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Current Board Papers

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

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)
4.1 Memorandum from Nikole Gyles dated 14 May 2013 re IFRS Interpretations Committee update
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
9.4 Submission on ED 237 Financial Instruments: Expected Credit Losses [sub 1]
11.1 Memorandum from Jim Paul dated 15 May 2013 re 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)
12.1 Memorandum from Nikole Gyles dated 14 May 2013 re IASB Request for Information: 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]

Meeting 12-13 December 2012. (No. 128)

Agenda Paper No. Document Title
2.1 Draft minutes of meeting no. 127 held 31 October -1 November 2012
3.1 Memorandum from Julie Smith and Robert Keys dated 27 November 2012 re AASB Work Program
3.1.1 Summary of AASB Work Program (November 2012)
3.1.2 Detailed AASB Work Program (November 2012)
3.3 Letter from AASB Chairman and CEO to Stephenie Fox, IPSASB Technical Director dated 7 November 2012 re IPSASB Consultation Paper Consultation on IPSASB Work Program 2013-2014
3.4 Letter from AASB Chairman and CEO to Stephenie Fox, IPSASB Technical Director dated 30 October 2012 re IPSASB Consultation Paper Public Sector Combinations
3.5 Letter from AASB Chairman and CEO to Crystal Kwan, Executive Assistant, Financial Reporting & Audit, Australian Securities and Investments Commission dated 7 November 2012 re ASIC Consultation Paper 187 Effective disclosure in an operating and financial review
3.6 Letter from AASB Chairman and CEO to Hans Hoogervorst, IASB Chairman dated 14 November 2012 re Recent IASB discussions on the Revenue Recognition project
3.7 Submission from AASB to ASIC: Consultative Paper 187: Effective disclosure in an operating and financial review dated 7 November 2012
3.8 XRAP Communique 2012/2 - 23 November 2012
3.9 Letter from AASB Chairman to IASB Chairman re IASB Request for Information: Post-Implementation Review IFRS 8 Operating Segments dated 30 November 2012
3.10 Letter from AASB Chairman to IASB Vice-Chairman re Comprehensive Review of IFRS for SMEs dated 30 November 2012
3.11 Letter from AASB Chairman to IASB Chairman re Request for Information:Comprehensive Review of IFRS for SMEs dated 30 November 2012
3.12 Memorandum from Nikole Gyles dated 10 December 2012 re IVSC Discussion Paper – Investment Property
3.14 IFRS Alert – forthcoming publications Alert – December 2012
4.1 Memorandum from Nikole Gyles, Masha Marchev and Julie Smith dated 27 November 2012 re IFRS Interpretations Committee update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions – November 2012
4.3 IFRIC Update November 2012
5.1 Memorandum from Sue Lightfoot dated 27 November 2012 re Implications of AASB 10 Consolidated Financial Statements for the insurance industry
7.1 Memorandum from Natalie Batsakis and Angus Thomson dated 26 November 2012 re Investment Entities
8.1 Memorandum Julie Smith dated 27 November 2012 re IFRS Foundation proposals for an Accounting Standards Advisory Forum
8.2 Draft Submission from AASB to IFRS Foundation Trustees, dated 28 November 2012 re Invitation to Comment: Proposal to Establish an Accounting Standards Advisory Forum
9.1 Memorandum from Julie Smith dated 27 November 2012 re Disclosure Framework for the Notes: Chairman’s Presentation
9.2 Powerpoint Presentation: A Better Way Forward for financial Reporting in the Public & Private Sectors
10.1 Memorandum from Nikole Gyles dated 27 November 2012 re Substantive enactment
10.2 Comment letter analysis and issues paper – ED 226 Withdrawal of Australian Interpretation 1039 Substantive Enactment of Major Tax Bills in Australia
10.3 Collation of submissions received on ED 226
10.4 Pre-ballot Draft of Amending Standard 2012-[xx] Amendments to Australian Accounting Standards arising from the withdrawal of Australian Interpretation 1039
10.5 Basis for Conclusion accompanies, but is not part of AASB 2012–[xx]
11.1 Memorandum from Christina Ng and Sue Lightfoot dated 27 November 2012 re Financial Instruments Project Update
11.2 Letter from ANZ to IASB dated 21 November 2012 re IFRS 9 Chapter 6 Hedge Accounting (Review Draft)
11.2 Exposure Draft on Classification and Measurement: Limited amendments to IFRS 9 (2010)
12.1 Memorandum from Shu In Oei dated 27 November 2012 re Transitional relief for defence weapons platforms
12.2 Pre-Ballot Draft Standard AASB 2012-XX – Extension of Transitional Relief for DWPs
12.3 Submissions for ED 227
12.4 Extract of AASB Minutes 5-6 September 2012 – for information only
13.1 Memorandum from Nikole Gyles dated 27 November 2012 re Revenue from Contracts with Customers - Update
14.1 Memorandum from Jim Paul dated 27 November 2012 re Income from Transactions of Not-for-Profit Entities: Status Report
15.1 Memorandum from Nikole Gyles dated 27 November 2012 re Annual Improvements to IFRSs 2011-2013 Cycle
15.2 IASB Exposure Draft ED/2012/2 Annual Improvements to IFRSs 2011-2013 Cycle
17.1 Memorandum by Ahmad Hamidi dated 27 November 2012 re Differential Reporting Research Project
18.1 Memorandum from Shu In Oei dated 26 November 2012 re Budgetary reporting
18.2 Pre-Ballot Draft AASB 105X Budgetary Reporting
18.3 Pre-Ballot Draft AASB 2012-XX – Relocation of Budgetary Reporting Requirements
18.4 Extract of AASB Minutes 25-26 July 2012
18.5 Revised Pre-Ballot Draft AASB 105X Budgetary Reporting
19.1 Memorandum from Clark Anstis, Daisy Yang and Masha Marchev dated 27 November 2012 re Amendments to Standards
19.2 Draft Amending Standard AASB 2012-X Amendments to Australian Accounting Standards – Transition Guidance and Other Amendments
19.3 List of IASB Correction Lists re AASB 2012-X
19.4 Australian Amendments in AASB 2012-X
19.5 Draft Amending Standard AASB 2012-Y Amendments to Australian Accounting Standards – Reduced Disclosure Requirements and Other Amendments
19.6 Amendments in AASB 2012-Y
19.7 Additional Australian Amendments for AASB 2012-X Draft Amending Standard AASB 2012-X Amendments to Australian Accounting Standards – Transition Guidance and Other Amendments

Meeting 31 October - 1 November 2012. (No. 127)

Agenda Paper No. Document Title
2.1 Draft minutes of meeting no. 126 held 5-6 September 2012
3.1 Memorandum from Julie Smith, Peter Batten and Robert Keys dated 16 October 2012 re AASB Work Program
3.1.1 Summary of AASB Work Program (October 2012)
3.1.2 Detailed AASB Work Program (October 2012)
3.3 Letter from AASB Chairman and CEO to IASB Chairman dated 17 September 2012 re Conceptual Framework – Restarting the Project: Omission of Not-for-Profit Entities
3.4 Letter from AASB Chairman and CEO to IFRS Interpretation Committee Chairman dated 1 October 2012 re: Draft IFRIC Interpretation DI/2012/2 Put Options Written on Non-Controlling Interests
3.4.1 Submissions 1-3 IFRIC Draft Interpretation D1/ 2012-2 Put Options Written on Non-Controlling Interests
3.5 IFRS Advisory Council Meeting, London 22–23 October 2012 re Summary of the discussions at the June 2012 Council meeting on external involvement in the IASB standard-setting process
3.6 FRC Media Release 2012 / 02 – 3 October 2012 re Managing Complexity in Financial Reporting Findings from the consultation process
3.7 Memorandum from Jim Paul dated 9 October 2012 re Conceptual Framework consultation papers
3.8 Memorandum from Sue Lightfoot dated 16 October 2012 re ASX Consultation Paper Proposed New Reporting Rules for Mining and Oil and Gas Entities
3.9 Memorandum from Sue Lightfoot dated 15 October 2012 re Research into the Initial Accounting for Intangible Assets Acquired in a Business Combination  - Presentation to IFASS
3.9.1 IFASS October 2012 Agenda Paper 8.1 on Results of AASB Intangible Assets Research
3.11 Memorandum from Peter Batten and Julie Smith dated 26 October 2012 re ASX Consultation on new draft Guidance Note on continuous disclosure
3.11.1 ASX Media Release – Consultation on new draft Guidance Note on continuous disclosure
3.13 IFRS Press Release dated 31 October 2012 re: IASB issuesInvestment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27)
4.1 Memorandum from Nikole Gyles and Julie Smith dated 16 October 2012 re IFRS Interpretations Committee update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions – September 2012
4.3 IFRIC Update September 2012
5.1 Memorandum from Sue Lightfoot dated 16 October 2012 re Issues Paper on possible amendments to AASB 1038 Life insurance Contracts
7.1 Memorandum from Natalie Batsakis and Angus Thomson dated 16 October 2012 re Investment Entities
7.2 Staff paper: Disclosures required for investment entities
7.3 Staff paper: Impact on public sector entities that may be defined as investment entities
7.4 Staff paper: Approaches available to the AASB for adopting the investment entity amendments
8.1 Memorandum from Angus Thomson and Daisy Yang dated 16 October 2012 re Superannuation Entities
8.2 Staff paper: Measurement of accrued defined member benefits by superannuation entities
8.3 Staff paper: Disclosures about member benefit liabilities by superannuation entities
8.4 Staff paper: Key issues on public sector defined benefit superannuation arrangements
9.1 Memorandum from Christina Ng and Sue Lightfoot dated 16 October 2012 re Financial Instruments Project Update
9.2 IASB draft IFRS: General Hedge Accounting
9.3 Australian Financial Review article dated 26 September 2012 re Companies keen for earlier embrace of hedge rules
9.4 PPT Slides: General Hedge Accounting
9.5 PPT Slides: Financial Instruments Impairment
12.1 Memorandum from Robert Keys dated 16 October 2012 re ASIC
Consultation Paper 187 Effective disclosure in an operating and financial review 
12.2 ASIC Consultation Paper 187 Effective disclosure in an operating and financial review
13.1 Memorandum from Daisy Yang and Ahmad Hamidi dated 16 October 2012 re Post-implementation Review of IFRS 8
13.2 Possible Issues relevant to the AASB Submission to the IASB on the Post-implementation Review of IFRS 8 Operating Segments
13.3 Summary of Comments by Participants at the IASB Discussion Forum on the Post-implementation Review of IFRS 8 hosted by the AASB
13.4 Comment letters received on ITC 27 [subs1-2]
14.1 Memorandum from Nikole Gyles and Masha Marchev dated 16 October 2012 re Leases – project update
15.1 Memorandum from Nikole Gyles dated 16 October 2012 re Revenue from Contracts with Customers – Project Update
15.2 Memorandum from Nikole Gyles dated 30 October 2012 re Revenue update
16.1 Memorandum from Clark Anstis dated 16 October 2012 re IPSASB report – September 2012 meeting
16.2 NZ Report on the IPSASB Meeting, Norwalk, September 2012
16.3 IPSASB Meeting Highlights, September 2012

Meeting 5-6 September 2012. (No. 126)

Agenda Paper No. Document Title
3.1 Memorandum from Gunter Leng, Peter Batten and Robert Keys dated 22 August 2012 re AASB Work Program
3.1.1 Summary of AASB Work Program (August 2012)
3.1.2 Detailed AASB Work Program (August 2012)
3.3 IFRS Press Release dated 25 July 2012
3.4 Letter from AASB Chairman to IPSASB Technical Directed dated 6 August 2012 re IPSASB Exposure Draft ED 47 Financial Statement Discussion and Analysis
3.6 Letter from AASB Chairman to IFRS Interpretations Committee Chairman dated 21 August 2012 re Draft IFRIC Interpretation DI/2012/1 Levies Charged by Public Authorities on Entities that Operate in a Specific Market
3.7 AASB letter to IASB Due Process Handbook
3.8 AASB letter to IASB on ED2012-1
4.1 Memorandum from Natalie Batsakis and Nikole Gyles dated 21 August 2012 re IFRS Interpretations Committee update and staff outreach requests
5.1 Memorandum from Nikole Gyles dated 21 August 2012 re Emerging Issue – Accounting Implications of TR 2012/5 Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010
5.2 Memorandum from Clark Anstis dated 24 August 2012 re Control in the Not-for-Profit Public and Private Sectors
7.1 Memorandum from Natalie Batsakis and Angus Thomson dated 17 August 2012 re Investment Entities
7.2 Staff paper: update on IASB/FASB redeliberation’s and AASB staff comments
7.3 IASB Daily Staff Update – 20 July 2012
7.4 Staff paper: Reporting entities likely to be classified as ‘investment entities’
9.1 Memorandum from Angus Thomson and Daisy Yang dated 21 August 2012 re Superannuation Entities
9.2 Consider issues arising from the structure and operation of public sector defined benefit superannuation arrangements that may impact on the content of the replacement standard for AAS 25 Financial Reporting by Superannuation Plans, including staff recommendations
9.3 Consider staff paper on progressing revised requirements for measuring defined accrued benefits
10.1 Memorandum from Nikole Gyles dated 21 August 2012 re IPSAASBConsultation Paper – Public Sector Combinations
10.2 AASB Staff Issues Paper – IPSASB CP Public Sector Combinations
10.3 IPSASB CP Public Sector Combinations (June 2012)
11.1 Memorandum from Nikole Gyles dated 21 August 2012 re Post-implementation review of IFRS 8 Operating Segments – Request for Information
11.2 Request for Information Post-implementation Review: IFRS 8 Operating Segments [for information – not for discussion in detail at this meeting]
12.1 Memorandum from Christina Ng and Sue Lightfoot dated 21 August 2012 re Financial Instruments : Project Update
13.1 Memorandum from Christina Ng & Frank Traczewski dated 21 August 2012 re Service Concession Arrangements: Grantor
13.2 Issues paper: Control by grantor
14.1 Memorandum from Ahmad Hamidi dated 21 August 2012 re Review of theIFRS for SMEs
14.2 Possible Australian-specific issues relevant to the first review of the IFRS for SMEs
14.3 The IASB’s Request for Information, Comprehensive Review of the IFRS for SMEs
15.1 Memorandum from Clark Anstis dated 21 August 2012 re IPSASB Consultation on 2013-2014 Work Program
15.2 IPSASB Consultation Paper on 2013-2014 Work Program
16.1 Memorandum from Shu In Oei dated 21 August 2012 re Request for Extension of Transitional Period for Measurement of Defence Weapons Platforms
16.2 Letter from Department of Finance and Deregulation dated 3 August 2012
16.3 Letter from AASB to Department of Defence dated 24 February 2012

 

Meeting 25-26 July 2012. (No. 125)

Agenda Paper No. Document Title
3.1 Memorandum from Gunter Leng, Peter Batten and Robert Keys dated 10 July 2012 re AASB Work Program 
3.1.1 Summary of AASB Work Program (June 2012)
3.1.2 Detailed AASB Work Program (June 2012)
3.3 Letter from AASB Chairman and CEO to Technical Director International Public Sector Accounting Standards Board dated 8 June 2012 re IPSASB Consultation Paper Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Presentation in General Purpose Financial Reports
3.4 Letter from AASB Chairman and CEO to Grant Hehir, Chair, Heads of Treasuries Accounting and Reporting Advisory Committee dated 15 June 2012 re AASB project on Income from Transactions of Not-for-Profit Entities
3.5 Australian Securities & Investments Commission Media Release dated Tuesday 26 June 2012 [12-140MR] re  ASIC’S Areas of Focus for 30 June 2012 Financial Reports
3.6 IASB Update June 2012
3.7 AASB Staff Comments, ABS Update of the Australian System of Government Finance Statistics: Concepts, Sources and Methods, 2005(GFS CSM), (2 July 2012)
3.9 Letter from AASB Chairman and CEO to the Chairman, The Monitoring Group dated 4 July 2012 re Monitoring Group Consultation Paper Public consultation on the governance (with special focus on organisational aspects, funding, composition and the roles) of the Monitoring Group, the PIOB and the standard setting boards and Compliance Advisory Panel operating under the auspices of IFAC
3.10 Letter from AASB Research Director to Darrel Porter, Deputy Executive Director, Office of Best Practice Regulation dated 9 July 2012 re Compliance with best practice regulation processes – 2011-2012
3.11 Preliminary Assessment of forthcoming Standards – July 2012, Incorporating Annual Regulatory Plan
3.13 National Water Standards Board Update, 29 June 2012
3.14 FRC Complexity Task Force report (29 May 2012)
3.15 FASB press release re impairment (July 2012)
4.1 Memorandum from Nikole Gyles, Gunter Leng and Sue Lightfoot dated 10 July 2012 re IFRS Interpretations Committee update
4.2 Draft IFRIC Interpretation DI/2012/1 Levies Charged by Public Authorities on Entities that Operate in a Specific Market AASB Staff Issues Paper
4.3 IFRIC Update July 2012
4.4 AASB Staff Issues Paper DI/2012/1 Levies Charged by Public Authorities on Entities that Operate in a Specific Market
4.5 AASB Staff Issues Paper DI/2012/2 Put Options Written on Non-controlling Interests
4.6 DI/2012/1 Levies Charged by Public Authorities on Entities that Operate in a Specific Market
4.7 DI/2012/2 Put Options Written on Non-controlling Interests
4.8 Memorandum from Peter Batten re: IFRS Foundation Trustees Review of the IFRS Interpretations Committee
4.9 IFRS Foundation Trustees Review of the IFRS Interpretations Committee   conclusions on findings and responses
4.10 Memorandum from Natalie Batsakis and Nikole Gyles dated 24/7/2012 re IFRS Interpretations Committee Staff outreach requests
5.1 Memorandum from Shu In Oei dated 10 July 2012 re ED 212 Not-for-Profit Entities within the General Government Sector
5.2 Part 3 of the collation of written submissions on ED 212
5.3 Part 4 of the collation of written submissions on ED 212
5.4 AASB Staff Issues Paper ED 212 Not-for-Profit Entities within the General Government Sector
6.1 Memorandum from Jim Paul dated 10 July 2012
6.2 Staff issues paper on Recognising Liabilities for Onerous Performance Obligations
6.3 Staff note on teleconference with HoTARAC representatives regarding recent correspondence between HoTARAC and the Board on its project on Income from Transactions of NFP Entities
7.1 Memorandum from Clark Anstis and Daisy Yang dated 10 July 2012
7.2 Staff collation of submissions and roundtable comments (with staff comments and views)
7.3 Submissions received on ED 214 [subs 1-7]
7.4 Staff summary of significant matters raised at roundtables (October 2011)
7.5 AASB Exposure Draft ED 214 Extending Related Party Disclosures to the Not-for-Profit Public Sector (July 2011)
8.1 Memorandum from Frank Traczewski & Christina Ng dated 10 July 2012 re Service Concession Arrangements: Grantor
8.2 Discussion Paper: AASB Staff Views on IPSAS 32
8.3 IPSAS 32 Service Concession Arrangements: Grantor
9.1 Memorandum from Angus Thomson and Daisy Yang dated 9 July 2012 re Superannuation Entities
9.2 Collation of comments on ED 223 Superannuation Entities
9.3 Late submission on ED 223 [sub 16]
10.1 Memorandum from Nikole Gyles and Gunter Leng dated 10 July 2012 re IASB ED Annual Improvements 2010-2012 Memo
10.2 Key Issues of IASB ED/2012/1 Annual Improvements to IFRSs 2010—2012 Cycle — Preliminary AASB staff views
10.3 AASB ED 225 ( incorporating IASB ED/2012/1) Annual Improvements to IFRSs 2010—2012 Cycle [for your information]
11.1 Memorandum from Clark Anstis and Natalie Batsakis dated 10 July 2012 re IPSASB ED – Financial Statement Discussion and Analysis
11.2 IPSASB Exposure Draft ED 47 Financial Statement Discussion and Analysis (March 2012)
12.1 Memorandum from Peter Batten dated 10 July 2012 re IFRS Foundation Invitation to Comment (ITC) IASB and IFRS Interpretations Due Process Handbook
12.2 Draft AASB submission 
12.3 IFRS Foundation Invitation to Comment (ITC) IASB and IFRS Interpretations Due Process Handbook 
13.1 Memorandum from Christina Ng and Sue Lightfoot dated 10 July 2012 re Financial Instruments Update on IASB progress
13.2 Summary of IASB/FASB Tentative Impairment Model
14.1 Memorandum from Nikole Gyles and Masha Marchev dated 10 July 2012 re Leases – project update
14.2 Leases Project Update (July 2012)
15.1 Revenue from Contracts with Customers
15.2 Revenue Project Update (July 2012)
16.1 Memorandum from Nikole Gyles dated 10 July 2012 re Substantive Enactment
16.2 AASB 112 Income Taxes Issues paper – Substantive enactment (this is carried forward AP 13.2 from the June 2012 AASB meeting)
18.1 Memorandum from Clark Anstis dated 10 July 2012 re IPSASB Report – June 2012 meeting
18.2 Report on the IPSASB meeting, June 2012
18.3 IPSASB Meeting Highlights (June 2012)

Meeting 6-7 June 2012. (No. 124)

Agenda Paper No. Document Title
2.1 Draft minutes of meeting no. 123 held 18-19 April 2012
3.1  Memorandum from Gunter Leng, Peter Batten and Robert Keys dated 28 May 2012 re AASB Work Program
3.1.1  Summary of AASB Work Program (May 2012) 
3.1.2  Detailed AASB Work Program (May 2012) 
3.3  AASB Staff Comments on EFRAG Discussion Paper – Accounting for Business Combinations under Common Control 
3.4  Letter from Andrew Terracini, Water Accounting Standards Board Officer, Bureau of Meteorology to AASB Chairman dated 30 April 2012 re National Water Accounting Standards Board Update as of 27 March 2012 
3.5  Letter from AASB Chairman to Technical Director, IPSASB dated 30 April 2012 re IPSASB Consultation Paper Reporting Service Performance Information 
3.6  Letter from AASB Chairman to RIA Benchmarking, Productivity Commission dated 14 May 2012 re Issues Paper Regulatory Impact Analysis: Benchmarking 
3.7  Letter from Neil Drabsch, CFO, QBE to IASB Chairman dated 5 April 2012 re Treatment of Insurance Contracts as a Monetary Item 
3.8  Letter from Neil Drabsch, CFO, QBE to IASB Chairman dated 29 March 2012 re Eligibility for PAA and related presentation and disclosure 
3.9  Interim Commissioner Column by Susan Pascoe re: NFP 
3.10 Report On International Forum Of Accounting Standard-Setters (IFASS) – 29-30 March 2012
3.12 Staff Paper from IFRS re: Push Down Accounting request for views dated May 2012 & response from AASB Chairman dated 1 June 2012  
4.1 Memorandum from Gunter Leng and Nikole Gyles dated 23 May 2012 re IFRS Interpretations Committee 
4.2 AASB Staff Summary of IFRS IC Decisions – May 2012
4.3 IFRIC Update May 2012 
5.1  Memorandum from Shu In Oei dated 22 May 2012 re ED 212 collation of submissions part 2 
5.2  Part 2 of a collation of written submissions on ED 212 
5.3  Late written submission for ED 212 
6.1 Memorandum from Jim Paul dated 23 May 2012 re Sweep issues regarding draft ED on Income from Transactions of NFP Entities 
6.2 Letter from HoTARAC dated 7 May 2012 re Board project on Income from Transactions of NFP Entities
6.3 Staff issues paper on issues raised in letter from HoTARAC re project on Income from Transactions of NFP Entities 
7.1  Memorandum from Clark Anstis and Daisy Yang dated 22 May 2012 re: Control in the Not-for-Profit Public and Private Sectors 
7.2  Draft revised ED – extract re delegated power 
7.3  Extract of Legal Briefing No. 74, Delegations, Authorisations and the Carltona Principle, Australian Government Solicitor (December 2004) 
9.1  Memorandum from Angus Thomson & Daisy Yang dated 22 May 2012 re Superannuation Entities 
9.2  Collation of comments on ED 223 Superannuation Entities 
9.3  Comment letters on ED 223 [sub 1- 15] 
9.4  Notes on APRA Discussion Paper Prudential standards for superannuation (Stronger Super) – 28 September 2011 
9.5  Definitions/explanations of terms used in the superannuation industry 
9.6  Selected statistics on the Australian superannuation industry  
10.1  Memorandum from Ahmad Hamidi dated 23 May 2012 re Carbon Tax  
10.2  Staff paper – Possible Financial Reporting Implications of the Fixed Price Phase of Carbon Price Mechanism for Emitter Entities and the Government 
11.1  Memorandum from Clark Anstis and Masha Marchev dated 22 May 2012 re AASB 1048 
11.2  Draft revised AASB 1048 – clean copy 
11.3  Draft revised AASB 1048 – marked-up copy 
12.1  Memorandum from Clark Anstis and Daisy Yang dated 22 May 2012 re Related Party Disclosures for NFP Public Sector Entities 
12.2  Staff collation of submissions and roundtable comments (including staff views) re Related Party Disclosures for NFP Public Sector Entities 
12.3  Submissions received on ED 214 [subs 1-7] re Related Party Disclosures for NFP Public Sector Entities 
12.4 Staff summary of significant matters raised at roundtables (October 2011) re Related Party Disclosures for NFP Public Sector Entities 
12.5 AASB Exposure Draft ED 214 Extending Related Party Disclosures to the Not-for-Profit Public Sector (July 2011) 
13.1 Memorandum from Nikole Gyles dated 22 May 2012 re Substantive enactment of Income Tax 
13.2 AASB 112 Income Taxes Issues paper – Substantive enactment
14.1 Memorandum from Nikole Gyles dated 22 May 2012 re EFRAG Discussion Paper – Improving the Financial Reporting of Income Tax 
14.2 Issues Paper: Tentative AASB Staff Comments on EFRAG Discussion Paper – Improving the Financial Reporting of Income Tax 
14.3 EFRAG Discussion Paper – Improving the Financial Reporting of Income Tax  
15.1 Memorandum from Clark Anstis dated 22 May 2012 re Monitoring Group Consultation on Governance of IFAC Standard-Setting Boards 
15.2 MG Request for Comments and Consultation Paper, Public consultation on the governance (with special focus on organisational aspects, funding, composition and the roles) of the Monitoring Group, the PIOB and the standard setting boards and Compliance Advisory Panel operating under the auspices of IFAC (March 2012) 
15.3 AASB submission (September 2010) to the MG Consultation Paper, Review of the IFAC Reforms (June 2010) 
16.1 Memorandum from Nikole Gyles and Gunter Leng dated 23 May 2012 re IASB Annual improvements, 2010 2012  
16.1.1 Annual Improvements to IFRSs 2010—2012 Cycle—slide presentation (that summarises the ED proposed as agenda paper 16.1.2) 
16.1.2 AASB ED 225 ( incorporating IASB ED/2012/1) Annual Improvements to IFRSs 2010—2012 Cycle [for your information] 
18.1 Memorandum from Sue Lightfoot and Christina Ng dated 22 May 2012 re Financial Instruments: Update on IASB progress 
18.2 Slides Financial Instruments Impairment Update
19.1 Memorandum from Nikole Gyles dated 22 May 2012 re Leases update 
19.2 Leases – Project Update 
20.1 Memorandum from Nikole Gyles dated 22 May 2012 re Revenue update 
20.2 Revenue from Contracts with Customers – Project Update
21.1 Memorandum from Nikole Gyles dated 22 May 2012 re IASB Post Implementation Review: IFRS 8 Operating Segments 
21.2 Post Implementation Review of IFRS 8 Operating Segments - Project Update

Meeting 18-19 April 2012. (No. 123)

 

Agenda Paper No. Document Title
3.1 Memorandum from Peter Batten, Gunter Leng, and Robert Keys dated 2 April 2012 re: AASB Work Program 
3.1.1 Summary of AASB Work Program (March 2012) 
3.1.2 Detailed AASB Work Program (March 2012) 
3.2.1 Memorandum from Peter Batten dated 2 April 2012 re: Service Performance Reporting Subcommittee  ACNC Nominee 
3.4 Letter from AASB Chairman and CEO dated 27 February 2012 to Susan Pascoe AM, Interim Commissioner and Head, Australian Charities and Not-for-profits Commission Implementation Taskforce re: Discussion Paper  
3.6 Letter from AASB Chairman and CEO dated 14 March 2012 to International Accounting Standards Board Chairman re: IASB Exposure Draft ED/2011/6 Revenue from Contracts with Customers 
3.7 Article from Financial Times (14 March 2012), by Adam Jones, Accountancy Correspondent re: FRC set for reform as critics thwarted 
3.8 Letter from AASB Chairman and CEO dated 2 April 2012 to International Accounting Standards Board Chairman re: Investment Entities 
3.9 Media Release AOSSG Informal Meeting on 25 March 2012 in Kuala Lumpur 
3.10 6th Regional Policy Forum on 26-27 March 2012 in Kuala Lumpur Communique 
3.11 Letter from AASB Chairman and CEO dated 3 April 2012 to Mr Maijoor, Chair European Securities and Markets Authority re Consultation Paper Considerations of Materiality in Financial Reporting
3.12 Letter from AASB Chairman and CEO dated 30 March 2012 to International Accounting Standards Board Chairman re IASB Exposure Draft ED/2011/7Transition Guidance (Proposed amendments to IFRS 10) 
3.13 Letter from AASB Chairman and CEO dated 5 April 2012 to Technical Director, International Public Sector Accounting Standards Board re IPSASB Exposure Draft 46 Reporting on the Long Term Sustainability of a Public Sector Entity’s Finances
3.14 AASB staff comments to ABS on draft Chapter 2 of GFSM12
3.15 AASB staff comments to ABS on draft chapters 5 and 6 of GFSM12
3.16 AASB staff comments to ABS on draft chapters 7 to 10 of GFSM12
3.17 Copy of letter from HOTARAC Chair dated 11 April 2012 to Technical Director, International Public Sector Accounting Standards Board re Consultation Paper:Reporting Service Performance Information
4.1 Memorandum from Peter Batten, Nikole Gyles and Gunter Leng dated 3 April 2012 re IFRS Interpretations Committee update 
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions March 2012 
4.3 IFRIC Update March 2012 
5.1 Memorandum from Jim Paul dated 3 April 2012 re Income from Transactions of Not-for-Profit Entities 
5.2 Staff Issues Paper on Income from Transactions of Not-for-Profit Entities 
5.3 Working Draft ED on Income from Transactions of Not-for-Profit Entities 
6.1 Memorandum from Clark Anstis and Daisy Yang dated 12 April 2012 re Control in the NFP Public and Private Sectors
6.2 Draft ED to amend AASB 10, including Appendix E Australian Implementation Guidance for Not-for-Profit Entities
6.3 Research Paper Defining the Reporting Entity in the Not-for-Profit Private Sector (including consideration of the concept of control), by Bryan Howieson (April 2012) 
6.4 Executive Summary, Research Paper Defining the Reporting Entity in the Not-for-Profit Public Sector (including consideration of the concept of control), by Bryan Howieson (April 2012) 
7.1 Memorandum from Mischa Ginns dated 2 April 2012 re Service Performance Reporting 
7.2 Staff paper – Defining or describing Service Performance Reporting 
7.3 Staff paper – Users of service performance information and the purposes for which users require that information 
8.1 Memorandum from Ahmad Hamidi dated 3 April 2012 re Carbon Tax – Government Perspective
8.2 Issues paper – Financial Reporting Implications of the Carbon Price Mechanism for the Australian Government as Scheme Administrator and Issuer of Permits (Carbon Units) during the Fixed Price Phase
9.1 Memorandum from Jim Paul dated 3 April 2012 re IPSASB Conceptual Framework Consultation Paper on ‘Presentation’ 
9.3 IPSASB Conceptual Framework Consultation Paper: ‘Presentation in General Purpose Financial Reports’ 
9.4 IPSASB Consultation Paper Summary: ‘Presentation in General Purpose Financial Reports’ 
10.1 Memorandum from Nikole Gyles and Sue Lightfoot dated 3 April 2012 re Tier 2 Disclosures 
10.2 Memorandum from Nikole Gyles dated 3 April 2012 re: Reduced Disclosure Requirements – Disclosure of accounting judgements 
10.2.1 Staff Analysis of the Application of Approaches 1 and 2 to Examples of Tier 2 Disclosure of Significant Judgements and Assumptions 
10.3 Memorandum from Nikole Gyles dated 3 April 2012 re ED 216 & ED 217: Comment Letter Analysis 
10.3.1 Comment letter analysis – ED 216 AASB 12 Disclosure of Interests in Other Entities: Tier 2 proposals and ED 217 AASB 127 Separate Financial Statements: Tier 2 proposals 
10.3.2 Comment letters received in response to ED 216 
10.3.3 Comment letters received in response to ED 217 
10.4 Memorandum from Nikole Gyles dated 3 April 2012 re ED 218: Comment Letter Analysis 
10.4.1 Comment letter received in response to ED 218 
10.5 Memorandum from Nikole Gyles dated 3 April 2012 re Tier 2 Supplement to ED 222: Comment Letter Analysis 
10.5.1 Comment letter analysis – Tier 2 Supplement to ED 222 Revenue from Contracts with Customers 
10.5.2 Comment letters received in response to Tier 2 Supplement to ED 222 
10.6 Memorandum from Sue Lightfoot dated 3 April 2012 re ED207 Comment Letter Analysis 
10.6.1 Comment letter analysis – ED 207 Amendments to AASB 7: Tier 2 
10.6.2 Comment letters received in response to ED 207 Amendments to AASB 7: Tier2 
11.1 Memorandum from Ahmad Hamidi dated 12 April 2012 re Draft Report on the Differential Reporting Research Project
12.1 Memorandum from Nikole Gyles dated 3 April 2012 re EFRAG Discussion Paper – Accounting for Business Combinations under Common Control 
12.2 Issues Paper: Tentative AASB Staff Comments on EFRAG Discussion Paper –Accounting for Business Combinations under Common Control 
12.3 EFRAG Discussion Paper – Accounting for Business Combinations under Common Control 
14.1 Memorandum from Angus Thomson and Sue Lightfoot dated 2 April 2012 re: Insurance contracts – update and status report 
14.2 Issues paper: A broad outline of progress to date on Insurance Contracts –updated as at 3 April 2012 
15.1 Memorandum from Sue Lightfoot dated 3 April 2012 re: Financial Instruments: Improvements to IFRS 9 
16.1 Memorandum from Nikole Gyles dated 3 April 2012 re Leases – project update 
17.1 Memorandum from Clark Anstis dated 2 April 2012 re IPSASB report – March 2012 meeting 
17.2 Report on the IPSASB Meeting, March 2012 
18.1 Memorandum from Nikole Gyles dated 3 April 2012 re Resource Rent Taxes – Review of Tentative Agenda Decision 
18.2 IFRS IC Staff Papers 8 and 8A Presentation of payments of non-income taxes 
20.1 Memorandum from Shu In Oei dated 2 April 2012 re ED 212 collation of submissions part 1 
20.2 Part 1 of a collation of written submissions on ED 212 
20.3 Submissions to ED 212 Not-for-Profit Entities within the General Government Sector [subs 1-28] 
20.4 Summary of significant comments from March 2012 Sydney and Melbourne roundtables for ED 212 

 

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 
3.13 AASB staff comments on draft Chapter 2 of GFSM12 
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 
11.2.1 Slides on Financial Instruments Impairment 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 
13.3 and 13.3.1 Comment letters received on ED 222 [subs 2,3 & 4] 
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 (removed) 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