Work in progress - pending

Pending work-in-progress documents are proposal documents of various types that are no longer open for comment: 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 The documents retain the “pending” status until they are superseded in some way. For example, the Board may consider the comments received on an Exposure Draft and decide 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.

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

Download PDF - 385K

Exposure Draft - ED 185 Rate-regulated Activities - July 2009 - Pending

Download PDF - 584K

Exposure Draft - ED 184 Financial Instruments: Classification and Measurement - July 2009 - Pending

Download PDF - 826K

Exposure Draft - ED 181 Fair Value Measurement - June 2009 - Pending

Download PDF - 740K

Exposure Draft - ED 180 Income from Non-exchange Transactions (Taxes and Transfers) - June 2009 - Pending

Download PDF - 659K

Exposure Draft - ED 179 Superannuation Plans and Approved Deposit Funds - May 2009 - Pending

Download PDF - 931K

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

Download PDF - 442K

Exposure Draft - ED 178 Income Tax - April 2009 - Pending

Download PDF - 813K

Exposure Draft - ED 177 Derecognition (Proposed Amendments to AASB 139 and AASB 7) - April 2009 - Pending

Download PDF - 676K

Exposure Draft - ED 174 Supplement Draft Illustrative Example of Financial Statements for Entities within the General Government Sector - April 2009 - Pending

Download PDF - 289K

Exposure Draft - ED 174 Amendments to Australian Accounting Standards to facilitate GAAP/GFS Harmonisation for Entities within the GGS [AASBs 101, 107 and 1052] - January 2009 - Pending

Download PDF - 114K

Exposure Draft - ED 171 Consolidated Financial Statements - December 2008 - Pending

Download PDF - 830K

Exposure Draft - ED 167 Discontinued Operations: Proposed Amendments to AASB 5 - October 2008 - Pending

Download PDF - 438K

Exposure Draft - ED 166 Simplifying Earnings per Share: Proposed Amendments to AASB 133 - August 2008 - Pending

Download PDF - 1190K

Exposure Draft - ED 164 An improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information - June 2008 - Pending

Download PDF - 739K

Exposure Draft - ED 157 Joint Arrangements - October 2007 - Pending

Download PDF - 286K

Draft Interpretation - Draft Interpretation Australian Superannuation Contributions Tax for Defined Benefit Plans - February 2009 - Pending

Download PDF - 163K

Invitation to Comment - ITC 21 Request for Comment on IASB Discussion Paper DP/2009/2 Credit Risk in Liability Measurement - June 2009 - Pending

Download PDF - 320K

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

Download PDF - 681K

Invitation to Comment - ITC 19 Request for Comment on IASB Discussion Paper 'Preliminary Views on Financial Statement Presentation' - January 2009 - Pending

Download PDF - 1810K

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

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 - Pending

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 - Pending

Download PDF - 788K

Invitation to Comment - ITC 15 Request for Comment on IPSASB Exposure Draft ED 34 'Social Benefits: Disclosure of Cash Transfers to Individuals or Households' and IPSASB Consultation Paper 'Social Benefits: Issues in Recognition and Measurement' - April 2008 - Pending

Download PDF - 443K

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

Download PDF - 639K

Discussion Paper - IASCF DP Dec 2008 - Review of the Constitution - Identifying Issues for Part 2 of the Review - December 2008 - Pending

Download PDF - 881K

Discussion Paper - AASB 138 DP - Initial Accounting for Internally Generated Intangible Assets - October 2008 - Pending

Download PDF - 676K

Discussion Paper - AASB 139 DP - IASB Reducing Complexity in Reporting Financial Instruments - March 2008 - Pending

Download PDF - 811K

Discussion Paper - AASB 119 DP - IASB Preliminary Views on Amendments to IAS 19 Employee Benefits - March 2008 - Pending

Download PDF - 737K

Discussion Paper - AASB 132 DP - IASB Financial Instruments with Characteristics of Equity - February 2008 - Pending

Download PDF - 469K

Discussion Paper - AASB 132 DP - FASB Preliminary Views on Financial Instruments with Characteristics of Equity - November 2007 - Pending

Download PDF - 516K