constituents on ED 174 Amendments to AASB Standards to facilitate GAAP/GFS Harmonisation for Entities within the General Government Sector
9.4	Submissions received for ITC 20 Request for Comment on IASB Discussion Paper DP/2009/1 Leases – Preliminary Views
12.2	AASB 2009-X Amendments to Australian Accounting Standards
12.5	AASB 2009-Y Amendments to Australian Accounting Standards [AASB 5, 7, 107, 112, 136 & 139 and Interpretation 17]

Meeting 20-21 May 2009 (No. 98)

Agenda Paper No.	Document Title
7.4	Submissions from constituents on ITC 18 Request for Comment on IASB Discussion Paper “Preliminary Views on Revenue Recognition in Contracts with Customers”

Meeting 22 April 2009 (No. 97)

Agenda Paper No.	Document Title
3.2	Worked Example: Defined Contribution Fund
3.3	Worked Example: Defined Benefit Fund
3.5	Draft ED 16x Superannuation Plans and Approved Deposit Funds
4.3	Submissions from constituents on ITC 19 Presentation of Financial Statements
6.2	Submissions from constituents on ED 176
6.5	Draft Proposed AASB 2009-x Amendments to Australian Accounting Standards - Accounting for Borrowing Costs
7.2	Draft Proposed AASB 2009-x Amendments to Australian Accounting Standards - AASB 7 Disclosures
7.3	Draft Proposed AASB 2009-x Amendments to Australian Accounting Standards - Embedded Derivatives
9.4.1	Submissions form constituents on draft Proposed Interpretation AASB 10xx Australian Superannuation Contributions Tax
9.4.2	Draft Proposed Interpretation AASB 10xx Australian Superannuation Contributions Tax

Meeting 4-5 March 2009 (No. 96)

Agenda Paper No.	Document Title
6.3	Submissions on ED171 Consolidated Financial Statements
9.3	Submissions on ED170 Relationships with the State (Proposed Amendments to AASB 124)
11.3	Submissions on IPSASB Consultation Paper - Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
12.3.1	Draft Proposed Interpretation 18 Transfers of Assets from Customers
12.4.1	Draft Proposed AASB 1048 Interpretation and Application of Standards (March 2009)

Meeting 5 February 2009 (No. 95)

Agenda Paper No.	Document Title
3.3	Draft Exposure Draft ED 16X Superannuation Plans and Approved Deposit Funds
4.4.1	Draft Proposed Interpretation 10XX Australian Superannuation Contributions Tax for Defined Benefit Plans
7.2	Exposure Draft ED 171 Consolidated Financial Statements
9.18.2	AASB staff submission to IASB on Embedded Derivatives
9.18.3	Submissions to the AASB on ED 172 Embedded Derivatives (Proposed Amendments to AASB Interpretation 9 and AASB 139).

Meeting 17-18 December 2008 (No. 94)

Agenda Paper No.	Document Title
3.2	Draft Exposure Draft ED 16X Superannuation Plans and Approved Deposit Funds
4.2	Draft Exposure Draft ED XX Amendments to Australian Accounting Standards to facilitate GAAP/GFS Harmonisation for Entities within the GGS
6.4.1	Draft AASB Interpretation Distributions of Non-cash Assets to Owners
6.4.2	Draft Proposed AASB 2008-X Amendments to Australian Accounting Standards arising from AASB Interpretation 17
6.5.1	Draft Proposed Interpretation 10XX Australian Superannuation Contributions Tax for Defined Benefit Obligations
8.2	Draft ED 1XX Amendment to AASB 139 – Reclassification of Financial Assets backing Insurance Liabilities or Life Investment Contract Liabilities
10.2	Draft AASB submission on IPSASB ED 35 IPSAS 5 Borrowing Costs
12.11.1	Draft Proposed AASB 2008-X Amendments to Australian Accounting Standards – Reclassification of Financial Assets – Effective Date and Transition

Meeting 12-13 November 2008 (No. 93)

Agenda Paper No.	Document Title
3.5	ED 16X Superannuation Plans and Approved Deposit Funds
9.4	Interpretation 10XX Australian Superannuation Contributions Tax
11.2	IPSASB Consultation Paper Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
12.3	IPSASB ED 35 Borrowing Costs
14.3	Submissions on ED 165 Proposed Improvements to Australian Accounting Standards
14.4	ED 165 Improvements to Australian Accounting Standards
15.2	IASB Discussion Paper Preliminary Views on Financial Statement Presentation
16.1	Submission on IPSASB Consultation Paper Accounting and Financial Reporting for Service Concession Arrangements
16.6	Submission on IASB Discussion Paper Financial Investments with Characteristics of Equity
16.8	Submission on ASB (UK) Financial Reporting Exposure Draft 42 Heritage Assets

Meeting 10 October 2008 (No. 92)

Agenda Paper No.	Document Title
3.2	Interpretations issues in progress
4.2	Draft exposure draft ED 16X Superannuation Plans and Approved Deposit Funds
6.2	Draft submission to the IASB on Exposure Draft An Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision Useful Financial Reporting Information
7.2	Draft submission to the IASB on Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity
8.2	Draft exposure draft ED XXX Discontinued Operations: Proposed Amendments to AASB 5
8.5	Draft exposure draft ED XXX Additional Exemptions for First-Time Adopters: Proposed Amendments to AASB 1

Meeting 24 September 2008 (No. 91)

Agenda Paper No.	Document Title
3.2	Draft Exposure Draft ED 16X Superannuation Plans and Approved Deposit Funds
4.3	Draft Proposed Standard AASB 2008-X Amendments to AASB 1049 for Consistency with AASB 101
4.4	Draft compiled AASB 1049 (marked up from AASB 1049)
4.5	Submission on ED 163 from Australasian Council of Auditors-General
4.6	Submission on ED 163 by HoTARAC
5.4	Draft Proposed AASB 1048 Interpretation and Application of Standards
7.2	Draft submission on IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity
7.3	Summary of Comments by Participants at the ITC 17 Roundtables
7.4	Comment Letters on ITC 17 Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity

Meeting 27 August 2008 (No. 90)

Agenda Paper No.	Document Title
3.1	Memorandum on Superannuation plans and approved deposit funds
3.2	Issues paper: Disclosure of management expense ratio
3.3	Issues paper: Contributions and benefit payments
3.3.1	Memorandum re: contributions and a statement of member benefits
3.4	Issues paper: Income taxes
3.5	Issues paper: Changes to actuarial assumptions
3.6	Memorandum re: Superannuation plans and approved deposit funds
3.8	Issues paper: Accounting for past service costs
3.9	Sweep issues
3.10	Draft: ED 16X Superannuation Plans and Approved Deposit Funds
4.2	Draft AASB 2008-8 Amendments to Australian Accounting Standards - Eligible Hedged items
5.4	Draft AASB Interpretation 15 Agreements for the Construction of Real Estate
5.6	Draft AASB Interpretation 16 Hedges of a Net Investment in a Foreign Operation
6.2	Draft AASB Preface to IASB ED
6.3	IASB Exposure Draft of Proposed Improvements to IFRSs
6.5	Draft AASB Preface to IASB ED
6.6	IASB Exposure Draft Simplifying Earnings per Share
7.3	Draft proposed AASB 1039 Concise Financial Reports (marked-up)

Meeting 30 - 31 Jul 2008 (No. 89)

Agenda Paper No.	Document Title
3.4	IFRIC INTERPRETATION 15 Agreements for the Construction of Real Estate
3.5	IFRIC INTERPRETATION 16 Hedges of a Net Investment in a Foreign Operation
4.2	Related Party Disclosures in the Australian Not-for-Profit Public Sector – Project Plan

Meeting 25 - 26 Jun 2008 (No. 88)

Agenda Paper No.	Document Title
4.6	Submissions on ITC 15 - Social Benefits
6.3	Draft AASB 2008-C Amendments to Australian Accounting Standards – Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
11.2	Draft AASB 2008-X Amendments to Australian Accounting Standards arising from the Annual Improvement Process
11.3	Draft AASB 2008-Z Further Amendments to Australian Accounting Standards arising from the Annual Improvement Process
12.2	Issues paper: Criteria for assessing when to depart from IFRSs in respect of not-for-profit entities
14.2	Interpretation Issues in Progress (18 June 2008)
16.2	Differential Reporting Project: Board Decisions and Tentative Basis for Conclusions

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