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Current Board Papers

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

Meeting 22-23 October 2014. (No. 141)

Agenda Paper No. Document Title
3.1 Memorandum from Nikole Gyles dated 7 October 2014 re AASB Work Program – Standard Setting Directorate
3.4 Letter from AASB Research Director to IASB dated 29 August 2014 re IASB Staff Request for Information Business Combinations under Common Control
3.5 Letter from AASB Acting Chair to IASB Chair dated 11 September 2014 re AASB comments on IASB Exposure Draft ED/2014/2 Investment Entities: Applying the Consolidation Exception
3.6 Letter from AASB Research Director to Korea Accounting Standards Board dated  15 September 2014 re The Equity Method KASB Discussion Paper No. 18
3.7 Letter from AASB Chair to IFRS Interpretations Committee Chair dated 18 September 2014 re Tentative Agenda Decisions on IAS 16 Property, Plant and Equipment
3.8 Submission on ED 242 Leases [sub 17]
3.9 Submission on ED 249 Disclosure Initiative [sub 8]
3.10 Submission on ED 250 Investment Entities Applying the Consolidation Exception [subs 3-4]
3.11 Submission on ITC 30 Post-Implementation Review: IFRS 3 Business Combinations [sub 6]
3.12.1 Correspondence from constituents who have involvement with local government financial reporting – further feedback on AASB 113
3.12.2 Letters from AASB Acting Chair to Local Councils dated 9 September 2014 re AASB 13 disclosures for not-for-profit public sector entities
3.12.3 Letter from AASB Acting Chair to Sydney Water Corporation dated 9 September 2014 re clarification on the use of cost approach under AASB 13 Fair Value Measurement
3.13 Letter from Local Councils to AASB Chair re Amendment to the Definition Residual Value – AASB 16
3.14 Letter from Terry Bowen, Wesfarmers Limited to IASB Chair re Leases Project dated 8 August 2014
4.1 Memorandum from Nikole Gyles and Mitchell Bryce dated 7 October 2014 re IFRS Interpretations Committee Update
4.2 AASB staff issues paper – Staff Summary of IFRSIC Decisions September 2014
4.3 IFRIC Update September 2014
7.1 Memorandum from Evelyn Ling and Nikole Gyles dated 7 October 2014 re Recognition of Deferred Tax Assets for Unrealised Losses – IASB Exposure Draft ED/2014/3
7.2 AASB staff issues paper – Recognition of Deferred Tax Assets for Unrealised Losses
7.3 ED 253 Recognition of Deferred Tax Assets for Unrealised Losses
8.1 Memorandum from Sue Lightfoot dated 7 October 2014 re Insurance Contracts
8.2 Appendix to Agenda Paper 8.1: Previous IASB redeliberations
9.1 Memorandum from Lisa Panetta dated 7 October 2014 re IASB's Disclosure Initiative - Project Update
9.2 AASB staff issues paper – Disclosure Initiative: Analysis of recent IASB decisions
9.3 AASB staff issues paper – Disclosure Initiative – Summary of IASB discussion
10.1 Memorandum from Nikole Gyles and  Evelyn Ling dated 7 October 2014 re Fair Value Measurement Unit of Account – IASB Exposure Draft ED/2014/4
10.2 AASB staff issues paper – Measuring Quoted Investments in Subsidiaries Joint Ventures and Associates at Fair Value
10.3 ED 254 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
11.1 Memorandum from Sue Lightfoot dated 7 October 2014 re Accounting for Dynamic Risk Management
11.2 AASB staff Notes from AASB Roundtables
11.3 IASB Slides – Dynamic Risk Management roundtable 4 September 2014
11.5 Submission on ITC 31 from CPAA and CAANZ [sub 1]
13.1 Memorandum from Jim Paul and Glenn Bardy dated 17 October 2014 re: Income from Transactions of Not-For-Profit Entities
13.2 Issues Paper: Identification and Recognition of Donations in the AASB ED on Income from Transactions of Not-for-Profit Entities
13.3 Illustrative NFP examples of accounting for donations
14.1 Memorandum from Jim Paul dated 7 October 2014 re IASB Conceptual Framework project
14.2 Extracts from AASB submission dated 11 February 2014 on IASB Discussion Paper DP/2013/1: Review of IASB Conceptual Framework
14.3 Extracts from supplementary paper to AASB submission on IASB Discussion Paper DP/2013/1 (dated 6 June 2014)
14.4 IFRS Staff Paper for ASAF Meeting, September 2014, ASAF Paper 6: Conceptual Framework – Project update and measurement
15.1 Memorandum from Angus Thomson dated 7 October 2014 re Research Centre activities update
17.1 Memorandum from Joanna Spencer dated 7 October 2014 re Service Performance Reporting
17.2 AASB staff issues paper – Objective of Service Performance Reporting
17.3 AASB staff issues paper – Board decisions to date
17.4 Memorandum from Joanna Spencer dated 17 October 2014 re: Service Performance Reporting – Project Plan
19.1 Memorandum from Sue Lightfoot and Joanna Spencer dated 7 October 2014 re International Meetings
19.2 IPSASB September 2014 meeting report from Joanna Spencer dated 7 October 2014
19.3 IPSASB Meeting Highlights – September 2014

Meeting 3-4 September 2014. (No. 140)

Agenda Paper No. Document Title
3.1 Memorandum from Nikole Gyles dated 19 August 2014 re AASB Work Program – Standard Setting Directorate
3.4 Letter from AASB Acting Chair to Peter Lane dated 23 July 2014 re AASB 141 and Native Forestry
3.5 Letter from AASB Acting Chair to Technical Director, International Public Sector Accounting Standards Board dated 1 August 2014 re IPSASB Strategy Consultation
3.6 Letter from IASB Chairman to AASB Acting Chair dated 24 July 2014 re Recognition of the Contractual Services Margin
3.7 Letter from AASB Acting Chair to IASB Chairman dated 5 August 2014 re: Submission on IASB ED/2014/1 Disclosure Initiatives
3.8 ED 249 Disclosure Initiative [subs 5-7]
3.9 Tier 2 ED249 Disclosure Initiative [sub 1]
4.1 Memorandum from Mitchell Bryce and Nikole Gyles dated 19 August 2014 re: IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions July 2014
4.3 IFRIC Update July 2014
7.1 Memorandum from Mitchell Bryce dated 19 August 2014 re Revenue – Constituent feedback on Tier 2 disclosure proposals and proposal to supersede AASB Interpretation 1042
7.3 Summary of the operation of IASB/FASB Revenue Transition Resource Group
8.1 Memorandum from Kala Kandiah dated 19 August 2014 re ED 250: Investment Entities: Applying the Consolidation Exception
8.2 Issues paper: ED 250 Investment Entities – Applying the Consolidation Exception
8.3 ED 250 Investment Entities: Applying the Consolidation Exception Proposed amendments to AASB 10 and AASB 128
8.4 ED250 Investment Entities [sub 1]
8.4.1 ED250 Investment Entities [Sub 2]
9.1 Memorandum from Nikole Gyles dated 19 August 2014 re: Scope Exclusions in AASB 10 and AASB 128
9.2 Issues paper: Scope exclusions in AASB 10 and AASB 128
10.1 Memorandum from Evelyn Ling dated 19 August 2014 re Borrowing Costs of Not-for-Profit Public Sector Entities – Removal of the Expense Option
10.2 Staff paper: Application of the Process for Modifying IFRSs for PBE/NFP to Borrowing Costs
10.3 Issues paper: Transitional Provisions and Proposed Application Date – Proposed Amendments to AASB 123
10.4 Issues paper: Due Process – Proposed Amendments to AASB 123
10.5 AASB Process for Modifying IFRSs for PBE/NFP
11.1 Memorandum from Sue Lightfoot dated 19 August 2014 re: Accounting for Dynamic Risk Management
11.2 Discussion questions for AASB Accounting for Dynamic Risk Management roundtable
12.1 Memorandum from Sue Lightfoot dated 19 August  2014 re Insurance Contracts
12.2 Appendix to Agenda paper 12.1
12.3 Letter from IASB dated 24 July 2014 re: Recognition of Contractual Service Margin
13.1 Memorandum from Joanna Spencer dated 19 August 2014 re Service Performance Reporting
13.3 Issues Paper – Service Performance Reporting – Summary of AASB research to date
13.4 NZASB Extracts from draft of Exposure Draft PBE FRS 4[X] Service Performance Reporting (July 2014 NZASB Board paper 7.2)
13.5 IPSASB ‘At a Glance’ Exposure Draft Summary – Recommended Practice Guideline Reporting Service Performance Information
13.6 IPSASB ED 54 Reporting Service Performance Information [for information only]
14.1 Memorandum from Angus Thomson dated 19 August 2014 re Research Update
15.1 Memorandum from Christina Ng dated 26 August 2014 re: Service Concession Arrangements: Grantor’s Perspective
15.2 Issues paper: Scope of IFRS 15 in the context of Service Concession Arrangements
15.3 Issues paper: Application of IFRS 15 in the context of Service Concession Arrangements
16.1 Memorandum from Evelyn Ling and Jim Paul dated 19 August 2014 re: Fair Value Measurement - Implementation Issues of Not-for-Profit Entities
16.2 Issues paper: AASB 13 Fair Value Measurement  Disclosures for Not-for-Profit Entities – Implementation Issues
16.3 Issues paper: The relationship Between Current Replacement Cost as a Measure of Fair Value and Depreciated Replacement Cost as a Measure of Value in Use
16.4 Issues paper: Potential Inconsistencies between AASB 13 and other Australian Accounting Standards
16.5 Correspondence from Sydney Water dated 8 July 2014
16.6 Memorandum from Evelyn Ling dated 2 September 2014 re: Feedback on Agenda Paper 16.2
16.6.1 Correspondence dated 1 September 2014 from NSW Local Councils
17.1 Memorandum from Mitchell Bryce dated 19 August 2014 re: Property, Plant and Equipment – Residual Value
17.2 Issues paper: Definition and application of residual value
17.3 Submission to the AASB in relation to the definition, and application, of the term 'residual value' in AASB 116 - DG and AB Maxwell.
17.4 Submission to the AASB noting support for the residual value submission - Intentus Chartered Accountants.
18.1 Memorandum from Evelyn Ling dated 19 August 2014 re: References in Australian Accounting Standards to Incorporation of Information by Cross-Reference
18.2 Issues paper: Deletion of cross-references from Australian Accounting Standards
19.1 Memorandum from Jim Paul and Glenn Brady dated 19 August 2014 re: Income from Transactions of NFP Entities
19.2 Issues paper: Review of AASB’s Tentative Decisions regarding NFP modifications of IFRS 15 Revenue from Contracts with Customers that would be included in the AASB ED on Income from Transactions of NFP Entities
19.3 Inventory of AASB’s tentative decisions regarding NFP modifications of the IASB ED preceding IFRS 15
20.1 Memorandum from Nikole Gyles dated 19 August 2014 re: Leases – project update
20.2 Leases – Project Update July 2014
21.1 Memorandum from Lisa Panetta dated 19 August 2014 re: IASB's Disclosure Initiative - Project Update
21.2 Disclosure Initiative – Project Update July 2014
22.1 Memorandum from Sue Lightfoot dated 19 August   2014 re Financial Instruments
22.2 IASB Summary of IFRS 9

Meeting 16-17 July 2014. (No. 139)

Agenda Paper No. Document Title
3.1 Memorandum from Nikole Gyles dated 1 July 2014 re AASB Work Program – Standard Setting Directorate
3.4 Letter from AASB Chairman to IPSASB Chairman dated 30 May 2014 re IPSASB Exposure Draft ED 54 Reporting Service Performance Information
3.5 Letter from AASB Chairman to IASB Chairman dated 6 June 2014 re IASB Discussion Paper DP/2013/1 A Review of the Conceptual Framework for Financial Reporting: Supplementary Paper to AASB’s Submission
3.6 Letter from DG & AB MAXWELL Consulting Accountants re: Definition of Residual Value [AASB 116 sub 1]
3.7 Letter from AASB Chairman to Joe Hockey, Treasurer dated 27 June 2014 re Statement of Intent of the Australian Accounting Standards Board
3.8 Letter from Chief Financial Officer, Sydney Water to AASB Chairman dated 8 July 2014 re Clarification on the use of cost approach under AASB 13 Fair Value Measurement 
3.9 Letter from AASB Acting Chairman to IFRS Interpretations Committee Chairman dated 10 July 2014 re Agenda decisions - IAS 32 Financial Instruments: Presentation
3.10 Letter from AASB Acting Chairman to IASB Chairman dated 8 July 2014 re IASB Request for Information - Post-implementation Review:  IFRS 3 Business Combinations
4.1 Memorandum from Nikole Gyles and Mitchell Bryce dated 1 July 2014 re IFRS Interpretations Committee update
5.1 Memorandum from Mitchell Bryce  dated 10 July 2014 re Emerging Issue: Clarification of Acceptable Methods of Depreciation and Amortisation
5.3 Memorandum from Angus Thomson and Sue Lightfoot dated 10 July 2014 re EFRAG due process on leases
5.4 News item: EFRAG and the National Standard Setters ANC, ASCG, FRC and OIC invite companies to participate in an additional public consultation on lessee accounting
7.1 Memorandum From Kala Kandiah Dated 1 July 2014 Re Stapled Entities
8.1 Memorandum from Christina Ng dated 10 July 2014 re Service concession arrangements: Grantor's perspective
8.2 Information paper re Public Private Partnerships and Service Concession Arrangements
8.3 Issues paper re Revenue recognition from licences in the context of service concession arrangements
8.4 Notes on targeted outreach re service concession arrangements
8.5 PowerPoint presentation on IFRS 15 overview of licences guidance
9.1 Memorandum from Joanna Spencer dated 1 July 2014 re IPSASB Report - June 2014 meeting
9.2 IPSASB Meeting Report (June 2014)
10.1 Memorandum from Glenn Brady and Joanna Spencer dated 1 July 2014 re Revenue
10.2 PowerPoint presentation on Revenue
10.3 Issues paper re AASB Interpretation 1042
11.1 Memorandum from Mitchell Bryce and Nikole Gyles dated 1 July 2014 re Reduced Disclosure Requirements for Revenue Standard
12.1 Memorandum from Nikole Gyles dated 1 July 2014 re Leases – project update
12.2 Issues paper – Leases Project update (May/June 2014)
13.1 Memorandum from Sue Lightfoot dated 1 July 2014 re Insurance Contracts
13.2 Letter from AASB Acting Chairman dated 14 July re IASB Tentative Decision - Insurance Contracts Recognition of Contractual Service Margin
15.1 Memorandum from Lisa Panetta dated 1 July 2014 re Disclosure Initiative – issues for AASB’s submission to the IASB ED/2014/1 Disclosure Initiative
15.2 Issues paper – ED/2014/1 Disclosure Initiative
15.3 Submissions received on ED 249 Disclosure Initiative [subs 1-2]
15.3 Submissions received on ED 249 Disclosure Initiative [subs 3-4]
15.4 AASB ED 249 Disclosure Initiative (which incorporates IASB ED/2014/1)
16.1 Memorandum from Angus Thomson dated 1 July 2014 re Research Update
17.1 Memorandum from Sue Lightfoot dated 1 July 2014 re International Meetings
17.2 Agenda of ASAF Meeting – June
17.3 ASAF IASB Summary notes June 2014
18.1 Memorandum from Sue Lightfoot dated 1 July 2014 re IFRS Quality Control
18.2 EFRAG draft letter to the IASB

Meeting 28-29 May 2014. (No. 138)

Agenda Paper No. Document Title
3.1 Memorandum from Lisa Panetta and Nikole Gyles dated 13 May 2014 re AASB Work Program – Standard Setting Directorate
3.4 NZASB Communique 2014/16 - 30 April 2014 re PBE Exposure Drafts issued PBE EDs NZASB 2014-2 Interests In Other Entities (Amendments to PBE SFR-A(PS)) and NZASB 2014-3 Interests In Other Entities (Amendments to PBE SFR-A(NFP))
3.5 Letter from AASB Chairman to IFRS Interpretations Committee Chairman dated  30 April 2014 re Tentative Agenda Decision on Clarifying the measurement of liabilities under IAS 37
3.6 Letter from IASB Chairman to AASB Chairman dated 29 April 2014 re IASB Tentative Decisions - Insurance Contracts
3.7 Letter from AASB Chairman to IASB Chairman dated 17 April 2014 re IASB Tentative Decisions - Insurance Contracts
3.8 Report on International Forum of Accounting Standard-Setters (IFASS) — 6-7 March 2014
3.9 A Model for National Standard-Setters
3.10 Charter The IASB and other accounting standard-setters Working together to develop and maintain global financial reporting standards
3.11 Letter from IFASS Chairman to IASB Chairman dated 28 April 2014 re International Forum of Accounting Standard Setters: New Delhi, 6-7 March 2014
3.12 Letter from Peter Lane to AASB Chairman re AASB 141 Native Forestry dated 21 May 2014
4.1 Memorandum from Nikole Gyles and Mitchell Bryce dated 13 May 2014 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS IC Decisions – May 2014
4.3 IFRIC Update May 2014
5.1 Memorandum from Clark Anstis dated 13 May 2014 re Commencement Provision in AASB Standards
5.2 Memorandum from Kala Kandiah dated 26 May 2014 re Sweep issues arising on AASB 14 Regulatory Deferral Accounts ballot draft
5.3 Memorandum from Christina Ng dated 23 May 2014 re Equity Method: Share of Other Net Asset Changes - Project Update
7.1 Memorandum from Joanna Spencer dated 13 May 2014 re IPSASB Strategy Consultation
7.2 Issues paper re IPSASB Strategy Consultation
7.3 IPSASB ‘At a Glance’ document re IPSASB Strategy Consultation
7.4 IPSASB Strategy Consultation document
8.1 Memorandum from Evelyn Ling dated 13 May 2014 re Related party disclosures by not-for-profit public sector entities
8.2 Staff paper: Issues considered and tentative Board decisions
8.2.1 Memorandum from Evelyn Ling dated 13 May 2014 re AASB 124 Related Party Disclosures – Reduced Disclosure Requirements
8.3 Extracts from the minutes of previous AASB meetings
8.4 ED 214 Extending Related Party Disclosures to the Not-for-Profit Public Sector
8.5 Staff collation of submissions and roundtable comments (with staff comments and views) [for information only]
8.6 List of submissions received to ED 214 [for information only]
8.7 Staff summary of significant matters raised at roundtables (October 2011)
[for information only]
9.1 Memorandum from Ahmad Hamidi Ravari dated 13 May 2014 re Amending Application Focus of Standards
9.2 Amending Application Focus of Australian Accounting Standards
10.1 Memorandum from Nikole Gyles dated 13 May 2014 re Levies – Review of IFRS IC Agenda Decision
11.1 Memorandum from Nikole Gyles dated 13 May 2014 re Leases – project update
11.2 Leases – Project Update (IASB/FASB April 2014 Meeting)
12.1 Memorandum from Evelyn Ling dated 13 May 2014 re Narrow scope Amendments – Fair Value Measurement: Unit of Account
12.2 Memorandum from Kala Kandiah dated 13 May 2014 re Narrow Scope Amendments – IFRS 2
12.3 Memorandum from Kala Kandiah dated 13 May 2014 re Narrow Scope Amendments – Investment Entities
13.1 Memorandum from Sue Lightfoot dated 13 May 2014 re Insurance Contracts
14.1 Memorandum from Sue Lightfoot dated 13 May 2014 re Financial Instruments
14.2 IASB Webinar Slides Accounting for Dynamic Risk Management (29 April 2014)
14.3 June 2014 ASAF Meeting Agenda Paper 5A Macro Hedging
15.1 Memorandum from Clark Anstis dated 13 May 2014 re Post-Implementation Review of IFRS 3 and AASB 3 Business Combinations
15.2 Issues paper: Post-Implementation Review:  Business Combinations
15.3 Submissions received on AASB ITC 30 [subs 1-4]
15.3 Submissions received on AASB ITC 30 [sub 5]
15.4 Staff summary of significant matters raised at AASB Discussion Forum (April 2014)
15.5 AASB Invitation to Comment ITC 30 Request for Comment on IASB Request for Information on Post-implementation Review: IFRS 3 Business Combinations (February 2014)
16.1 Memorandum from Jim Paul and Glenn Brady dated 13 May 2014 re Income from Transactions of Not-For-Profit Entities: Summary of project developments and staff project plan
17.1 Memorandum from Nikole Gyles and Robert Keys dated 13 May 2014 re Consideration of feedback received on ED 248 Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements
17.2 ED 248 comment letter analysis
17.3 Comment letters received on ED 248 [subs 1-2]
17.3 Comment letters received on ED 248 [sub 3]
17.4 ED 248 Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements
17.5 AASB Staff Paper Transitioning to and between Tiers of General Purpose Financial Reporting
18.1 Memorandum from Angus Thomson dated 13 May 2014 re Disclosure Initiative
18.2 AASB staff note on IASB Disclosure Initiative

Meeting 8-9 April 2014. (No. 137)

Agenda Paper No. Document Title
3.1 Memorandum from Lisa Panetta and Nikole Gyles dated 24 March 2014 re AASB Work Program – Standard Setting Directorate
3.4 CCAB Press release dated 25 February 2014 re CCAB welcomes first authoritative study into international financial reporting standards for NPOs
3.5 Comment letters received on ED 246 Equity Method in Separate Financial Statements [sub 5]
3.6 Comment letters received on ED 247 re Annual Improvements to IFRSs 2012-14 Cycle [subs 1-3]
3.7 Letter from AASB Chairman to IFRS Interpretations Committee Chairman dated 20 February 2014 re Tentative agenda decision - IFRS 3 Business Combinations - identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 Consolidated Financial Statements in a stapling arrangement
3.8 Letter from AASB Chairman to Ronnie Downes, Deputy Head of Division Public Governance and Territorial Development Directorate, Budgeting and Public Expenditures Division, OECD dated 13 February 2014 re Draft Principles of Budgetary Governance
3.9 Letter from AASB Chairman to IPSASB Technical Director dated 14 February 2014 re IPSASB Exposure Draft 53 First-Time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs)
3.10 Letter from AASB Chairman to IASB Chairman dated 12 March 2014 re IASB ED/2013/11 Annual Improvements to IFRSs 2012-2014 Cycle
3.11 Letter from AASB Chairman to IPSASB Technical Director dated 13 March 2014 re IPSASB EDs 48-52 Interests in Other Entities
3.12 Letter from AASB Chairman to IFRS Interpretations Committee Chairman dated 14 March 2014 re  Tentative agenda decision - IAS 32 Financial Instruments: Presentation – accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor
3.13 Letter from Kevin Stevenson to David Morris MP re: ACPAC liaison in relation to financial reporting requirements dated 31 March 2014
4.1 Memorandum from Nikole Gyles and Mitchell Bryce dated 24 March 2014 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS IC Decisions dated 24 March 2014
4.3 IFRIC Update dated March 2014
5.1 Memorandum from Lisa Panetta dated 3 April 2014 re: IASB's Disclosure Initiative & Current/Non-Current Classification of Liabilities: Project Update
7.1 Memorandum from Sue Lightfoot dated 24 March 2014 re International Meetings Debrief
7.2 Agendas for the ASAF, IFASS, AOSSG and Regional Policy Forum meetings held in March 2014
7.3 IFASS Agenda Paper 7.3 re: Hedge Accounting [For Information]
7.4 Regional Policy Forum Paper from Kevin Stevenson re: A New Approach to Lease Accounting [For information]
8.1 Memorandum from Mitchell Bryce and Evelyn Ling dated 24 March 2014 re finalising the recently issued IASB Annual Improvements (2010-2012 and 2011-2013 Cycles)
8.2 Staff Paper - Analysis of IASB Annual Improvements to IFRSs
9.1 Memorandum from Sue Lightfoot dated 24 March re: Insurance Contracts Project Update
9.2 Insurance – Project Update
11.1 Memorandum from Christina Ng dated 24 March 2014 re: Equity Method: Share of Other Net Assets Changes – Project Update
11.2 EFRAG paper on Concerns with IAS 28 Equity Method
12.1 Memorandum from Sue Lightfoot dated 24 March 2014 re Financial Instruments Project Update
13.1 Memorandum from Nikole Gyles dated 24 March 2014 re: Leases – Project Update
13.2 Leases – Project Update
14.1 Memorandum from Joanna Spencer dated 24 March 2014 re IPSASB ED 54 Reporting Service Performance Information and AASB project of Service Performance Reporting
14.2 Issues Paper on ED 54 Reporting Service Performance Information
14.3 IPSASB ‘At a Glance’ document on ED 54 Reporting Service Performance Information
14.4 IPSASB ED 54 Reporting Service Performance Information
14.5 Issues paper on AASB Project on Service Performance Reporting
15.1 Memorandum from Angus Thomson dated 24 March 2014 re Superannuation Entities
15.2 Formal submissions made on Draft AASB 105X Superannuation Entities for fatal flaw review [subs 1-4]
15.3 Marked-up Draft AASB 105X Superannuation Entities
15.4 Memorandum from Angus Thomson dated 2 April 2014 re: Superannuation Entities
16.1 Memorandum from Joanna Spencer dated 24 March 2014 re IPSASB Report - March 2014 meeting
16.2 Report on the IPSASB March meeting
16.3 Highlights of IPSASB Meeting March 2014

Meeting 13 February 2014. (No. 136)

Agenda Paper No. Document Title
3.1 Memorandum from Lisa Panetta and Nikole Gyles dated 28 January 2014 re AASB Work Program – Standard Setting Directorate
3.4 Letter from AASB Chairman and CEO to IASB Chairman dated 17 January 2014 re IASB Agenda decision – Disclosure requirements about an assessment of going concern
3.5 Letter from Ian McPhee, Auditor-General, ANAO to Greg Hallam, CEO Local Government association of Queensland re: 2013 LGAQ Annual Conference: Resolution Number 15 Accounting Standards – Recognition of Review by Not for Profit Organisations (NFPs)
3.6 Comment letters received on AASB Invitation to Comment ITC 29 A Review of the IASB’s Conceptual Framework for Financial Reporting [sub 8]
3.7 Memorandum from Joanna Spencer dated 28 January 2014 re IPSASB Report December 2013 meeting
3.7.1 NZ Report on the IPSASB meeting (December 2013)
3.7.2 IPSASB Meeting Highlights – December 2013
3.8 Comment letters received on ED 246 Equity Method in Separate Financial Statements [subs 1-2]
3.8 Comment letters received on ED 246 Equity Method in Separate Financial Statements [subs 3-4]
3.9 Letter from AASB Chairman to IASB Chairman dated 3 February 2014 re AASB comments on IASB Exposure Draft ED/2013/10 Equity Method in Separate Financial Statements
4.1 Memorandum from Nikole Gyles and Mitchell Bryce dated 28 January 2014 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS IC Decisions – January 2014
4.3 IFRIC Update January 2014
7.1 Memorandum from Sue Lightfoot dated 28 January 2014 re Financial Instruments -Project Update
7.2 IASB tentative decisions re: Impairment
7.3 IASB tentative decisions re: Classification and Measurement
8.1 Memorandum from Sue Lightfoot dated 28 January 2014 re Insurance Contracts - Project Update
9.1 Memorandum from Nikole Gyles dated 28 January 2014 re Leases - Project Update
9.2 Leases- Project Update
11.1 Memorandum from Mitchell Bryce and Nikole Gyles dated 28 January 2014 re IFRS for SMEs – key issues for AASB submission
11.2 AASB Staff Issues Paper – ED/2013/9 Proposed amendments to IFRS for SMEs
11.3 Snapshot: Comprehensive review of the IFRS for SMEs
11.4 IASB ED/2013/9 Proposed amendments to IFRS for SMEs
12.1 Memorandum from Joanna Spencer dated 28 January 2014 re IPSASB EDs on Interests in Other Entities
12.1.1 IPSASB ‘At a Glance’ document Interests in Other Entities – Summary of Five Exposure Drafts
12.2 AASB Staff Issues Paper – IPSASB ED 48 Separate Financial Statements
12.2.1 IPSASB ED 48 Separate Financial Statements
12.3 AASB Staff Issues Paper – IPSASB ED 49 Consolidated Financial Statements
12.3.1 IPSASB ED 49 Consolidated Financial Statements
12.4 AASB Staff Issues Paper – IPSASB ED 50 Investments in Associates and Joint Ventures
12.4.1 IPSASB ED 50 Investments in Associates and Joint Ventures
12.5 AASB Staff Issues Paper – IPSASB ED 51 Joint Arrangements
12.5.1 IPSASB ED 51 Joint Arrangements
12.6 AASB Staff Issues Paper – IPSASB ED 52 Disclosure of Interests in Other Entities
12.6.1 IPSASB ED 52 Disclosure of Interests in Other Entities
12.7 Memorandum from Kevin Stevenson dated 10 February 2014 re The Future Governance of IPSASB
12.7.1 The Future Governance of the International Public Sector Accounting Standards Board (IPSASB) (January 2014)
13.1 Memorandum from Evelyn Ling dated 28 January 2014 re Annual Improvements to IFRSs 2012-2014 Cycle
13.2 Preliminary AASB staff views on IASB ED Annual Improvements to IFRSs 2012-2014 Cycle
13.3 AASB ED 247 Annual Improvements to IFRSs 2011-2014 Cycle

Meeting 11-12 December 2013. (No. 135)

Agenda Paper No. Document Title
3.1 Memorandum from Lisa Panetta and Nikole Gyles dates 26 November 2013 re AASB Work Program - Standard Setting Directorate
3.4 Comment letters received on ED 244 Insurance [subs 8 - 12]
3.5 Submission from AASB Chairman to IASB Chairman re IASB Exposure Draft ED/2013/7 Insurance Contracts dated 31 October 2013
3.6 Comment letters received on ED 245 Agriculture: Bearer Plants [sub 4]
3.7 Submission from AASB Chairman to IASB Chairman re IASB Exposure Draft ED/2013/8 Agriculture: Bearer Plants dated 28 October 2013
3.8 Newspaper articles re AOSSG 5th Annual Meeting, Sri Lanka
3.10 IFRS Foundation Comments on the Maystadt Report, December 2013
4.1 Memorandum from Nikole Gyles and Shaun Steenkamp dated 29 November 2013 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions – November 2013
4.3 IFRIC Update November 2013
4.4 Memorandum from Christina Ng dated 26 November 2013 re Sale or Contribution of Assets between an Investor and Associates or Joint Venutures - Project Update
4.5 Memorandum from Christina Ng dated 26 November 2013 re Acquisitions of an Interest in a Joint Operation - Project Update
4.6 Memorandum from Christina Ng dated 26 November 2013 re Equity Method: Share of Other Net Asset Changes - Project Update
5.2 Memorandum from Kala Kandiah dated 10 December 2013 re Proposed Amendments to AASB 127
5.2.1 AASB ED 246 Equity Method in Separate Financial Statements (which incorporates IASB ED/2013/10)
7.1 Memorandum from Joanna Spencer dated 26 November 2013 re Withdrawl of AASB 1031 Materiality
7.2 Staff issues paper re Withdrawal of AASB 1031 Materiality
8.1 Memorandum from Jim Paul dated 28 November 2013 re IASB Conceptual Framework Discussion Paper DP/2013/1
8.2 Draft Board Submission on IASB DP/2013/1
8.3 Notes on AASB Forums held in October 2013 regarding IASB DP/2013/1
8.4 Comment letters received on AASB Invitation to Comment ITC 29 (incorporating IASB DP/2013/1) [subs 1 - 6]
8.4 Comment letters received on AASB Invitation to Comment ITC 29 (incorporating IASB DP/2013/1) [sub 7]
8.5 Conceptual Framework Discussion Paper on Liability Equity Classification
9.1 Memorandum from Sue Lightfoot dated 26 November 2013 re Financial Instruments Project Update
9.3 Tier 2 Disclosures Arising from IFRS 9 (2013)
9.4 Comment letters received on Tier 2 Supplement to ED208 Hedge Accounting [subs 1-2]
10.1 Memorandum from Nikole Gyles dated 26 November 2013 re Leases - Project Update
10.1.1 Memorandum from Nikole Gyles dated 10 December 2013 re Leases - Project Update
10.2 Memorandum from Shaun Steenkamp and Nikole Gyles dated 26 November 2013 re Tier 2 Leases Comment Letter Analysis
10.2.1 Tier 2 Supplement to ED242: Comment Letter Analysis
10.2.2 Comment letters received in response to Tier 2 Supplement to ED 242 [subs1-2]
10.2.2 Comment letter received in response to Tier 2 Supplement to ED 242 [sub 3]
11.1 Memorandum from Christina Ng dated 26 November 2013 re Revenue based projects - Project Update
11.2 Memorandum from Christina Ng and Kala Kandiah dated 26 November 2013 re Service Concession Arrangements: Grantor - Project Update
12.1 5th AOSSG Agenda dated 27-28 November 2013
13.1 Memorandum from Lisa Panetta dated 26 November 2013 re IASB's Disclosure Initiative: Project Update
13.2 IASB's Disclosure Initative: Project Update - Tenative decisions made by the IASB - October and November 2013
13.3 IASB's Disclosure Initative: Disclosure Requirements about an Assessment of Going Concern - Tentative decisions made by the IASB - November 2013
14.1 Memorandum from Joanna Spencer dated 26 November 2013 re IPSASB ED 53 First-Time Adoption of Accrual Basis IPSASs
14.2 Staff issues paper re IPSASB ED 53 First-Time Adoption of Accrual Basis IPSASs
14.3 IPSASB ED 53 First-Time Adoption of Acccrual Basis International Public Sector Accounting Standards (IPSASs)
14.4 IPSASB ED 53 'At a Glance'

Meeting 23-24 October 2013. (No. 134)

Agenda Paper No. Document Title
3.1 Memorandum from Julie Smith and Nikole Gyles dated 8 October 2013 re AASB Work Program – Standard Setting Directorate
3.3 AASB Submission to the IASB dated 13 September 2013 re Report and Feedback Statement: Post-implementation Review of IFRS 8
3.4 AASB Letter to IFRS Interpretation Committee dated 6 September 2013 re Clarification of measurement of liabilities under IAS 37 in the context of ETSs
3.5 AASB submission to IASB dated 26 August 2013 AASB comments on IASB Exposure Draft ED/2013/5 Regulatory Deferral Accounts
3.6 AASB submission to IASB dated 17 September 2013 re IASB Exposure Draft ED/2013/6 Leases
3.7 Submissions on ED242 Leases [subs 9-16]
3.9 Submissions on Tier 2 ED 230 [subs 1-2]
3.10 Submissions on Tier 2 ED 237 [subs 1-2]
3.12 Letter from AASB Chairman to IFRS Interpretations Committee dated 11 September 2013 re Clarification of accounting for a business combination achieved by contract alone
3.13 Summarised key points from IASB Roundtable discussions on IASB ED/2013/6 Leases held in Singapore on 4 October 2013
4.1 Memorandum from Nikole Gyles and Shaun Steenkamp dated 8 October 2013 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions – September 2013
4.3 IFRIC Update September 2013
7.1 Memorandum from Christina Ng and Sue Lightfoot dated 2 October 2013 re Financial Instruments Project Update
7.2 IASB June 2013 IFRS Conference Slides: Macro Hedge Accounting
8.1 Memorandum from Joanna Spencer dated 8 October 2013 re Withdrawal of AASB 1031 Materiality
8.2 Staff collation the responses to ED 243
8.3 Submissions received on ED 243 [subs1-8]
8.4 AASB Exposure Draft ED 243 (June 2013)
9.1 Memorandum from Jim Paul dated 8 October 2013 re IASB Conceptual Framework Discussion Paper DP/2013/1
9.2 AASB Staff Issues Paper on Presentation and Disclosure (Section 7) in IASB DP/2013/1
9.3 AASB Staff Issues Paper on Derecognition in IASB DP/2013/1
9.4 AASB Staff Issues Paper on Puttable Instruments in IASB DP/2013/1
9.5 Extracts from IASB DP/2013/1
10.1 Memorandum from Sue Lightfoot dated 9 October 2013 re Insurance Contracts
10.2 Notes from Roundtables on ED 244 Insurance Contracts
10.3 Draft AASB comment letter dated XX October 2013 to IASB re IASB ED/2013/7 Insurance Contracts
10.4 Submissions on ED 244 Insurance [subs 1-6]
11.1 Memorandum from Ahmad Hamidi dated 8 October 2013 re Emissions Trading Schemes
11.2 Accounting for Permits under Emission Trading Schemes
13.1 Memorandum from Joanna Spencer dated 8 October 2013 re IPSASB Report – September 2013 meeting
13.2 NZ Report on the IPSASB Meeting (September 2013)
13.3 IPSASB Staff Summary on the IPSASB Meeting (September 2013)
14.1 Memorandum from Shaun Steenkamp and Kala Kandiah dated 8 October 2013 re Bearer Plants – issues for AASB’s submission to the IASB
14.2 Issues Paper – AASB ED 245 (IASB ED/2013/8) Agriculture: Bearer Plants
14.3 Submissions received on ED 245 [subs 1-2]
14.4 AASB ED 245 Agriculture: Bearer Plants
15.1 Memorandum from Clark Anstis, Lisa Panetta and Joanna Spencer dated 9 October 2013 re Australian Implementation Guidance for NFP Entities re Control and Structured Entities
15.2 Issues paper – Implementation Guidance Sweep Issues
16.1 Memorandum from Lisa Panetta dated 8 October 2013 re IASB’s Disclosure Initiative: Project Update
16.2 IASB’s Disclosure Initiative: Project Update – Tentative decisions made by the IASB – September 2013

Meeting 4-5 September 2013. (No. 133)

Agenda Paper No. Document Title
3.1 Memorandum from Julie Smith and Nikole Gyles dated 20 August 2013 re AASB Work Program – Standard Setting Directorate
3.1.1 Summary of AASB Work Program – Standard Setting (August 2013)
3.1.2 Detailed AASB Work Program – Standard Setting (August 2013)
3.1.3 AASB Work Program – Research Centre (August 2013)
3.3 AASB Submission to the IASB dated 25 July 2013 re Exposure Draft ED/2013/4 Defined Benefit Plans: Employee Contributions
3.4 Memorandum from Jim Paul dated 16 August 2013 re AASB Submission on IPSASB ED on Presentation
3.4.1 AASB Submission dated 16 August 2013 re IPSASB ED on Presentation
3.4.2 HoTARAC submission dated 14 August 2013 to IPSASB on Presentation
3.5 AASB Submission to IFRIC dated 26 July 2013 re IFRIC 21 Levies
4.1 Memorandum from  Nikole Gyles  and Shaun Steenkamp dated 20 August 2013 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions – July 2013
4.3 IFRIC Update July 2013
5.1 Memorandum from  Nikole Gyles and Shaun Steenkamp  dated 20 August 2013 re Tier 2 Supplement to ED 242 Leases – Sweep issues
5.1.1 Analysis of Board Member Comments on Pre-ballot Draft – Tier 2 Supplement to ED 242 Leases
7.1 Memorandum from Ahmad Hamidi Ravari dated 20 August 2013 re Post- implementation Review of IFRS 8  Operating Segments
7.2 IFRS 8 Post-implementation Review: Reflecting on the IASB’s Report and Feedback Statement
7.3 IFRS Report and Feedback Statement, Post-implementation Review: IFRS 8 Operating Segments
8.1 Memorandum from Jim Paul dated 20 August 2013 re IASB Conceptual Framework Discussion Paper DP/2013/1
8.2 AASB Staff Issues Paper on Definition of Equity and Distinction between Liability and Equity Instruments in IASB DP/2013/1
8.3 Extracts from IASB DP/2013/1
9.1 Memorandum from Nikole Gyles dated 20 August 2013 re issues for submission to the IASB in ED/2013/6 Leases
9.2 Issues paper – ED/2013/6 Leases
9.3 Summary of roundtable discussions
9.4 Submissions Received on ED 242 Leases [subs 1 – 6]
10.1 Memorandum from Christina Ng and Sue Lightfoot dated 19 August 2013 re Financial Instruments Project Update
10.2 IASB June 2013 – IFRS Conference Slides: Macro Hedge Accounting
11.1 Memorandum from Lisa Panetta and Jim Paul dated 20 August 2013 re IASB Discussion Forum – Disclosure
11.2 AASB Staff Issues Paper – IASB Discussion Forum
11.3 IFRS Discussion Forum – Financial Reporting Disclosure Feedback Statement
12.1 Memorandum from Ahmad Hamidi Ravari dated 20 August 2013 re Emission Trading Schemes – Project Plan and Recognition of Emission Liabilities
12.2 AASB Issues paper: Approaches to Recognition and Measurement of Emission Liabilities arising from Emission Trading Schemes
13.1 Memorandum from Clark Anstis, Lisa Panetta and Joanna Spencer dated 20 August 2013 – Australian Implementation Guidance for Not-for-Profit Entities re Control and Structured Entities
13.2 Collation of Responses to ED 238
13.3 Non-confidential Submissions received on ED 238
13.4 AASB Exposure Draft ED 238 Consolidated Financial Statements – Australian Implementation Guidance for Not-for-Profit Entities
14.1 Memorandum from Sue Lightfoot dated 20 August 2013 re Insurance Contracts
14.2 AASB Issues Paper on ED 244  Insurance Contracts from Sue Lightfoot
14.4 Memorandum from Sue Lightfoot dated 20 August 2013 re Issues Paper on ED 241 Amendments to AASB 1038 arising from AASB 10 in relation to consolidation and interests of policyholders
14.5 Submissions received on ED 241 [subs 1- 5]
15.1 Memorandum from Evelyn Ling dated 20 August 2013 re update on the responses to ED 243 Withdrawal of AASB 1031 Materiality
15.2 Submissions received on ED 243 [subs 1-2]
16.1 Memorandum from Lisa Panetta dated 20 August 2013 re Tier 2 Supplement to ED 235 - Recoverable Amount Disclosures from Non-Financial Assets
16.2 Submission received on Tier 2 Supplement to ED 235 from PricewaterhouseCoopers dated 15 July 2013 [sub 1]
17.1 Memorandum from Evelyn Ling dated 20 August 2013 re sweep issue arising on the revised AASB Framework
17.2 Extracts from the minutes of previous AASB Board meetings
17.3 AASB Staff Issues Paper: Manner in which the 2010 IASB chapters should be incorporated into the Australian Framework

 

Meeting 17-18 July 2013. (No. 132)

Agenda Paper No. Document Title
3.1 Memorandum from Julie Smith and Robert Keys re AASB Work Program  dated 2 July 2013
3.1.1 Summary of AASB Work Program (June 2013)
3.1.2 Detailed AASB Work Program (June 2013)
3.3 Letter from AASB Chairman to International Accounting Standards Board Chairman  dated 7 June 2013 re IASB Request for Information: Rate Regulation
3.4 Letter from AASB Chairman to Technical Director, International Public Sector Accounting Standards Board dated 3 June 2013 re IPSASB Exposure Draft Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Measurement of
3.5 ACNC media release, QUT and not-for-profit sector reduce red tape to save charities millions dated 12 June 2013
3.7 Letter from Alan Greenslade, First Assistant Secretary, Department of Finance and Deregulation Letter from AASB Chairman to AASB Chairman dated 18 June 2013 re Clarification of the intent of Aus Paragraph 26.2 of AAASB 137 Provisions, Contingent Liabilities and Contingent Assets and reply from AASB Chairman dated 4 July 2013
4.1 Memorandum from Nikole Gyles dated 2 July re  IFRS Interpretations Committee update
7.1 Memorandum from Sue Lightfoot and Christina Ng dated 2 July 2013 re Financial Instruments: Project Update
7.2 AASB submission to IASB on IASB ED/2013/3 Financial Instruments: Expected Credit Losses
7.3 Submissions on ED 237 Financial Instruments: Expected Credit Losses[sub 3-5]
7.3 Submissions on ED 237 Financial Instruments: Expected Credit Losses [sub 6-9]
8.1 Memorandum from Jim Paul dated 2 July 2013 re IPSASB Conceptual Framework ED Presentation in General Purpose Financial Reports
8.2 AASB Staff Issues Paper: IPSASB Conceptual Framework EDPresentation in General Purpose Financial Reports
8.3 IPSASB Conceptual Framework ED Presentation in General Purpose Financial Reports
9.1 Memorandum from Sue Lightfoot dated 3 July 2013 re Insurance Contracts Update & Status Report
9.2 IASB Exposure Draft ED/2013/7 Insurance Contracts
9.3 IASB Snapshot: Insurance Contracts
10.2 IASB Snapshot: Leases (for information only)
11.1 Memorandum from Kala Kandiah dated 1 July 2013 re Proposed amendments to AASB 119 (2011)
11.2 AASB ED 239 Defined Benefit Plans: Employee Contributions (which includes IASB ED/2013/4)
11.3 Submission on ED 239  Defined Benefit Plans: Employee Contributions[subs 1-2]
13.1 Memorandum from Clark Anstis and Lisa Panetta dated 2 July 2013 re  Implementation Guidance for NFP Entities re AASB 10
13.2 Submissions on ED 238 Consolidated Financial Statements – Australian Implementation Guidance for Not-for-Profit Entities  [subs1-11]
13.4 AASB Exposure Draft ED 238
14.1 Memorandum from Jim Paul dated 2 July 2013 re IASB Conceptual Framework Developments (Draft IASB Discussion Paper)
14.2 AASB Staff Issues Paper on IASB Conceptual Framework Developments (Draft IASB Discussion Paper): Definitions of the elements of financial statements
14.3 AASB Staff Issues Paper on IASB Conceptual Framework Developments (Draft IASB Discussion Paper): Recognition and derecognition of the elements of financial statements
14.4 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10B(a): Elements of financial statements
14.5 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10C(a): Additional guidance to support the asset and liability definitions
14.6 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10D(a): Recognition and derecognition
15.1 Memorandum from Kala Kandiah dated 2 July 2013 re  IASB proposals: Regulatory Deferral Accounts
15.2 AASB ED 240 Regulatory Deferral Accounts, which incorporates IASB ED/2013/5
16.1 Memorandum from Ahmad Hamidi dated 2 July 2013 re IFRIC 21 and the Australian Carbon Tax
16.2 Examining the Implications of Australian Interpretation 21 Levies for the Fixed Price Phase of the Carbon Pricing Mechanism
17.1 Memorandum from Clark Anstis dated 2 July 2013 re IPSASB June 2013 meeting
17.2 NZ Report on IPSASB meeting

Meeting 29-30 May 2013. (No. 131)

Agenda Paper No. Document Title
3.1 Memorandum from Julie Smith and Robert Keys re AASB Work Program dated 14 May 2013
3.1.1 Summary of AASB Work Program (May 2013)
3.1.2 Detailed AASB Work Program (May 2013)
3.3 2014 Annual Information Statement (AIS) Public Consultation Paper, 13 March 2013
3.4 Letter from AASB Chairman to IPSASB Technical Director dated 11 April 2013 re IPSASB Consultation Paper IPSASs and Government Finance Statistics Reporting Guidelines
3.5 Letter from AASB Chairman to Australian Charities and Not-for-profits Commission dated 26 April 2013 re 2014 Annual Information Statement (AIS) Public Consultation Paper
3.6 Submission on ED 236 (IASB/ED/2013/2) Novation of Derivatives and continuation of Hedge Accounting (proposed amendments to AASB 139 and AASB 9)[sub 3]
3.7 Memorandum from Sue Lightfoot dated 15 May 2013 re Accounting Standards Advisory Forum (ASAF)
3.9 Letter from AASB Chairman to Technical Director, International Public Sector Accounting Standards Board dated 15 May 2013 re IPSASB Exposure DraftConceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements
3.10 IFRS Press Release dated 28 May 2013 re IASB publishes Feedback Statement on Disclosure Forum, calls for behavioural change regarding financial information disclosure
4.1 Memorandum from Nikole Gyles dated 14 May 2013 re IFRS Interpretations Committee update
4.3 AASB Staff Summary of IFRS IC Decisions – May 2013
4.4 IFRIC Update May 2013
5.2 Memorandum from Robert Keys & Evelyn Ling dated 24 May 2013 re Proposed withdrawal of AASB 1031 Materiality
7.1 Memorandum from Kala Kandiah and Angus Thomson dated 14 May 2013 re Investment Entities
7.2 Collation of comments on ED 233 and staff recommendation
7.3 Submissions on ED 233 Australian Additional Disclosures – Investment Entities (proposed amendments to AASB 1054) [subs 1-29]
8.1 Memorandum from Angus Thomson and Shaun Steenkamp dated 14 May 2013 re Superannuation Entities
8.2 Defined Benefit Liability Measurement by Superannuation Entities
8.3 Receivables relating to Defined Benefit Liabilities of by Superannuation Entities
9.1 Memorandum from Christina Ng & Sue Lightfoot dated 14 May 2013 re Financial Instruments: Project update
9.2 Issues paper: IASB proposals on Financial Instruments: Expected Credit Losses
9.3 Notes on AASB Roundtables on Financial Instruments: Expected Credit Losses
9.4 Submission on ED 237 Financial Instruments: Expected Credit Losses [sub 1]
9.4 Submission on ED 237 Financial Instruments: Expected Credit Losses [sub 2]
11.1 Memorandum from Jim Paul dated 15 May 2013 re IASB Conceptual Framework Developments (Draft Discussion Paper)
11.2 AASB Staff Issues Paper on IASB Conceptual Framework Developments (Draft Discussion Paper)
11.3 IFRS Staff Paper – for Accounting Standards Advisory Forum (ASAF) April 2013 meeting – ASAF paper 2a: Conceptual Framework Cover Paper [previously distributed as Agenda Paper 12.2 for AASB Meeting No. 130 (10 April 2013)]
11.4 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10: Cover Note
11.5 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10H(a): Presentation in the statement of comprehensive income – profit or loss and OCI
11.6 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10F(a): Measurement
11.7 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10F(b): Measurements in existing and proposed IFRSs (draft appendix)
11.8 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10J(a): Capital maintenance
11.9 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10K: The use of ‘business model’ in the Conceptual Framework
11.10 ASAF Meeting Summary – April 2013 (copy from IASB website)
11.11 AASB Staff PowerPoint presentation
12.1 Memorandum from Nikole Gyles dated 14 May 2013 re IASB Request for Information: Rate Regulation
12.2 Staff Issues Paper: The main preliminary issues that could be raised in response to the IASB’s Request for Information on Rate Regulation
12.3 AASB ITC 28 Invitation to Comment on IASB Request for Information on Rate Regulation (which incorporates the IASB’s Request for Information)
13.1 Memorandum From Clark Anstis And Ahmad Hamidi Dated 13 May 2013 re Repeat Application of AASB 1 and Disclosure Requirements
13.2 Extracts from Relevant Standards – AASB 2012-5 and AASB 1053

 

 

Meeting 10 April 2013. (No. 130)

Agenda Paper No. Document Title
2.1 Draft Minutes of meeting 129th dated 20-21 February 2013
2.3 IFASS Press Release Members of the ASAF hold inaugural meeting (April 2013)
3.1 Memorandum from Julie Smith and Robert Keys dated 25 March 2013 re AASB Work Program
3.1.1 Summary of AASB Work Program (March 2013)
3.1.2 Detailed AASB Work Program (March 2013)
3.3 AASB staff comments on the ABS review of ABS GFS Manual, March 2013
3.4 Letter from AASB Chairman and CEO to Rob Reilly, Specialist Advisor, Department of Finance and Deregulation dated 14 March 2013 re Comments on draft Handbook
3.5 Letter from AASB Chairman and CEO to General Manager, Corporations and Capital Markets Division, The Treasury dated 12 March 2013 re ED Corporations Amendment (Remuneration Disclosures and other Measures) Bill 2012
3.6 Letter from AASB Chairman and CEO to IASB Chairman dated 19 March 2013 re IASB ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets
3.7 Letter from AASB Chairman and CEO to IASB Chairman dated 14 March 2013 re Effective Date and Early Application of the new Revenue Standard
3.8 Memorandum from Christina Ng and Sue Lightfoot dated 26 March 2013 re Financial Instruments: Project Update 
3.8.1 IASB Snapshot of ED/2013/3 Financial Instruments: Expected Credit Losses
3.8.2 IASB Investor Perspectives article on ED/2013/3
3.8.3 Comment letter on ED 236 from CPA and ICAA
3.8.3 Comment letter from Finance and Treasury Association re ED 236Novation of Derivatives and Continuation of Hedge Accounting [sub 2]
3.8.4 Comment letters on ED 230 from NAB and APRA [subs 3-4]
3.8.4 Comment letters from ANZ Bank and Macquarie Group re on ED 230 Classification and Measurement: Limited amendments to AASB 9 (proposed amendments to AASB 9 (2010) [subs 5-6]
3.8.5 Comment letter from AASB to the IASB re ED/2012/4 Classification and Measurement: Limited Amendments to IFRS 9
3.9 Comment letter from AASB to the IASB re ED/2013/2 Novation of Derivatives and Continuation of Hedge Accounting dated 5 April 2013
3.11 Memorandum from Jim Paul dated 25 March 2013 re AASB submission made on IASB ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets
3.11.1 AASB submission made on IASB ED/2013/1 Recoverable Amount Disclosures for Non-Financial Assets (dated 19 March 2013)
3.11.2 Comment letter on AASB ED 235 Recoverable Amount Disclosures for Non-Financial Assets (incorporating IASB ED/2013/1) from the Joint Accounting Bodies dated 1 March 2013 [sub 2]
3.11.2 Ernst & Young’s global submission on IASB ED/2013/1 (incorporated within AASB ED 235) dated 26 March 2013 [sub 3]
3.12 ASIC Regulatory Guide 247 Effective Disclosure in an operating and financial review
3.13 Letter from Kevin Stevenson, AASB Chairman to IASB Chairman dated 2 April 2013 re IASB ED/2012/5 Clarification of Acceptable Methods of Depreciation and Amortisation
4.1 Memorandum from Julie Smith and Kala Kandiah dated 27 March 2013 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions – March 2013
4.3 IFRIC Update March 2013
5.1 Memorandum from Kala Kandiah dated 26 March 2013 re Update on ED 233 – Additional Australian Disclosures – Investment Entities
5.2 Powerpoint Presentation ED 233 Australian Disclosures – Investment Entities, Preliminary summary of submissions received 8 April 2013
7.1 Memorandum from Angus Thomson and Shaun Steenkamp dated 26 March 2013 re Superannuation Entities
7.2 Financial reporting for superannuation entities whose only assets are insurance policies that match liabilities
7.3 Statements of changes in reserves (equity)
7.4 Risk disclosures about accrued benefit liabilities
7.5 Disaggregated disclosures
7.6 Insurance arrangements
7.7 Transition and Application date
9.1 Memorandum from Glenn Brady and Nikole Gyles dated 27 March 2013 re Revenue from Contracts with Customers—update
10.1.1 Memorandum from Christina Ng and Kala Kandiah dated 27 March 2013 re Proposed amendments to IFRS 10 and IAS 28
10.1.2 Memorandum from Christina Ng and Kala Kandiah dated 27 March 2013 re Proposed amendments to IFRS 11
10.2 AASB Exposure Draft ED 232 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
10.3 AASB Exposure Draft ED 234 Acquisition of an Interest in a Joint Operation
10.4 Submission on ED 232 from CPA Australia and the Institute of Chartered Accountants in Australia dated 22 March 2013 [sub 1]
10.5 Submission on ED 234 from CPA Australia and the Institute of Chartered Accountants in Australia dated 22 March 2013 [sub 1]
11.1 Memorandum from Clark Anstis dated 26 March 2013 re IPSASB Report – March 2013 meeting
11.2 NZ report on the IPSASB meeting, March 2013
11.3 IPSASB Meeting Highlights, March 2013
12.1 Memorandum from Jim Paul dated 27 March 2013 re IASB Conceptual Framework Project Update
12.2 IFRS Staff Paper 2a for the ASAF meeting on 8 – 9 April 2013, entitled Conceptual Framework: cover paper
13.1 Memorandum from Jim Paul dated 27 March 2013
13.2 Staff Issues Paper on IPSASB ED Elements and Recognition in Financial Statements
13.3 Staff comments on IPSASB’s proposals to identify ‘deferred inflows’ and ‘deferred outflows’ as elements of financial statements
13.4 Update of Proposals in IPSASB Consultation Paper (CP) on Elements and Recognition in Financial Statements and Related Comments in AASB Submission on that CP
13.5 IPSASB ED Elements and Recognition in Financial Statements
13.6 Staff Issues Paper on IPSASB ED Measurement of Assets and Liabilities in Financial Statements
13.7 IPSASB ED Measurement of Assets and Liabilities in Financial Statements
13.8 Letter from AASB Chairman and CEO to HoTARAC Chair dated 28 February 2013 inviting comments on the IPSASB EDs on Elements and Recognition and on Measurement
13.9 AASB submission on IPSASB CP Measurement of Assets and Liabilities in Financial Statements, annotated for differences between the IPSASB CP and ED on this topic
14.1 Memorandum from Ahmad Hamidi dated 25 March 2013 re Policy Implications of SPFSs Research Report and Road Map
14.2 Policy Implications of SPFSs Research Report and Road Map to Implementation

Meeting 20-21 February 2013. (No. 129)

Agenda Paper No. Document Title
3.1 Memorandum from Julie Smith and Robert Keys dated 5 February 2013 re AASB Work Program 
3.1.1 Summary of AASB Work Program (January 2013)
3.1.2 Detailed AASB Work Program (January 2013)
3.3 Letter from AASB Chairman to IASB Chairman dated 21 December 2012 re IASB Review Draft on General Hedge Accounting
3.4 Communications Report
3.5 Letter from AASB Chairman to Manager, Philanthropy and Exemptions Unit, The Treasury dated 5 February 2013 re Exposure Draft: Requirements for annual financial reports under the ACNC framework, accompanying ACNC Regulation 2012
3.6 IASB Update – 30 January 2013
3.7 Letter from AASB Chairman to NSW Fair Trading & response dated 23 & 24 January 2013 re Draft co-Operatives National Regulations
3.8 IFRS Press Release, 07 February 2013
4.1 Memorandum from Julie Smith and Robert Keys dated 5 February 2013 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions – January 2013
4.3 IFRIC Update January 2013
5.1 Memorandum from Lisa Panetta and Angus Thomson dated 7 February 2013 re Emerging Issue: Responding to Treasury Options Paper on SBR/XBRL
5.2 Draft AASB submission to The Treasury regarding the Options Paper
5.3 Options Paper: Use of Standard Business Reporting (SBR) for Financial Reports
5.4 Potential Emerging Issues: recent IASB decisions on leases
7.1 Memorandum from Angus Thomson and Daisy Yang dated 5 February 2013 re Superannuation Entities
7.2 Staff paper on differences between AAS 25 and AASB decisions to date for a replacement standard - we haven't yet finalised the title
7.3 PPT presentation re Superannuation Entities Overview on Consultation
8.1 Memorandum from Sue Lightfoot and Christina Ng dated 5 February 2013 re Financial Instruments Project Update 
8.2 IASB Daily Staff Update – 30 January 2013
8.3 Comments received in respect of the IASB Review Draft on General Hedge Accounting [subs 2-3]
8.4 Comment letter analysis and issues paper – ED 230 Classification and Measurement: Limited Amendments to AASB 9 (proposed amendments to AASB 9 (2010)
8.5 Collation of submissions received on ED 230
9.1 Memorandum from Ahmad Hamidi dated 5 February 2013 re Possible policy implications of results of research into accounting by lodging entities
9.2 Possible policy implications of results of research into accounting by certain lodging entities
10.1 Memorandum from Glenn Brady dated 5 February 2013 re Revenue from Contracts with Customers - update
10.2 IFRS Staff paper December 2012 Effects of joint IASB and FASB redeliberations on the November 2011 Exposure Draft Revenue from Contracts with Customers
11.1 Memorandum from Christina Ng dated 5 February 2013 re Service Concession Arrangements: Grantor’s Perspective
12.1 Memorandum from Lisa Panetta and Robert Keys dated 5 February 2013 re Budgetary Reporting 
12.2 AASB staff analysis of comments received on the fatal flaw review draft of AASB 105X Budgetary Reporting
12.3 Fatal Flaw Review Draft AASB 105X Budgetary Reporting, marked-up to reflect staff suggestions for addressing comments received
12.4 Extract from Approved AASB Minutes July 2012
12.5 Extract from Draft AASB Minutes December 2012 
12.6 Submission 1: ACAG
12.7 Submission 2: CPAA and ICAA
13.1 Memorandum from Jim Paul dated 5 February 2013 re
13.2 Staff Issues Paper: Forming Preliminary Board Views on IASB ED/2012/5 “Clarification of Acceptable Methods of Depreciation and Amortisation”
13.3 AASB ED 231 (incorporating IASB ED/2012/5) “Clarification of Acceptable Methods of Depreciation and Amortisation” 
13.4 Comment letters received to date on AASB ED 231 Clarification of Acceptable Methods of Depreciation and Amortisation (proposed amendments to AASB 116 and AASB 138) [subs 1-2]
14.1 Memorandum from Christina Ng dated 5 February 2013 re Narrow Scope Amendments to IAS 28
14.2 AASB ED 228 Equity Method: Share of Other Net Asset Changes
14.3 Submission 1 in relation to ED 228
14.3 Submission 2 in relation to ED 228
15.1 Memorandum from Clark Anstis dated 5 February 2013 re IPSASB CP – IPSASs and Government Finance Statistics Reporting Guidelines
15.2 Issues Paper:  IPSASs and GFS Reporting Guidelines
15.3 IPSASB Consultation Paper IPSASs and Government Finance Statistics Reporting Guidelines (October 2012)
16.1 Memorandum from Clark Anstis dated 5 February 2013 re
16.2 Issues Paper:  Implementation Guidance for NFP Entities re AASB 10
17.1 Memorandum from Julie Smith dated 5 February 2013 re International developments, including ASAF
17.2 IFRS Press Release – 1 February 2013
18.1 Memorandum from Daisy Yang and Jim Paul dated 5 February 2013 re IASB Proposals: Impairment ‒ Recoverable Amount Disclosures
18.2 Staff Issues Paper: Forming Preliminary Views on IASB ED/2013/1Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36)
18.3 AASB ED 235 (incorporating IASB ED/2013/1) Recoverable Amount Disclosures for Non-Financial Assets
18.4 Submission on ED 235 Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to AASB 136) [sub 1]