Work in progress - archive

Archived work-in-progress documents are proposal documents of various types that have been superseded. The documents are classified into the following groups: Proposed Agenda Decisions, Exposure Drafts, Draft Interpretations, Invitations to Comment, and Discussion Papers. Within each group, the documents are presented in issue date order. The documents have been superseded in some way by later decisions of the AASB. For example, the Board may have considered the comments received on an Exposure Draft and have decided to issue a Standard or another Exposure Draft or to discontinue the project.

Clicking on a detailed-view button [+] gives links to any related pronouncements (as at the date of issue of the proposal document), submission from the AASB and comment letters to the AASB.

Proposed Agenda Decision - AASB 118 Revenue - Recognition of Franked Dividend Revenue - November 2007 - Archive

Download PDF - 58K

Exposure Draft - ED 192 Revised Differential Reporting Framework - February 2010 - Archive

Download PDF - 549K

Exposure Draft - ED 190 Limited Exemption from Comparative AASB 7 Disclosures for First-time Adopters (proposed amendment to AASB 1) - November 2009 - Archive

Download PDF - 149K

Exposure Draft - ED 188 Improvements to IFRSs - September 2009 - Archive

Download PDF - 385K

Exposure Draft - ED 187 Discount Rate for Employee Benefits (proposed amendments to AASB 119) - August 2009 - Archive

Download PDF - 221K

Exposure Draft - ED 186 Classification of Rights Issues (proposed amendment to AASB 132) - August 2009 - Archive

Download PDF - 208K

Exposure Draft - ED 182 Prepayments of a Minimum Funding Requirement - June 2009 - Archive

Download PDF - 207K

Exposure Draft - IPSASB ED 41 Entity Combinations from Exchange Transactions - May 2009 - Archive

Download PDF - 442K

Exposure Draft - IPSASB ED 40 Intangible Assets - May 2009 - Archive

Download PDF - 265K

Exposure Draft - IPSASB ED 39 Financial Instruments: Disclosures - April 2009 - Archive

Download PDF - 253K

Exposure Draft - IPSASB ED 38 Financial Instruments: Recognition and Measurement - April 2009 - Archive

Download PDF - 1099K

Exposure Draft - IPSASB ED 37 Financial Instruments: Presentation - April 2009 - Archive

Download PDF - 310K

Exposure Draft - IPSASB ED 36 Agriculture - March 2009 - Archive

Download PDF - 106K

Exposure Draft - ED 176 Proposed Amendments to Australian Accounting Standards - Borrowing Costs of Not-for-Profit Public Sector Entities - February 2009 - Archive

Download PDF - 102K

Exposure Draft - ED 175 Post-implementation Revisions to AASB Interpretations - February 2009 - Archive

Download PDF - 190K

Exposure Draft - ED 173 Investments in Debt Instruments (Proposed Amendments to AASB 7) - December 2008 - Archive

Download PDF - 92K

Exposure Draft - ED 172 Embedded Derivatives (Proposed Amendments to AASB Interpretation 9 and AASB 139) - December 2008 - Archive

Download PDF - 85K

Exposure Draft - ED 170 Relationships with the State (Proposed Amendments to AASB 124) - December 2008 - Archive

Download PDF - 496K

Exposure Draft - ED 169 Improving Disclosures about Financial Instruments: Proposed Amendments to AASB 7 - October 2008 - Archive

Download PDF - 490K

Exposure Draft - ED 168 Additional Exemptions for First-time Adopters: Proposed Amendments to AASB 1 - October 2008 - Archive

Download PDF - 501K

Exposure Draft - IPSASB ED 35 IPSAS 5 Borrowing Costs - September 2008 - Archive

Download PDF - 234K

Exposure Draft - ED 165 Improvements to Australian Accounting Standards - August 2008 - Archive

Download PDF - 562K

Exposure Draft - ED 163 Proposed Amendments to AASB 1049 for Consistency with AASB 101 - June 2008 - Archive

Download PDF - 394K

Exposure Draft - ED 162 Proposed Amendments to Key Management Personnel Disclosures by Disclosing Entities - April 2008 - Archive

Download PDF - 70K

Exposure Draft - ED 161 Proposed Amendments to AASB 2 Share-based Payment and AASB Interpretation 11 AASB 2 - Group and Treasury Share Transactions - Group Cash-settled Share-based Payment Transactions - January 2008 - Archive

Download PDF - 116K

Exposure Draft - ED 160 Exposure Draft of Proposed Amendments to AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards and AASB 127 Consolidated and Separate Financial Statements - Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate - December 2007 - Archive

Download PDF - 89K

Exposure Draft - ED 159 Proposed Improvements to Australian Accounting Standards - October 2007 - Archive

Download PDF - 902K

Exposure Draft - ED 158 Proposed Amendments to AASB 139 Financial Instruments: Recognition and Measurement – Exposures Qualifying for Hedge Accounting - October 2007 - Archive

Download PDF - 83K

Exposure Draft - ED 156 Proposals Arising from the Short-term Review of the Requirements in AAS 27, AAS 29 and AAS 31 - June 2007 - Archive

Download PDF - 265K

Exposure Draft - ED 155 Supplement Financial Reporting by Whole of Governments – Illustrative Example - June 2007 - Archive

Download PDF - 156K

Exposure Draft - ED 155 Financial Reporting by Whole of Governments - May 2007 - Archive

Download PDF - 540K

Exposure Draft - ED 152 Proposed Amendments to AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards – Cost of an Investment in a Subsidiary - March 2007 - Archive

Download PDF - 67K

Exposure Draft - ED 153 Proposed Amendments to AASB 124 Related Party Disclosures – State-controlled Entities and the Definition of a Related Party - March 2007 - Archive

Download PDF - 115K

Exposure Draft - ED 151 Australian Additions to, and Deletions from, IFRSs - November 2006 - Archive

Download PDF - 101K

Exposure Draft - IPSASB ED 31 Employee Benefits - October 2006 - Archive

Download PDF - 286K

Exposure Draft - IPSASB ED 30 Impairment of Cash-Generating Assets - October 2006 - Archive

Download PDF - 199K

Exposure Draft - ED 150 Proposed Amendments to AASB 132 Financial Instruments: Presentation and AASB 101 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation - June 2006 - Archive

Download PDF - 152K

Exposure Draft - ED 149 Proposed Amendments to AASB 123 Borrowing Costs - May 2006 - Archive

Download PDF - 75K

Exposure Draft - ED 148 Proposed Amendments to AASB 101 Presentation of Financial Statements: A Revised Presentation - April 2006 - Archive

Download PDF - 336K

Exposure Draft - ED 147 Revenue from Non-Exchange Transactions (Including Taxes and Transfers) - February 2006 - Archive

Download PDF - 403K

Exposure Draft - ED 146 Proposed Amendments to AASB 2 Share-based Payment – Vesting Conditions and Cancellations - February 2006 - Archive

Download PDF - 59K

Exposure Draft - IPSASB ED 29 Revenue from Non-Exchange Transactions (Including Taxes and Transfers) - January 2006 - Archive

Download PDF - 205K

Exposure Draft - ED 145 Operating Segments - January 2006 - Archive

Download PDF - 243K

Exposure Draft - ED 144 Proposed Australian Guidance to accompany AASB 1004 Contributions - November 2005 - Archive

Download PDF - 93K

Exposure Draft - IPSASB ED 28 Disclosure of Financial Information about the General Government Sector - October 2005 - Archive

Download PDF - 1746K

Exposure Draft - IPSASB ED 27 Presentation of Budget Information in Financial Statements - October 2005 - Archive

Download PDF - 126K

Exposure Draft - ED 143 Director and Executive Disclosures by Disclosing Entities: Removal of AASB 1046 and Addition to AASB 124 - September 2005 - Archive

Download PDF - 188K

Exposure Draft - ED 142 Financial Reporting of General Government Sectors by Governments - July 2005 - Archive

Download PDF - 666K

Exposure Draft - ED 141 Proposed Amendments to AASB 127 Consolidated and Separate Financial Statements - July 2005 - Archive

Download PDF - 227K

Exposure Draft - ED 140 Proposed Amendments to AASB 137 Provisions, Contingent Liabilities and Contingent Assets and AASB 119 Employee Benefits - July 2005 - Archive

Download PDF - 532K

Exposure Draft - ED 139 Proposed Amendments to AASB 3 Business Combinations - July 2005 - Archive

Download PDF - 760K

Draft Interpretation - IFRIC D25 Extinguishing Financial Liabilities with Equity Instruments - August 2009 - Archive

Download PDF - 353K

Draft Interpretation - IFRIC D24 Customer Contributions - January 2008 - Archive

Download PDF - 206K

Draft Interpretation - IFRIC D23 Distributions of Non-Cash Assets to Owners - January 2008 - Archive

Download PDF - 234K

Draft Interpretation - Draft Interpretation Australian Petroleum Resource Rent Tax - September 2007 - Archive

Download PDF - 60K

Draft Interpretation - IFRIC D22 Hedges of a Net Investment in Foreign Operation - July 2007 - Archive

Download PDF - 258K

Draft Interpretation - IFRIC D21 Real Estate Sales - July 2007 - Archive

Download PDF - 200K

Draft Interpretation - IFRIC D20 Customer Loyalty Programmes - September 2006 - Archive

Download PDF - 173K

Draft Interpretation - IFRIC D19 IAS 19 - The Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements - August 2006 - Archive

Download PDF - 113K

Draft Interpretation - IFRIC D18 Interim Financial Reporting and Impairment - January 2006 - Archive

Download PDF - 76K

Draft Interpretation - IFRIC D17 IFRS 2 - Group and Treasury Share Transactions - May 2005 - Archive

Download PDF - 119K

Draft Interpretation - IFRIC D16 Scope of IFRS 2 - May 2005 - Archive

Download PDF - 62K

Draft Interpretation - IFRIC D15 Reassessment of Embedded Derivatives - March 2005 - Archive

Download PDF - 83K

Draft Interpretation - IFRIC D14 Service Concession Arrangements - The Intangible Asset Model - March 2005 - Archive

Download PDF - 93K

Draft Interpretation - IFRIC D13 Service Concession Arrangements - The Financial Asset Model - March 2005 - Archive

Download PDF - 83K

Draft Interpretation - IFRIC D12 Service Concession Arrangements - Determining the Accounting Model - March 2005 - Archive

Download PDF - 113K

Invitation to Comment - ITC 14A Invitation to Comment on FRSB and AASB Working Draft 'Process for Modifying, or Introducing Additional Requirements to, IFRSs for PBE/NFP' - April 2009 - Archive

Download PDF - 144K

Invitation to Comment - ITC 20 Request for Comment on IASB Discussion Paper DP/2009/1 Leases – Preliminary Views - April 2009 - Archive

Download PDF - 681K

Invitation to Comment - ITC 18 Request for Comment on IASB Discussion Paper 'Preliminary Views on Revenue Recognition in Contracts with Customers' - December 2008 - Archive

Download PDF - 859K

Invitation to Comment - ITC 17 Request for Comment on IASB Discussion Paper 'Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity' - June 2008 - Archive

Download PDF - 671K

Invitation to Comment - ITC 16 Request for Comment on IPSASB Consultation Paper 'Accounting and Financial Reporting for Service Concession Arrangements' - April 2008 - Archive

Download PDF - 788K

Invitation to Comment - ITC 14 Proposed Definition and Guidance for Not-for-Profit Entities - December 2007 - Archive

Download PDF - 80K

Invitation to Comment - ITC 13 Request for Comment on IASB Discussion Paper 'Preliminary Views on Insurance Contracts' - May 2007 - Archive

Download PDF - 639K

Invitation to Comment - ITC 12 Request for Comment on a Proposed Revised Differential Reporting Regime for Australia and IASB Exposure Draft of A Proposed IFRS for Small and Medium-sized Entities - May 2007 - Archive

Download PDF - 1755K