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Work in progress - open for comment

Open for comment work-in-progress documents are proposal documents of various types for which the open-for-comment period either has not yet closed or has recently closed. The documents may be Proposed Agenda Decisions, Exposure Drafts, Draft Interpretations, Invitations to Comment or Discussion Papers. The documents retain the “open for comment” status until they are classified by the AASB staff as “pending” instead.

During the open-for-comment period for a document, links are provided to facilitate the provision of comments to the AASB and to other organisations (if relevant). Analyses of Disclosure Requirements relating to Tier 2 proposal documents can be found in the WIP/RDR pages by clicking here.

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. Typically, the submission and comment letters will appear on the website only after the proposal document has been classified as “pending”.

Invitation to Comment - ITC 31 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging - May 2014 - Open for Comment

Download PDF - 1042K

Open for comment to AASB until 19 September 2014 and to IASB until 17 October 2014

Direct link

Exposure Draft - ED 253 Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to AASB 112) - August 2014 - Open for Comment

Download PDF - 304K

Open for comment to AASB until 20 November 2014 and to IASB until 18 December 2014

Direct link

Exposure Draft - ED 255 Financial Reporting Requirements for Australian Groups with a Foreign Parent - September 2014 - Open for Comment

Download PDF - 255K

Open for comment to AASB until 24 November 2014

Direct link

Exposure Draft - ED 254 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed amendments to AASB 10, AASB 12, AASB 127, AASB 128 and AASB 136) - September 2014 - Open for Comment

Download PDF - 310K

Open for comment to AASB until 12 December 2014 and to IASB until 16 January 2015

Direct link

Invitation to Comment - ITC 32 Reporting the Financial Effects of Rate Regulation - September 2014 - Open for Comment

Download PDF - 639K

Open for comment to AASB until 15 December 2014 and to IASB until 15 January 2015

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