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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 The documents retain the “pending” status until they are superseded in some way.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 224 Transition Guidance (proposed amendments to AASB 10) - December 2011 - Pending

Download PDF - 304K

Exposure Draft - Tier 2 Supplement to ED 222 Revenue from Contracts with Customers - December 2011 - Pending

Download PDF - 267K

Exposure Draft - ED 222 Revenue from Contracts with Customers - November 2011 - Pending

Download PDF - 654K

Exposure Draft - IPSASB ED 46 Reporting on the Long-Term Sustainability of a Public Sector Entity's Finances - October 2011 - Pending

Download PDF - 72K

Exposure Draft - ED 221 Government Loans (proposed amendments to AASB 1) - October 2011 - Pending

Download PDF - 294K

Exposure Draft - ED 220 Investment Entities - September 2011 - Pending

Download PDF - 534K

Exposure Draft - ED 218 Presentation of Items of Other Comprehensive Income: Tier 2 Proposals - September 2011 - Pending

Download PDF - 190K

Exposure Draft - ED 217 AASB 127 Separate Financial Statements: Tier 2 proposals - August 2011 - Pending

Download PDF - 249K

Exposure Draft - ED 216 AASB 12 Disclosure of Interests in Other Entities: Tier 2 proposals - August 2011 - Pending

Download PDF - 398K

Exposure Draft - ED 215 Mandatory Effective Date of IFRS 9 [proposed amendment to AASB 9 (December 2009) and AASB 9 (December 2010)] - August 2011 - Pending

Download PDF - 302K

Exposure Draft - ED 214 Extending Related Party Disclosures to the Not-for-Profit Public Sector - July 2011 - Pending

Download PDF - 300K

Exposure Draft - Tier 2 Supplement to ED 201 Insurance Contracts - July 2011 - Pending

Download PDF - 263K

Exposure Draft - ED 213 Improvements to IFRSs - July 2011 - Pending

Download PDF - 378K

Exposure Draft - ED 212 Not-for-Profit Entities within the General Government Sector (proposed AASB 10XX, including proposals relating to Tier 2 disclosure requirements) - June 2011 - Pending

Download PDF - 972K

Exposure Draft - IPSASB ED Key Characteristics of the Public Sector with Potential Implications for Financial Reporting - April 2011 - Pending

Download PDF - 95K

Exposure Draft - Tier 2 Supplement to ED 210 Financial Instruments: Impairment (proposed amendments to AASB 7) - March 2011 - Pending

Download PDF - 89K

Exposure Draft - Tier 2 Supplement to ED 208 Hedge Accounting (proposed amendments to AASB 7) - March 2011 - Pending

Download PDF - 47K

Exposure Draft - ED 210 Financial Instruments: Impairment (proposed amendments to AASB 7 and AASB 139) - February 2011 - Pending

Download PDF - 467K

Exposure Draft - ED 209 Offsetting Financial Assets and Financial Liabilities (proposed amendments to AASB 7 and AASB 132, and proposal relating to Tier 2 disclosure requirements) - February 2011 - Pending

Download PDF - 293K

Exposure Draft - IPSASB CF ED 1 Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Role, Authority and Scope; Objectives and Users; Qualitative Characteristics; and Reporting Entity - December 2010 - Pending

Download PDF - 122K

Exposure Draft - ED 208 Hedge Accounting - December 2010 - Pending

Download PDF - 821K

Exposure Draft - ED 207 Amendments to AASB 7: Tier 2 - December 2010 - Pending

Download PDF - 171K

Exposure Draft - Tier 2 Supplement to ED 202R Leases - November 2010 - Pending

Download PDF - 47K

Exposure Draft - ED 202R Leases - August 2010 - Pending

Download PDF - 716K

Exposure Draft - ED 201 Insurance Contracts - August 2010 - Pending

Download PDF - 953K

Exposure Draft - ED 194 Request for Comment on IPSASB Exposure Draft 'Service Concession Arrangements: Grantor' - April 2010 - Pending

Download PDF - 596K

Exposure Draft - ED 193 Conceptual Framework for Financial Reporting: The Reporting Entity - March 2010 - Pending

Download PDF - 284K

Exposure Draft - ED 191 Measurement of Liabilities in AASB 137 (Limited re-exposure of proposed amendment to AASB 137) - January 2010 - Pending

Download PDF - 300K

Exposure Draft - ED 189 Financial Instruments: Amortised Cost and Impairment - November 2009 - Pending

Download PDF - 526K

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

Download PDF - 659K

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

Download PDF - 813K

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

Invitation to Comment - ITC 26 Disclosures on Transition to AASB 9 [proposed amendments to AASB 9 (December 2009), AASB 9 (December 2010) and AASB 7] - see archived pronouncements for 2009 version of AASB 9 - March 2012 - Pending

Download PDF - 378K

Invitation to Comment - IPSASB Consultation Paper Reporting Service Performance Information - October 2011 - Pending

Download PDF - 93K

Invitation to Comment - ITC 25 Request for Comment on IASB Request for Views on Agenda Consultation 2011 - August 2011 - Pending

Download PDF - 446K

Invitation to Comment - IPSASB CF CP Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements - December 2010 - Pending

Download PDF - 96K

Invitation to Comment - IPSASB CF CP Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Measurement of Assets and Liabilities in Financial Statements - December 2010 - Pending

Download PDF - 96K

Invitation to Comment - ITC 23 Request for Comment on IASB Discussion Paper DP/2010/1 Extractive Activities - April 2010 - Pending

Download PDF - 1429K

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 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

Discussion Paper - ACNC DP - Australian Charities and Not-for-profits Commission: Implementation Design - December 2011 - Pending

Download PDF - 6K

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

Download PDF - 676K

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