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Current Board Papers

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

Meeting 30 April 2019. (No. 170)

Agenda Paper No. Document Title
3.0 AASB Research Report update - Financial Reporting Practices of For-profit non-disclosing entities lodging SPFS
4.1 AASB 1054 - Disclosure of Compliance with R&M in SPFS
5.1 Removal of SPFS for FP Entities - Timeline
6.1 Removal of SPFS for FP Entities - Transitional relief approach A: Provide no additional relief 
6.2 Removal of SPFS for FP Entities - Transitional relief approach B1: 'Push-down' accounting
6.3 Removal of SPFS for FP Entities - Transitional relief approach B2: relief from comparatives
6.4 Removal of SPFS for FP Entities - Transitional relief approach B3: option to write off deemed goodwill
7.1 AASB 1059 - Implementation Issues
7.2 Submission to Fatal Flaw Review - AASB 2018-X ACAG
8.1 Fair Value Measurement - Public Sector Update
10.1 Report on March 2019 Meeting of the IPSASB
11.0 Documents Open for Comment by Other Organisations
12.0 Other Business Summary - Public
12.3.1 Property Valuation Article
12.3.2 Corporate Governance Principles and Reccommendations ASX CGC
12.3.3 IASB Update February 2019
12.3.4 IASB Update March 2019
12.3.5 IFRIC Update March 2019
12.3.6 Michael West article - KPMG: “do as I say, not as I do” just check out Aldi
12.3.7 AFR Luke Housego article - Red tape change to make credit crunch worse
14.2 AASB Work Program

Meeting 19 February 2019. (No. 169)

Agenda Paper No. Document Title
3.1 Preliminary Findings on Lodgements by Non-Disclosing Entities With ASIC
4.1 Staff Paper: Phase 2 submissions REVISED
4.2 ITC 39 
4.3.1 Extracts from submissions received on Phase 2 ITC 39 relating to each of specific and general matter for comment, and other matters raised by respondents REVISED
4.3.2 Full submissions received on Phase 2 ITC 39 
4.4 AASB Staff Paper: Enhancing the revised Conceptual Framework and replacing Special Purpose Financial Statements, For-profit User and Preparer Survey Results 
4.5 The Australian Financial Review (AFR) article: Kenneth Hayne must traverse a legal quagmire 
4.6 KPMG new conceptual framework – polling questions 
4.7 Enhancing financial reporting and replacing SPFS – Roundtable Summaries 
5.1 Staff Paper: Legislation Research report
5.2 Research Report (Legislation Research)
6.1 Staff paper: NFP definition and guidance
6.2 Draft Exposure Draft: NFP definition and guidance 
7.1 Staff paper:  IFRS for SMEs disclosures – new Tier 2 framework
7.2 (WORKING DRAFT) Detailed comparison of R&M requirements in IFRS for SMEs Standard and full IFRS and analysis on impact of disclosures 
7.3 (WORKING DRAFT) Draft ED 2XX – For noting only
8.1 Staff Paper: Consider submissions and the approach to IPSAS
8.2 Written submissions received on ITC41
8.3 ITC 41 The AASB’s Approach to International Public Sector Accounting Standards 
9.0 Cover Memo: Goodwill and Impairment (Research paper by Deloitte)
9.1 Working Draft Research Report No. X “Could accounting standard setters look to market analysts for improved impairment guidance?”
10.1 Update on NFP Outreach 
11.1 Update IPSASB Meeting, December 2018 
12.0 Documents open for comment by other organisations
13.0 Cover Memo: Other Business
13.1.1 AASB submission on IASB DP/2018/1 (FICE)
13.2.1 Submission to AASB on ITC 40 (FICE)
13.3.1 AASB and AUASB joint publication on Climate-related and other emerging risks disclosures: assessing financial statement materiality using AASB Practice Statement 2
13.3.2 ASIC issued a report on the results from its audit firm inspections for the period 1 January 2017 to 30 June 2018.
13.3.3 IASB update – November 2018
13.3.4 IASB update – December 2018
13.3.5 IASB update – January 2019
13.3.6 IFRIC update – November 2018
13.3.7 IFRIC update – January 2019
13.3.9 Final Report: Royal  Commission into Misconduct in the Banking, Superannuation and Financial Services Industry
13.3.10 CPA Research Report 05: Decision-usefulness in financial reports 
13.3.11 ASIC Findings from 30 June 2018 financial reports 
14.3 Work Program

Meeting 13 November 2018. (No. 168)

Agenda Paper No. Document Title
4.1 Staff Paper: ITC 39 Phase 1 Submissions
4.2 Full written submission received on ITC 39 – Phase 1
4.3 For noting: ITC 39 Applying the IASB’s Revised Conceptual Framework and Solving the Reporting Entity and Special Purpose Financial Statement Problems
4.4 Submission received from the ACNC on ITC 39
5.1 Staff Paper: ITC 39 Phase 1 amendments
5.2 Pre-Ballot Draft – Conceptual Framework for Financial Reporting
5.3 Pre-Ballot Draft – AASB 2018-X Amendments to Australian Accounting Standards – References to the Conceptual Framework
6.0 Cover memo -  Financial Instruments with Characteristics of Equity
6.1 Draft AASB comment letter - Financial Instruments with Characteristics of Equity
6.2 For noting: ITC 40 Financial Instruments with Characteristics of Equity
7.1 Slides -  AASB 17 Insurance Contracts TRG update
7.2 For noting: Letter dated 3 September 2018 from EFRAG to IASB Re: IFRS 17 Insurance Contracts: Issues raised by constituents
7.3 For noting: Letter dated 18 October 2018 to EFRAG Re: the European endorsement process of IFRS 17 Insurance Contracts
8.1 Staff Paper:  Relief for NFP lessees from fair valuing ROU assets in peppercorn leases 
8.2 Pre-ballot draft of Amending Standard – Alternative 1A (complete Standard)
8.3 Pre-ballot draft of Amending Standard – Alternative 1B (amendment section)
8.4 Pre-ballot draft of Amending Standard – Alternative 2A (amendment section)
8.5 Pre-ballot draft of Amending Standard – Alternative 2B (amendment section)
9.0 Cover Memo – ITC 39 Phase 2 – Summary of Feedback received from Phase 2 Outreach in September
9.1 Enhancing financial reporting and replacing SPFS - Roundtable Summaries
9.2 Staff FAQs - Replacing the reporting entity concept and removing the option for Special Purpose Financial Statements
9.3 AASB Sep roundtables slide pack
11.1 Staff Paper – Definition of a Business: Amendments to AASB 3
12.1 Slides – Extractive Activities Project Update
12.2 IASB Outreach Request – Terms of Reference
13.0 Cover Memo: Other Business – Public 
13.3.1 Report  Exploring the Potential to Align Accounting and Tax Systems in Australia
13.3.2 IASB update – September 2018
13.3.3 IASB update – October 2018
13.3.4 IFRIC update – September 2018
15.4 Draft Work Program
17.1 Staff Paper: Documents open for comment update

Meeting 4 September 2018. (No. 167)

Agenda Paper No. Document Title
3.0 Cover Memo: Licences
3.1 Pre-Ballot Draft - AASB 2018-X (Marked up version)
3.2 Pre-Ballot Draft - AASB 2018-X (Clean version)
4.1 Staff Paper: Overview of responses to securitisation issue
4.2.1 Full written submission received from the Australian Banking Association on ITC 39
4.2.2 Full written submission received from the Australian Securitisation Forum on ITC 39
4.3 For noting: ITC 39 Applying the IASB’s Revised Conceptual Framework and Solving the Reporting Entity and Special Purpose Financial Statement Problems
5.0 Cover Memo: Project Plan
5.1 Education Session: Slide pack
5.2 For noting: ITC 40 Financial Instruments with Characteristics of Equity
6.1 Slides: Research activities
8.1 Staff Paper: Summary of comments on Insurance Discussion Paper
8.2 For noting: Discussion Paper Australian-specific Insurance Issues – Regulatory Disclosures and Public Sector Entities
9.1 Staff Paper: Options for implementing phase 1
10.1 Staff Paper: project update
11.1 Staff Paper: Deferring the effective date of AASB 1059
11.2 Letter from HoTARAC to AASB re AASB 1059 effective date
12.0 Cover Memo: The Big Picture
13.1 Work Program
14.0 Cover Memo: Other Business
14.1.1 AASB’s submission on European Commission Consultation Document Fitness Check on the EU Framework for Public Reporting by Companies
14.1.2 AASB’s submission on IASB’s ED/2018/1 Accounting Policy Changes
14.1.3 AASB’s submission on Consultation Paper Review of the ASX Corporate Governance Council’s Principles and Recommendations
14.3.1 CFA Institute response to EQ questionnaire
14.3.2 FRC Position Statement on External Reporting
14.3.3 IASB update – June 2018
14.3.4 IASB update – July 2018
14.3.5 IFRIC update – June 2018
14.3.6 AASB Staff FAQs for Co-operative and Mutual Enterprises
14.3.7 AASB Staff FAQ for Not-for-profit Entities

Meeting 14 August 2018. (No. 166)

Agenda Paper No. Document Title
3.0 Cover Memo: Progessing the Licences project
3.1 Staff Paper: Updated examples
3.2 Staff Paper: Alternate approach

 

Meeting 14 June 2018. (No. 165)

Agenda Paper No. Document Title
4.1 Recommendations on progressing ED 283 Implementation Guidance for NFP Public Sector Licensors
4.2 For noting: Full written submissions received on ED 283
4.3 For noting: AASB ED 283 Amendments to Australian Accounting Standards – Australian Implementation Guidance for NFP Public Sector Licensors
5.1 Staff paper - draft responses to EC Consultation
5.2 Draft AASB Submission, European Commission, Consultation Document Fitness Check on the EU Framework for Public Reporting by Companies
5.3 European Commission, Consultation Document Fitness Check on the EU Framework for Public Reporting by Companies
5.4 IASB release – IASB and IFRS Foundation Chairmen Urge Constituents to Respond to European Commission Consultation
6.1 Cover memo –  Collation of submissions received on ED 284
6.2 Staff paper –  Summary of responses to ED 284 and staff recommendations
6.3 Submission on ED 284 – EY
6.4 Submission on ED 284 – ACAG
6.5 Submission on ED 284 – HoTARAC
6.6 Submission on ED 284 – KPMG
6.7 Submission on ED 284 – PwC
6.9 For noting: AASB ED 284 Recent Standards – Reduced Disclosure Requirements
7.0 Cover memo - Consolidated and Seperate/Individual Financial Statements
7.1 Working Draft: Research Report - Consolidated and Seperate/Individual Financial Statements
7.2 Project plan - Consolidated and Seperate/Individual Financial Statements
8.1 Staff paper - Outreach on goodwill impairment
8.2 For noting – ASAF paper on Goodwill and impairment
8.3 For noting – EFRAG Discussion Paper on Goodwill Impairment test: can it be improved?
10.1 Staff paper on IASB ED/2018/1 Accounting Policy Changes
10.2 Draft AASB comment letter on IASB ED/2018/1 Accounting Policy Changes
10.3 AASB ED 285 Accounting Policy Changes
11.1 Work Program

Meeting 10 May 2018. (No. 164)

Agenda Paper No. Document Title
4.1 Staff Paper: IASB ED/2018/1 Accounting Policy Changes
4.2 For noting: ED 285 Accounting Policy Changes
5.1 For noting: Staff paper – Summary of responses to ED 283
5.2 For noting: ED 283 Amendments to Australian Accounting Standards – Australian Implementation Guidance for NFP Public Sector Licensors
5.3 For noting: Submissions received on ED 283 (Sub 1 - 7)
A.1 Submission from AASB to IPSASB: ED 63 Social Benefits

Meeting 23 March 2018. (No. 163)

Agenda Paper No. Document Title
5.1 Presentation – Executive Remuneration Reporting
5.2 Executive Summary –  Executive Remuneration Disclosure in Australia
6.0 Cover memo - Australian Financial Reporting Framework - Public Sector Entities
6.1 AASB Staff Research Report No. X Financial Reporting Requirements for Public Sector Entities
6.2 Discussion Paper - Possible options for Improving the Financial Reporting Framework for Australian Public Sector Entities
8.0 Cover memo – Social Benefits
8.1 Draft AASB Letter - Social Benefits
9.1 Staff Paper – Plan Amendment, Curtailment or Settlement: Amendments to AASB 119
9.2 Ballot Draft of Amending Standard AASB 2018-X
10.1 Work Program

Meeting 14 February 2018. (No. 162)

Agenda Paper No. Document Title
3.0 Cover Memo – Australian Financial Reporting Framework
3.1 Draft Research Report No.X Financial Reporting Requirements for Public Sector Entities
4.0 Cover Memo – Conceptual Framework Project
4.1 Ballot Draft of AASB Consultation Paper Conceptual Framework for Financial Reporting – Application of the IASB’s Revised Conceptual Framework in Australia
4.2 Proposed project timeline and Conceptual Framework Project Advisory Panel
6.1 Staff Paper – Annual Improvements 2015–2017 Cycle
6.2 Ballot Draft of Amending Standard AASB 2018-X
7.1 Presentation – AASB 17 TRG Update
8.1 Presentation – Tax Transparency Code Disclosure Update
9.1 Staff Paper – Preliminary views for AASB submission
9.2 Presentation – Social Benefits
11.1 Staff Paper – Collation of comments on ITC 37
11.3 ITC 37 The AASB’s Standard-Setting Frameworks for For-Profit Entities and Not-for-Profit Entities
12.1 Staff Paper – CCIV update and implications for Standards
12.2 Proposed regulatory framework for CCIVs
13.1 Work Program

Meeting 12 December 2017. (No. 161)

Agenda Paper No. Document Title
3.1 Staff Paper – Materiality Practice Statement
4.0.0 Cover Memo – Amendments to Standards – AASB 9, 10, 128, 1048 and corrections
4.1.0 Staff Paper – Deferral of amendments to AASB 10 and AASB 128 and editorial corrections
4.1.1 Ballot Draft of Amending Standard AASB 2017-X
4.2.0 Staff Paper – Prepayment features with negative compensation (AASB 9)
4.2.1 Ballot Draft of Amending Standard AASB 2017-Y
4.2.2 RDR analysis for new disclosure requirements
4.3.0 Staff Paper – Long-term interests in associates and joint ventures (AASB 128)
4.3.1 Ballot Draft of Amending Standard AASB 2017-Z
4.4.0 Staff Paper – Update of AASB 1048 references to Interpretations
4.4.1 Ballot Draft of New Principal Version of AASB 1048
4.4.2 Ballot Draft of AASB 1048 – marked up from current AASB 1048
6.0 Cover memo – Revenue from licences in the NFP public sector
6.1 Ballot Draft of ED 28X Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Public Sector Licensors
7.1 Staff Paper – Fair Value Measurement in the Public Sector
8.0 Cover Memo – Financial Reporting Framework
8.1 Staff Collation of Feedback from Outreach Sessions – Improving the financial reporting framework for Australian charities
8.2 Project plan for the Financial Reporting Framework for public sector entities
8.3 Staff Paper – Research Project Facilitation
9.1 Cover Memo – RDR for AASB 16, AASB 1058 and AASB 1059
9.2 Current Tier 2 Disclosure Principles
9.3 RDR analysis for AASB 16 Leases
9.4 RDR analysis for AASB 1058 Income of Not-for-Profit Entities
9.5 RDR analysis for AASB 1059 Service Concession Arrangements: Grantors
9.6 Ballot Draft of ED28Y
10.1 Staff Paper – Implications of the forthcoming IASB Conceptual Framework
11.1 AASB Work Program
A.4 Comment letter for Charities Discussion Paper

Meeting 10 October 2017. (No. 160)

Agenda Paper No. Document Title
3.0 Cover Memo Licences
3.1 AASB Exposure Draft ED 28X [PARTIAL DRAFT]
3.2 Options for amendments to AASB 15 for public sector entity licences
4.1 Deferral of effective date of amendments to AASB 10 and AASB 128
7.0 Cover Memo Australian Financial Reporting Framework
7.1 AASB Research Report No X Financial Reporting Requirements for Charities – an Intranational and International Comparison [WORKING DRAFT]
8.0 Cover Memo Insurance Contracts
8.1 AASB Discussion Paper Australian specific insurance issues – regulatory disclosures and public sector insurers [DRAFT]
8.2 Analysis of Arrangements Against insurance-like Criteria: AASB 17 for Public Sector Entities [DRAFT]
8.3 Staff collation and analysis of regulatory disclosures being considered for retention
8.4 Meeting minutes of September 2017 Insurance Project Advisory Panel meeting

Meeting 15 August 2017. (No. 159)

Agenda Paper No. Document Title
4.0 Cover Memo Australian Financial Reporting Framework
4.1 WORKING DRAFT AASB Research Report No. X Financial Reporting Requirements for Not-for-Profit Private Sector Entities – An Intranational and International Comparison
5.1 What are licences
5.2 Which AASBs apply to revenue from licences
6 Presentation: Update on EFRAG’s activities
7.1 Collation of Comments on ED 277
7.2 Collation of reponses listed by Specific Matter for Comment

Meeting 27 June 2017. (No. 158)

Agenda Paper No. Document Title
3.1 Staff Paper: Public sector scope and modifications
3.2 IPSASB Criteria for insurance contracts
4.0 Cover memo: Tax disputes - Proposed response to Minister’s request to consider disclosure of tax disputes
4.1 Letter requesting Board consideration be given to introducing an Australian specific disclosure
6.0 Staff Paper:  Not-for-profit private sector benchmarking report
7.1 Australian Accounting Review 2017 SME Reporting in Australia: Where to Now for Decision-usefulness?
7.2 Presentation: SME Reporting in Australia
8.1 Public Sector NFP Licences – Refining Project Scope
11.3 IFRIC 23 Uncertainty over Income Tax Treatments
A.1 Letter from AASB to IASB re IASB ED 2017-3 Prepayment Features with Negative Compensation dated 23 May 2017
B.2 Letter from Glen Innes Severn Council to AASB re Revenue Recognition – Advance Payment for Financial Assistance Grants 2017/18 dated 2 June 2017

Meeting 1-2 May 2017. (No. 157)

Agenda Paper No. Document Title
3.0 Cover memo - AASB Work Plan 2017-2019
3.0.2 Appendix B - Listing of possible projects
3.0.3 Appendix C - Summary of staff recommendations compared to those made as part of Agenda Paper 8.0 of the August 2016 meeting
3.1 Staff Paper: Project plan – AASB 13 for public sector entities
3.2 Staff Paper: Project plan – Public sector intangible assets
3.3 Staff Paper: Project plan – Contributions by owners
3.4 Staff Paper: Project plan – Senior executive remuneration reporting
3.5 Staff Paper: Project plan – Volunteer services
3.6 Staff Paper: Project plan – PIR of AASB 1049 
3.7 Staff Paper: Project plan – Discounting of defined benefit plan liabilities in the public sector
3.8 Staff Paper: Project plan – Definition of fundraising
3.9 Letter from the Business Council of Co-operatives and Mutuals dated 11 April 2017
5.1 UTS Presentation Non GAAP Reporting
6.1 Staff Paper: Proposed outreach and other communication activities
7.1 Staff Paper: Australian Financial Reporting Framework
8.1 Staff Paper: Proposed outreach and other communication activities
11.1 Staff Paper: International Projects
11.2 IASB Update March 2017
11.3 IFRIC Update March 2017
12.1 Staff Paper: Research Strategy
13.1 Staff paper on timeline
A.1 ED277 Sub 1

Meeting 27 March 2017. (No. 156)

Agenda Paper No. Document Title
3.0 Cover Memo: Service Concession Arrangements - Grantors
3.2 Fatal-Flaw Review version of AASB 10XY
3.3 Staff Collation and Review of Comment Letters on Fatal-Flaw Review version of AASB 10XY
3.4 Comment letters received on Fatal-Flaw Review version of AASB 10XY
4.1 Staff Paper: Related Party Disclosures - Finalisation of Tentative Agenda Decision
4.2 Submissions received on the Tentative Agenda Decision
5.1 Staff Paper: Annual Improvements to Australian Accounting Standards 2015-2017 Cycle
5.2 AASB ED 276 Annual Improvements to Australian Accounting Standards 2015-2017 Cycle
6.1 Staff Paper: Symmetric prepayment options
6.2 March 2017 ASAF paper on symmetric prepayment options
6.3 Summary of February 2017 AASB FI panel meeting

Meeting 13-14 December 2016. (No. 155)

Agenda Paper No. Document Title
3.0 Cover Memo: Service Concession Arrangements - Grantors
3.1 Service concession arrangements - Redeliberation of issues raised by constituents
4.0 Addendum to 4.0 Cover Memo
4.0 Cover Memo: Reduced Disclosure Requirements
4.1 Draft ED 2XX Reduced Disclosure Requirements for Tier 2 Entities
4.2 Draft analysis of standards and interpretations to determine disclosure requirements for Tier 2 entities (for information only)
8.0 Cover Memo: Income Tax Disclosures
8.1 Staff Paper: Income Tax Disclosures - Proposed response to Board of Tax request for guidance and Project Plan
8.2 Staff Paper: Country-by-Country reporting: Update on AASB approach
8.3 Letter dated 11 August 2016 from the Board of Taxation
8.4 Copy of Board of Taxation A Tax Transparency Code (February 2016)
9.1 Staff Issues Paper: Materiality of related party transactions for public sector entities
10.0 Cover Memo: NFP Survey
10.2 Presentation NFP Survey
12.1 Staff Paper: Digital Currency - A case for standard setting activity
13.0 Cover Memo: Reporting Service Performance Information
13.1 Staff Paper - Reporting Service Performance Information - Comments on ED 270
13.2 Comment letters received on ED 270 Reporting Service Performance Information
14.1 Staff Paper - International Pronouncements

Meeting 14 November 2016. (No. 154)

Agenda Paper No. Document Title
1.0 Cover Memo
1.1 Staff issues paper - Income of NFPs - Capital grants
1.2 Staff issues paper - Transition of recognised assets
1.3 AASB 10XX Income of Not-for-Profit Entities [clean copy]
1.4 AASB 10XX Income of Not-for-Profit Entities [marked up copy]
1.5 AASB 2016-X Amendments to Australian Accounting Standards - Australian Implementation Guidance for Non-for-profit Entities [clean copy]
1.6 AASB 2016-X Amendments to Australian Accounting Standards - Australian Implementation Guidance for Non-for-profit Entities [marked up copy]
1.7 AASB 2016-W Amendments to Australian Accounting Standards - Deferral of AASB 15 for Not-for-Profit Entities
1.8 Comment letters received on fatal-flaw draft
1.10 Benefits of AASB 10XX and estimation of regulatory burden

Meeting 30-31 August 2016. (No. 153)

Agenda Paper No. Document Title

3.0

 Cover Memo: Not for Profit Entities
3.1 Income of NFP Entities
3.1.1 Accounting Standard AASB 1004 Contributions
3.2 Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Entities – Revenue from Contracts with Customers
3.3.1 Staff Paper: Transition relief for operating leases
3.3.2 Staff Paper: Sweep issue: Measuring the lease liability and transition of a right-of-use asset/leased asset
3.3.3 Staff Paper: Leases: Lease-by-lease vs portfolio assessment
3.4 Staff Paper: Donated Inventories
3.5 Staff Paper: Redeliberations – treatment of volunteer services
3.6.1 Staff Paper: Disclosure of compliance with parliamentary appropriations and other related authorities for expenditure
3.6.2 Staff Paper: Potential AASB10XX Disclosures
3.6.3 Staff Paper: AASB 15 Disclosure Considerations
3.7 Staff Paper: Effective Date
3.7.1 Letter from Acting Chair of Heads of Treasuries Accounting and Reporting Advisory Committee dated 15 July 2016
3.9 Staff Paper: Licences
3.10 Staff Paper: GAAP/GFS Differences
3.11 Staff Paper: Due Process
4.1 Memorandum: Insurance Contracts
4.2 Staff Paper: Measurement of assets backing insurance liabilities under the forthcoming IFRS 17
4.3 Staff Paper: Analysis of key issues arising from forthcoming IFRS 17 in context of AASB’s Process for Modifying IFRS for NFP
4.4 Staff Paper: Issues relating to AASB Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations
4.5 How we responded to feedback on the 2013 Exposure Draft
4.6 Insurance contracts
4.7 Staff Paper: Insurance
5.1 Memorandum: Research Update
6.1 Staff Paper: Definition of a Business and Accounting for Previously Held Interests, and Public Sector Financial Instruments
6.2 AASB Exposure Draft 275
6.3 IPSASB Consultation Paper Public Sector Financial Instruments
7.0 Cover memo: Determining Threshold Factors for SME Reporting in Australia
8.0 Cover memo: AASB Agenda consultation 2017-2019
9 Staff paper: Review of IFRS adoption
14 ATO Consultation Paper Provision of General Purpose Financial Statements by Significant Global Entities
A.1 Invitation to comment 34 - AASB Agenda Consultation 2017-2019
B.1 Engagement and Impact Assessment Consultation Paper
B.2 IPSASB ED 60 Public Sector Combinations
B.4.0 Voluntary Tax Transparency Code
B.4.1 A Tax Transparency Code

Meeting 21-22 June 2016. (No. 152)

Agenda Paper No. Document Title
3.0 Cover Memo: Not for Profit Entities
3.1 Objectives Income of NFP entities
3.2 Perpetual endowment Income of NFP entities
3.3 Capital grants Income of NFP entities
3.3 Addendum to 3.3 Capital Grants
3.4 Transition Income of NFP entities
4 Cover Memo – Service Concession Arrangements – Redeliberation of Asset and Liability Measurement
4 App A Part 2 Draft AASB 10XY SCA Marked-up
4 App A Part 2 AASB 10XY SCA Log of Changes
4.1 Staff Paper – Service Concession Arrangements – Liability Recognition Model
4.2 Staff Paper – Service Concession Arrangements – Scope
4.3 Staff Paper – Service Concession Arrangements – Public Service Definition
5.1 Draft submission on ED 60
5.2 Feedback summary for PAP meeting
5.3 IPSASB ED 60 Public Sector Combinations
5.4 IPSASB ‘At a glance’ document – IPSASB ED 60 Public Sector Combinations
6.1 Staff paper: International Projects
6.2 IASB Update April 2016
6.3 IASB Update May 2016
6.4 IFRIC Update May 2016
7.0 Cover memo – Australian Financial Reporting Framework
7.2 Updated project plan
8.0 Memo Research Update
8.1 Research Work Program
10.1 Cover Memo – Insurance Contracts
10.2 PowerPoint presentation: High-level summary of the likely differences between existing Australian and New Zealand GAAP (AASB 4/NZ IFRS 4,[1] AASB 1023 and AASB 1038) and the revised IFRS 4
10.3 Staff paper: Table showing IASB ED/2013/7 Insurance Contracts proposals, the AASB’s comments on that ED and the IASB’s subsequent decisions
10.4 Staff paper: Implications for public sector insurers of a revised IFRS 4
10.5 Staff paper: Steps to complete a revised AASB 4 Insurance Contracts
11 Cover memo – Reduced Disclosure Requirements 
11.1 Policy document Reduced Disclosure Requirements (RDR)
12.1 AASB Agenda Consultation -  Project Update
14.1 Staff Paper: Amendments to AASB 2
15.1 Staff Paper: IFRS Foundation Review
B.1 Letter from Baljit K Sidhu, University of NSW dated 6 June 2016 to Angus Thomson & Eric Lee, AASB re presentation 

Meeting 20 April 2016. (No. 151)

Agenda Paper No. Document Title
3 Memorandum : Reduced Disclosure Requirements
3.1 Staff Paper : Progressing the AASB/NZASB joint RDR project
3.2 Draft ED Preface and Basis for Conclusions
4.1 Staff Paper : Service Concession Arrangements
5.1 Staff Paper : Redeliberations – control of bequests, determining a separately identifiable donation component in a contract, and contributions by owners
8.1 Staff Paper: Clarifications to AASB 15
9.1 Staff paper: International Projects
9.2 IASB Update March 2016
9.3 IFRIC Update March 2016
9.4 IPSASB Meeting Highlights March 2016
12 Memorandum : Research Update
12.1 AASB Research Centre Work Program (prepared April 2016)
12.2 Memorandum : EFRAG Research Paper
12.3 EFRAG Paper (April 2016) 
13.1 Staff Paper : IVSC Exposure Drafts
A.0 Memorandum : Submissions for noting
A.1 ED 271 [subs 5-6]
A.2 ED 272 [subs 3-5]
A.3 ED 273 [sub 1]
A.4 ITC 34 [subs 1-5]
A.5 ED 267 [subs 1-5]
B.1 Letter from AASB Chair to IASB Chair re IASB ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements dated 4 March 2016
B.2 Letter from AASB Chair to IASB Chair re  IASB Exposure Draft ED/2015/9 Transfers of Investment Property dated 8 March 2016
B.3 Letter from The Hon Alex Hawke, Assistant Minister to Treasurer to The Hon Malcolm Turnbull, Prime Minister re AASB completed a post-implementation review (PIR) of AASB 2010-6 Amendments to Australian Accounting Standards – Disclosures on Transfers of Financial Assets 
B.4 Letter from AASB Chair to IASB Chair re IASB ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle dated 29 February 2016
C.1 FEE Paper on future accounting

Meeting 23-24 February 2016. (No. 150)

Agenda Paper No. Document Title
3 Memorandum re RDR Deliberations 
3.1 Staff Paper: RDR Appendices
3.2 Staff Paper: RDR Supporting Analysis
6.1 Staff paper: Issuance of AASB 16
6.2 Ballot draft AASB 16
7.1 Staff Paper: Draft Comment letter to the IASB re Exposure Draft ED/2015/9 Transfers of Investment Property
7.2 Comment letter on ED 272 [sub1-2]
8.1 Staff Paper: Draft Comment letter to the IASB re Exposure Draft ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle
9 Memorandum – Australian Financial Reporting Framework
9.3 Extracts from the Final Report of the Royal Commission into Trade Union Governance and Corruption
10 Staff Paper: Stakeholder  input  on  ED269  RA  of  Non-cash  generating  assets  of  NFPs
12 Memorandum re Income of NFP Entities Redeliberations
12.1 Staff Paper: Enforceable Agreements
12.2 Staff Paper: Sufficiently Specific
13.1 Staff Paper:  Service Concession Arrangements – Redeliberation of Proposed Asset and Liability Recognition and Measurement
14.1 Staff paper: International Projects
14.2 IASB Update December 2015
14.3 IASB Update January 2016
14.4 IASB Update Febrary 2016
14.5 IFRIC Update January 2016
14.6 Deloitte’s IFRS in Focus: Meeting of the IFRS Transition Resource Group for Impairment of Financial Instruments
14.7 IPSASB Meeting Highlights December 2015
14.8 Staff Paper: International Projects
15.1 Staff Paper: Disclosure Initiative – (Amendments to IAS 7)
16.1 Staff Paper: Recognition of Deferred Tax Assets for Unrealised Losses
16.2 Draft AASB 2016-X
17 Memorandum - Draft AASB Submission on IASB Exposure Draft ED/2015/8
17.1 Draft AASB Submission on IASB ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements
17.2 Comment letters on ED271
17.3 Staff Paper: Feedback from other outreach activity on ED 271
18.1 Staff Paper: Literature Review of IFRS Adoption in Australia
19 Memorandum – Research Update
19.1 Revised research work program
19.2 Template letter dated 3 February 2016 to heads of University accounting and finance departments
A.1 ED 264 [subs 10-12]
A.2 ED 265 [sub 2]
A.3 ED 270 [subs1-2]
A.4 IFRIC D1 2015-1 [subs1-2] / [sub 3]  
A.4 IFRIC D1 2015-2 [subs1-2] / [sub 3] 
A.5 ITC 33 [subs 2-3] / [sub4]
A.6 ED 274 [subs 1-2]
B.2 AASB comment letter to IASB re ED2015-3 dated 4 December 2015
B.3 AASB comment letter to IFRS Interpretation Committee re D1/2015/2 dated 14 January 2016
B.4 AASB comment letter to IPSASB re  IPSASB ED 56 The Applicability of IPSASs dated 21 November 2015
B.5 AASB letter to APV Valuers and Asset Management re Clarification of Issues Flowing from May 2015 ‘Residual Value’ Decision dated 4 December 2015
B.6 AASB comment letter to  IASB re ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts dated 8 February 2016
B.8 IFRS Alert dated 12 February 2016 re Hans Hoogervorst reappointed as IASB Chairman; Ian Mackintosh to retire as Vice-Chairman at end of first term
B.9 Letter from IPA Accounts to IASB Chair RE: Exposure Draft 2015/8 Application of Materiality to Financial Statements dated 18 February 2016
C.1 The Accountant article, comments from Alex Malley, CPA RE: Financial reporting

Meeting 2-3 December 2015. (No. 149)

Agenda Paper No. Document Title
3 Memorandum: Leases
3.1 Presentation slides – Leases update
3.2 Staff Paper: Not-for-Profit and GAAP/GFS sweep issues
6.1 Staff Paper:  Feedback from ED 270 Reporting Service Performance Information outreach sessions
7.1 Staff Paper: Project Update
8.1 Staff Paper: Options for Adoption of Materiality Practice Statement in Australia
9.1 Staff Paper: Draft comment letter - IASB 2015 Agenda Consultation 
9.2 Comment letters on ITC 33 [sub 1]
11.1 Staff Paper: Sufficiently Specific
12 Memorandum: Service Concession Arrangements – Redeliberation of Proposed Control Concept, Alternative Models to Liability Recognition and Measurement
12.1 Staff Paper: Service Concession Arrangements – Redeliberation of Proposed Control Concept
13.1 Staff paper:- International Projects
13.2 IASB Update October 2015
13.5 Deloitte TRG Snapshot Joint Meeting on Revenue November 2015
13.6 Draft Comment letter to the IFRIC re Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments 
13.7 Draft Comment letter to the IFRIC re Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration.
15.1 Staff Paper: IPSASB Consultation Paper Social Benefits
15.2 Presentation Slides on CP Recognition and Measurement of Social Benefits
15.3 IPSASB Consultation Paper Recognition and Measurement of Social Benefits (for information only)
15.4 At a Glance’ Consultation Paper Summary – Recognition and Measurement of Social Benefits (for information only)
16.1 Staff Paper: Research Update
17.2 Staff Paper: Memorandum re APV submission
17.3 Letter from APV Valuers and Asset Management
A.1 Comment letters on ED 264 Conceptual Framework for Financial Reporting [subs 5-9]
A.2 Comment letters on ED 266 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan [subs 2-4]
A.3 Comment letters on ED 267 Clarifications to AASB 15 [subs 2-4], [sub 5]
A.4 Comment letters on ED 268 Effective Date of Amendments to AASB 10 and AASB 128 [subs 3-4]
B.2 AASB comment to the IFRS Interpretation Committee’s tentative agenda decisions on IFRS 5 – Various IFRS 5-related issues dated 27 October 2015
B.3 AASB Comment to the IASB re ED/2015/6 Clarifications to IFRS 15 dated 29 October 2015

Meeting 21-22 October 2015. (No. 148)

Agenda Paper No. Document Title
3.1 Staff paper: Draft comment letter to ED/2015/3 and ED/2015/4 
3.2 Comment letters on ED 264 [subs1-3]
3.2A Comment letters on ED 264 [sub4]
3.3 Comment letter on ED 265 [sub1]
4 Memorandum: Financial Reporting by charities
4.1 Presentation Slides
6 Memorandum: Service Concession Arrangements – Redeliberation of Proposed Application and Field Test Draft Project Plan
6.1 Staff paper: Service Concession Arrangements – Redeliberation of Proposed Application to All Public Sector Entities
6.2 ED 261 Service Concession Arrangements: Grantor Field Test – Draft Project Plan October 2015
7.1 Staff paper: Income Tax Equivalents Tentative Agenda Decision
8.1 Staff paper: IFRS Foundation Review Preliminary comments for discussion
9.1 Staff Paper: AASB Agenda Consultation 2017–2019 - Draft Invitation to Comment
9.2 ITC 3X AASB Agenda Consultation 2017–2019 (November 2015)
10.1 Staff Paper: International Meeting update 
11.1 Staff paper: International Projects
11.2 IASB Update September 2015
11.3 IFRIC Update September 2015
11.4 Deloitte IFRS in Focus: Meeting of the Transition Resource Group for Impairment of Financial Instruments
12.1 Media Release ASIC Review
13 Memorandum: Income of Not-for-Profit Entities
13.1 Staff paper – Staff Summary of Comment Letters and Outreach
13.2 Staff paper – Redeliberation – Scope, Enforceable Agreement and Sufficiently Specific
14 Memorandum: Australian Financial Reporting Framework
14.1 Staff paper: Benchmarking
14.2 Draft Research Report: Thresholds for Public Lodgement of Financial Statements – Private Sector, For-Profit Entities
14.3 Staff paper: Financial Reporting Framework Project Plan  
14.4 Staff paper: Draft Consultation Paper Outline 
15 Memorandum: RDR Tier 2 Principles
15.1 Staff paper: Sweep Issues – Presentation of Financial Statements
15.2 Staff paper: Sweep Issues – Effective date, Early Application and Transitional Requirements
16.1 Staff Paper: Clarifications to IFRS 15
16.2 ED 267 Clarifications to IFRS 15
17.1 Staff paper: Sweep issue re scope paragraphs
18.1 Memorandum: Deferral of Effective date of AASB 15
18.2 Staff Paper: AASB 2015-X Deferral AASB 15 and Amendments
19 Memorandum: Research Update
19.2 Staff paper: Post-implementation Review of IFRS Adoption in Australia Project Plan
21.1 Staff Paper: IPSASB ED 57 Impairment of Revalued Assets
21.2 AFR Article re Turnbull seeks ways of tapping into land-value gains from new rail projects
A.1 ED 268  Effective Date of Amendments to AASB 10 and AASB 128 [sub 1]
B.1 AASB Submission to IASB re ED-2015-7 dated 18 September 2015
B.2 AASB Submission to IASB re ED-2015-5 re  Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan dated 14 October 2015

Meeting 2-3 September 2015. (No. 147)

Agenda Paper No. Document Title
3.1 Memorandum from Evelyn Ling and Angus Thomson dated 18 August 2015 re Conceptual Framework
3.2 Draft comment letter in response to IASB ED/2015/3 and IASB ED/2015/4
3.3 Summarised feedback from Discussion Forums August 2015
4.1 Memorandum from Vanessa Sealy-Fisher (NZASB), Mark Shying and Lisa Panetta (AASB) dated 18 August 2015 re Reduced Disclosure Requirements
4.2 Staff Issues Paper: RDR Process
4.3 Staff Issues Paper: Application of RDR Framework
4.4 Staff Issues Paper: RDR – Identifying Disclosure Requirements
5.1 Memorandum from Daen Soukseun dated 18 August 2015 re Australian Bureau of Statistics Presentation on GFS Framework 2015
5.2 Presentation slides - Australian Bureau of Statistics (ABS) on the Government Finance Statistics (GFS)
6.1 Memorandum from Daen Soukseun dated 18 August 2015 re Service Concession Arrangements: Grantor
6.2 Staff Issues Paper:  Staff Collation and Analysis of Comment Letters and Outreach ED 261 Service Concession Arrangements: Grantor
6.3 ED 261 Service Concession Arrangements: Grantor – Draft Project Plan September 2015
6.4 Comment letters on ED 261 Service Concession Arrangements
7.1 Memorandum from Shaun Steenkamp and Clark Anstis dated 18 August 2015 re Financial reporting framework – Benchmarking
7.2 Staff Issues Paper: Summary of research findings to date
7.3 Staff Issues Paper: Financial reporting framework benchmarking
8.1 Memorandum from Joanna Spencer dated 18 August 2015 re IPSASB ED 54 The Applicability of IPSASs
8.2 Draft Comment letter to the IPSASB re ED 56 The Applicability of IPSASs
8.3 IPSASB ‘At a Glance’ document – IPSASB ED 56 The Applicability of IPSASs
8.4 IPSASB ED 56 The Applicability of IPSASs
9.1 Memorandum from Evelyn Ling dated 18 August 2015 re Cross-References In Financial Statements To Other Documents
10.1 Memorandum from Evelyn Ling dated 18 August 2015 re IVSC Engagement Paper
10.2 IVSC Review Group Report Engagement Paper
11.1 Memorandum from Kala Kandiah dated 18 August 2015 re International Projects
11.2 IASB Update July 2015
11.3 IFRIC Update July 2015
11.4 Deloitte TRG Snapshot Joint Meeting on Revenue July 2015
12.1 Memorandum from Kris Peach and Angus Thomson dated 18 August 2015 re International Meetings Update   
13.1 Memorandum from Angus Thomson & Clark Anstis dated 18 August 2015 re Research Update
13.2 AASB Research Centre Work Program
13.3 Memorandum from Eric Lee & Angus Thomson dated 18 August 2015 re Post-implementation Review of International Financial Reporting Standards Adoption in Australia
13.4 Project Plan for Post-implementation Review of International Financial Reporting Standards Adoption in Australia
13.5 Draft Survey Instruments for Listed Entities
14.1 Memorandum from Mark Shying dated 18 August 2015 re Income NFP Entities
14.2 Staff Issues Paper: Staff Collation and Analysis of Comment Letters and Outreach ED 260 Income of NFP Entities
14.3 Draft Project Plan for Income from Not-for-Profit Entities
14.4 Comment letters on ED 260 Income of NFP Entities
15.1 Memorandum from David Ji & Mark Shying dated 18 August 2015 re Accounting for Income Tax of Public Sector Entities
15.2 Staff Issues Paper: Accounting for income tax of public sector entities
15.3 Submission to the AASB in relation to income tax accounting of public sector entities – Johanna Barker
16.1 Memorandum from Kala Kandiah and Shaun Steenkamp dated 18 August 2015 re Draft AASB submission on IASB ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan
16.2 Draft AASB submission on IASB Exposure Draft ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan
16.3 IASB Exposure Draft ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan
17.1 Memorandum from Kala Kandiah and Shaun Steenkamp dated 18 August 2015 re Employee Benefits – Accounting for Contributions Tax
17.2 Staff issues paper: Employee Benefits – Estimating tax payable by the plan on contributions where franking credits are available
18.1 Memorandum from Nikole Gyles dated 18 August 2015 re Trustees’ Review of Structure and Effectiveness: Issues for Review
18.2 Request for Views – Trustees’ Review of Structure and Effectiveness: Issues for the Review
19.1 Memorandum from Nikole Gyles and Angus Thomson dated 18 August 2015 re AASB Agenda Consultation 2015
19.2 ITC 33 Request for Comment on IASB’s Request for Views on 2015 Agenda Consultation
23.1 Memorandum from Clark Anstis dated 18 August 2015 re Crowd-sourced Equity Funding
23.2 Draft Briefing Paper – Financial Reporting by Small Proprietary Companies using Crowd-sourced Equity Funding
23.3 Australian Government Consultation Paper “Facilitating Crowd-sourced Equity Funding and Reducing Compliance Costs for Small Businesses” (August 2015)
24.1 Memorandum from Kala Kandiah dated 18 August 2015 re ED 2015-7 submission
24.1.1 Draft AASB Submission IASB ED-2015-7 Effective Date of Amendments to IFRS 10 and IAS 28
24.1.2 IASB Exposure Draft ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28

Meeting 8 July 2015. (No. 146)

Agenda Paper No. Document Title
3.1 Memorandum from Evelyn Ling and David Ji dated 23 June 2015 re Fair Value Disclosures of Not-for-Profit Entities
3.2 Draft AASB 2015-X Amendments to Australian Accounting Standards – Fair Value Disclosures of Not-for-Profit Public Sector Entities
3.2A Revised Draft AASB 2015-X Amendments to Australian Accounting Standards – Fair Value Disclosures of Not-for-Profit Public Sector Entities
3.2B Ballot Draft AASB 2015-X Amendments to Australian Accounting Standards – Fair Value Disclosures of Not-for-Profit Public Sector Entities
3.3 Submission from The Institute of Public Accountants to the AASB on ED 262: Fair value disclosure of not-for-profit public sector entities
4.1 Memorandum from Angus Thomson and Evelyn Ling dated 23 June 2015 re Conceptual Framework
6.1 Memorandum from Mark Shying and Vanessa Sealy-Fisher dated 23 June 2015 re Reduced Disclosure Requirements (Tier 2) Principles
6.2 Staff Issues Paper: Principle for RDR Disclosure
6.3 Staff Issues Paper: Analysis of RDR Disclosures
6.4 Staff Paper Trans-Tasman Financial Reporting Outcomes
7.1 Memorandum from Angus Thomson and David Ji dated 23 June 2015 re Insurance papers for ASAF
7.2 AASB-NZASB staff memorandum dated 18 June 2015 to ASAF members and IASB members
7.3 AASB-NZASB staff paper: Contractual Service Margin recognition – non-participating insurance contracts
7.4 AASB-NZASB staff paper: Disclosure of discount rate impacts and accretion of interest on the Contractual Service Margin – non-participating insurance contracts
8.1 Memorandum from Kala Kandiah dated 23 June 2015 re International Projects
8.3 IASB Update June 2015 (to be tabled)
9.2 AASB Strategy for 2015-2019
10.1 Memorandum from Angus Thomson and Clark Anstis dated 22 June 2015 re Research update
10.2 Memorandum from Clark Anstis and Shaun Steenkamp dated 2 July 2015 re Australian Financial Reporting Framework – Benchmarking Report
13.1 Memorandum from Lisa Panetta dated 3 July 2015 re ASAF Meeting July 2015
13.2 ASAF Agenda (July 2015)
15.1 Memorandum from Joanna Spencer dated 23 June 2015 re IPSASB Consultation Strategy
16.0 Memorandum from Nikole Gyles dated 3 July 2015 re AASB Not-for-Profit and Public Sector Education Sessions and Roundtables (June 2015)
16.1 Roundtable notes re ED 261 Service Concession Arrangements: Grantor
16.2 Roundtable notes re ED 260 Income of Not-for-Profit Entities
A.1 Letter from AASB Chair to IVSC standards Board dated 18 June 2015 re Exposure Draft Proposed Amendments to the International Valuation Standards
A.2 Letter from AASB Chair to IASB Chair dated 10 June 2015 re IASB Exposure Draft ED/2015/1 Classification of Liabilities
A.6 Letter from AASB Chair to IASB Chair dated 25 June 2015 re AASB comments on IASB ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15)

Meeting 27-28 May 2015. (No. 145)

Agenda Paper No. Document Title
3.1 Memorandum from Joanna Spencer dated 30 April 2015 re Reporting Service Performance Information
3.2 Draft ED 2XX Reporting Service Performance Information
4.1 Memorandum from Lisa Panetta and Ahmad Hamidi dated 12 May 2015 re ED 259 Classification of Liabilities (proposed amendments to AASB 101)
4.2 ED/2015/1 Classification of Liabilities (Proposed amendments to IAS 1) - AASB Staff Preliminary View
4.3 Staff Issues Paper – ED 259 Classification of Liabilities (Proposed amendments to AASB 101) Summary of Submission and Outreach Comments
4.4 Comment letters on ED 259 [subs 1-4]
4.5 ED 259 Classification of Liabilities (Proposed amendments to AASB 101)
5.1 Memorandum from Evelyn Ling and Mitchell Bryce dated 12 May 2015 re Recognition of Residual Value for Infrastructure Assets
5.2 Staff Issues Paper – Staff Collation and Analysis of Comment Letters
5.3 Comment letters received on the Tentative Agenda Decision [subs 3- 17]
6.1 Memorandum from Ahmad Hamidi dated 12 May 2015 re Depreciated Replacement Cost as a Measure of Value in Use
6.2 Staff Issues Paper – Clarifying the Use of Depreciated Replacement Cost as a Measure of Value in Use
6.3 Depreciated Replacement Cost (AASB 136) vs Current Replacement Cost (AASB 13)
7.1 Memorandum from Clark Anstis dated 12 May 2015 re Reissue of IFRS-Equivalent Pronouncements
7.2 Staff issues paper re Reissue of IFRS-Equivalent Pronouncements
9.1 Memorandum from Angus Thomson dated 11 May 2015 re Research Strategy
9.2 Draft AASB Research Strategy – prepared May 2015
11.1 Memorandum from Clark Anstis dated 12 May 2015 re Australian Financial Reporting Framework
11.2 Australian Financial Reporting Framework – AASB Project Plan (May 2015)
12.1 Memorandum from Vanessa Sealy-Fisher (NZASB) and Mark Shying dated 12 May 2015 re Reduced Disclosure Requirements
12.2 AASB/NZASB staff issues paper: Reduced Disclosure Requirements – Proposed Principles
12.3 AASB/NZASB staff issues paper: Reduced Disclosure Requirements – Method of Communicating RDR
13.1 Memorandum from Kala Kandiah dated 12 May 2015 re International projects
13.2 Staff issues paper: Key issues arising from recent international meetings
13.3A IASB Update March 2015
13.3B IASB Update April 2015
13.3C IASB Update May 2015
13.4A IFRIC Update March 2015
13.4B IFRIC Update May 2015
13.5 Deloitte Clearly IFRS: TRG Revenue Recognition
13.6 Deloitte IFRS in Focus: IFRS Transition Resource Group Impairment
13.7A March 2015 IPSASB Meeting Highlights
13.7B NZ Report IPSASB March 2015
13.8 ED 263 Effective Date of AASB 15 Revenue from Contracts with Customers
13.8.1 Staff Issues Paper IASB Exposure Draft on Effective Date of IFRS 15
16.1 Memorandum from Evelyn Ling dated 12 May 2015 re IVSC ED Proposed Amendments to the International Valuation Standards
18.1 Memorandum from Nikole Gyles dated 12 May 2015 re Calibrating the value and impairment of intangible assets: The case of brands
A1 ED 254 [sub 4]
A2 ED 257 [sub 1]
A3 ED 258 [subs 2-8]
A4 Letter from AASB Chair to IASB Chairman dated 17 April 2015 re IASB Exposure Draft ED/2014/6 Disclosure Initiative (Proposed Amendments to IAS 7)
B.1 Letter from Alan Greenslade, Department of Finance to Kris Peach, AASB Chair dated 15 May 2015 re Reduced Disclosure Requirements (RDR) under Australian Accounting Standard

Meeting 15 April 2015. (No. 144)

Agenda Paper No. Document Title
2.1 Memorandum from Daen Soukseun dated 2 April 2015 re: Fair Value Measurement of Defence Weapon Platforms
2.2 Staff Issues Paper re: Fair Value Measurement of Defence Weapons Platforms
2.3 Correspondence from Department of Finance re: Fair Value Measurement of Defence Weapons Platforms
3.1 Memorandum from Evelyn Ling dated 2 April 2015 re: AASB 13 Disclosures for Not-for-Profit Public Sector Entities
3.2 Staff Issues Paper re: Evaluating the Case for Modifications from IFRS 13
3.3 Staff Issues Paper re: Due Process Considerations
3.4 Staff Issues Paper re: Other Concerns Raised during the Targeted Staff Outreach
4.1 Memorandum from Joanna Spencer dated 2 April 2015 re: Reporting Service Performance Information
4.2 Staff Issues Paper re: Reporting Service Performance Information
4.3 Draft AASB Exposure Draft re: Reporting Service Performance Information
A1 ED254 [sub 4]
A2 ED 257 [sub 1 – 3]
A3 ED 258 [sub 2 – 5]
A4 Tentative Agenda Decision re: Residual Value [sub 1-2]

Meeting 11 February 2015. (No. 143)

Agenda Paper No. Document Title
3.1 Memorandum from Evelyn Ling and Glenn Appleyard dated 27 January 2015 re Extending Related Party Disclosures to Not-for-Profit Public Sector Entities – Sweep Issues
3.2 Draft AASB 2015-X Amendments to Australian Accounting Standards – Extending Related Party Disclosures to Not-for-Profit Public Sector Entities
3.3 Minutes and Other Background Information
3.4 AASB Staff Issues Paper: Sweep Issues Identified by AASB staff
3.4.1 AASB Staff Issues Paper: Sweep Issues Raised by Board members
4.1 Memorandum from Ahmad Hamidi & Angus Thomson dated 27 January 2015 re Financial Reporting Framework
4.2 AASB Staff Issues Paper: Strategy issues – Australia’s Financial Reporting Framework
5.1 Memorandum from Sean Hanley and Daen Soukseun dated 27 January 2015 2015 re Service Concession Arrangements: Grantor's Perspective
5.2 AASB Staff Issues Paper: Service concession arrangements (grantor) project – Potential issues for Board consideration
5.2.1 Staff Issues Paper: Service Concession Arrangements: Grantor Project – Additional issues raised by Board members
6.1 Memorandum from Jim Paul and Glenn Brady dated 27 January 2015 re Income from transactions of Not-for-profit Entities
6.2 AASB Staff Issues Paper: Draft ED on Income from Transactions of Not-for-Profit Entities – issues for consideration in approving ED
6.3 Draft ED XX Income from Transactions of Not-for-Profit Entities
7.1 Memorandum from Evelyn Ling dated 27 January 2015 re Removal of Cross-References in Financial Statements to Other Documents
7.2 AASB Staff Issues Paper: Feedback received on ED 256 Removal of Cross-References in Financial Statements to Other Documents
7.3 Comment Letters on ED 256 Removal of Cross-References in Financial Statements to Other Documents [subs 1-9]
7.4 ED 256 Removal of Cross-References in Financial Statements to Other Documents
8.1 Memorandum from Mitchell Bryce dated 27 January 2015 re Residual Value
8.2 Residual Value Issue Papers
8.3 Submissions from targeted outreach
8.4 Residual Value Additional Outreach Issues Paper
8.5 Additional Submissions from targeted outreach
9.1 Memorandum from David Ji dated 27 January 2015 re Reduced Disclosure Requirements for AASB 9 (December 2014)
9.2 Financial Instruments (December 2014): Amendments to AASB 7 – Classification and Measurement RDR for Tier 2 Entities –  Staff Analysis
9.3 Financial Instruments (December 2014): Amendments to AASB 7 and AASB 101 – Impairment RDR for Tier 2 Entities – Staff Analysis
9.4 Comment letters received in relation to the Tier 2 Supplement to AASB ED 230 Classification and Measurement: Limited Amendments to AASB 9 and the Tier 2 Supplement to AASB ED 237 Financial Instruments: Expected Credit Losses [For information only]
9.5 Illustrative working draft of AASB 7 incorporating staff recommendations
9.6 Issues raised by Board Members subsequent to Board meeting
10.1 Memorandum from Nikole Gyles dated 27 January 2015 re International Projects
10.3 IASB Update January 2015
10.3A IASB Update December 2014
10.4A IFRIC Update January 2015
10.5A December IPSASB meeting report
10.5B NZ December IPSASB meeting report
11.1 Memorandum from Nikole Gyles dated 27 January 2015 re AASB Work Program – Standard Setting Directorate
A1 ED 253 [subs 2-3]
A2 ED 254 [sub 2]
A2 ED 254 [sub 3]
A3 ITC 32 [subs 2-3]
A3 ITC 32 [subs 4-6]
A4 Letter from Kris Peach, AASB Chair and CEO to Stephanie Fox, IPSASB Technical Director dated 18 December 2014 re IPSASB Consultation Paper The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities
A5 ED258 [sub 1]
A6 Letter from Kris Peach, AASB Chair and CEO to  Mr Hans Hoogervorst, IASB Chairman dated 18 December 2014 re AASB comments on IASB ED/2014/3 Recognition of Deferred Tax Assets for Unrealised Losses
A7 Letter from Kris Peach, AASB Chair and CEO to Mr Hans Hoogervorst, IASB Chairman dated 12 January 2015 re IASB ED/2014/4 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
A8 Letter from Kris Peach, AASB Chair and CEO to Mr Hans Hoogervorst, IASB Chairman dated 9 February 2015 re IASB Discussion Paper DP/2014/2 Reporting the Financial Effects of Rate Regulation
C1 PriceWaterhouseCoopers Paper re Accounting for Service Concession Arrangements

Meeting 17-18 December 2014. (No. 142)

Agenda Paper No. Document Title
3.1 Memorandum from Nikole Gyles dated 2 December 2014 re AASB Work Program – Standard Setting Directorate
3.1.2 Memorandum from Evelyn Ling and Nikole Gyles dated 2 December 2014 re Extending Related Party Disclosures to Not-for-Profit Public Sector Entities – Project Update
3.4 Letter from IFRS to AASB Acting Chair date 24 October 2014 re ASAF Membership
3.6 Submissions on ITC 31 Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging [subs 6–8]
3.7 Submission on ED 256 Removal of Cross-References from Financial Statements to Other Documents [sub 1-9] 
3.8 Letter from Central NSW Councils to AASB Acting Chair dated 23 October 2014
3.9 AASB Comment Letter to IFRIC dated 24 October 2014 re Tentative Agenda Decision for IFRIC 21 Levies
3.10 Letter from IFRS Foundation to AASB Acting Chair dated 24 October 2014 re ASAF Membership
3.11 Publication from KPMG dated October 2014 re Cutting the Clutter
3.12 Memorandum from Angus Thomson dated 2 December 2014 re Research Centre activities update
3.13 Memorandum from Ahmad Hamid- Ravari dated 2 December 2014 re Emissions Reduction Fund – An Update
3.14 Letter from AASB Chair dated 28 November 2014 to IASB Chairman re IASB Discussion Paper DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging
3.15 Report on International Forum Of Accounting Standard]Setters (IFASS)— 30 September – 1 October 2014
4.1 Memorandum from Nikole Gyles, Mitchell Bryce and Glenn Brady dated 2 December 2014 re IFRS Interpretations Committee & Revenue TRG Update
4.2 AASB staff issues paper – Staff Summary of IFRSIC Decisions November 2014
4.3 IFRIC Update November 2014
4.4 Memorandum from Glenn Brady dated 2 December 2014 re Update on Revenue TRG
5.1 Memorandum from Evelyn Ling dated 11 December 2014 re Forthcoming amendments to AASB 134
7.1 Memorandum from Glenn Brady and Nikole Gyles dated 11 December 2014 re Service Concession Arrangements: Grantor's Perspective
7.2 AASB staff issues paper: Service concession arrangements (grantor) project – Potential issues for redeliberation
7.3 AASB staff issues paper: Should a grantor recognise revenue or a liability in accounting for a service concession arrangement under the intangible model?
7.4 Summary of decisions made to date on service concession arrangements project [For information only]
7.5 Current practice in relation to service concession arrangements (NSW, Victoria and GFS) [For information only]
7.6 Interpretation Advisory Panel: Service Concession Arrangements – Public Sector Grantors [For information only]
8.1 Memorandum from Evelyn Ling dated 2 December 2014 re Fair Value Measurement Unit of Account
8.2 AASB Staff Issues Paper – Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
8.3 ED 254 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
8.4 Submission on ED 254 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value [sub 1]
9.1 Memorandum from Evelyn Ling dated 2 December 2014 re Fair Value Disclosures for NFP Public Sector Entities  
9.2 AASB Staff Paper: Staff Outreach and Alternatives for Progressing the Project
11.1 Memorandum from Joanna Spencer dated 2 December 2014 re IPSASB Government Business Enterprise Consultation
11.2 Issues Paper re IPSASB Government Business Enterprise Consultation
11.3 IPSASB ‘At a Glance’ Document re Government Business Enterprise Consultation
11.4 IPSASB Consultation Paper The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities
14.1 Memorandum from Joanna Spencer dated 2 December 2014 re Service Performance Reporting Principles
14.2 AASB Staff Issues Paper – Principles for the reporting of service performance information
14.3 Memorandum from Joanna Spencer dated 2 December 2014 re Proposed alternative approach to the Service Performance Reporting Project
15.1 Memorandum from Sue Lightfoot dated 2 December 2014 re Insurance Contracts: Consider Key Issues
15.2 Memorandum from Sue Lightfoot dated 2 December 2014 Appendix to Agenda Paper 15.1 re IASB Previous Tentative Decisions on ED/2013/7 Insurance Contracts
18.1 Memorandum from Angus Thomson and Clark Anstis dated 2 December 2014 re Rate Regulation
18.2 Submissions on ITC 32 Reporting the Financial Effects of Rate Regulation [sub1]
18.3 Draft NZASB letter to the IASB – Rate Regulation
21.1 Memorandum from Evelyn Ling dated 2 December 2014 re Recognition of Deferred Tax Assets for Unrealised Losses
21.2 ED 253 Recognition of Deferred Tax Assets for Unrealised Losses
21.3 Submission on ED 253 Recognition of Deferred Tax Assets for Unrealised Losses [sub 1]
22.1 Memorandum from Nikole Gyles dated 2 December 2014 re Financial reporting requirements for Australian groups with a foreign parent
22.2 AASB staff issues paper - ED 255 Financial Reporting Requirements for Australian Groups with a Foreign Parent
22.3 Submissions on ED255 Financial Reporting Requirements for Australian Groups with a Foreign Parent [subs1–4]
22.3 Submissions on ED255 Financial Reporting Requirements for Australian Groups with a Foreign Parent [sub5]
22.4 ED 255 Financial Reporting Requirements for Australian Groups with a Foreign Parent
23.1 Memorandum from Sue Lightfoot dated 2 December 2014 re AASB 9 Sweep Issues
24.1 Memorandum from Kala Kandiah dated 2 December 2014 re Classification and Measurement of Share-based Payment Transactions
24.2 Issues paper on AASB ED 257 Classification and Measurement of Share-based Payment Transactions (which incorporates the IASB ED)
24.3 AASB ED 257 Classification and Measurement of Share-based Payment Transactions

Meeting 22-23 October 2014. (No. 141)

Agenda Paper No. Document Title
3.1 Memorandum from Nikole Gyles dated 7 October 2014 re AASB Work Program – Standard Setting Directorate
3.4 Letter from AASB Research Director to IASB dated 29 August 2014 re IASB Staff Request for Information Business Combinations under Common Control
3.5 Letter from AASB Acting Chair to IASB Chair dated 11 September 2014 re AASB comments on IASB Exposure Draft ED/2014/2 Investment Entities: Applying the Consolidation Exception
3.6 Letter from AASB Research Director to Korea Accounting Standards Board dated  15 September 2014 re The Equity Method KASB Discussion Paper No. 18
3.7 Letter from AASB Chair to IFRS Interpretations Committee Chair dated 18 September 2014 re Tentative Agenda Decisions on IAS 16 Property, Plant and Equipment
3.8 Submission on ED 242 Leases [sub 17]
3.9 Submission on ED 249 Disclosure Initiative [sub 8]
3.10 Submission on ED 250 Investment Entities Applying the Consolidation Exception [subs 3-5]
3.11 Submission on ITC 30 Post-Implementation Review: IFRS 3 Business Combinations [sub 6]
3.12.1 Correspondence from constituents who have involvement with local government financial reporting – further feedback on AASB 113
3.12.2 Letters from AASB Acting Chair to Local Councils dated 9 September 2014 re AASB 13 disclosures for not-for-profit public sector entities
3.12.3 Letter from AASB Acting Chair to Sydney Water Corporation dated 9 September 2014 re clarification on the use of cost approach under AASB 13 Fair Value Measurement
3.13 Letter from Local Councils to AASB Chair re Amendment to the Definition Residual Value – AASB 16
3.14 Letter from Terry Bowen, Wesfarmers Limited to IASB Chair re Leases Project dated 8 August 2014
4.1 Memorandum from Nikole Gyles and Mitchell Bryce dated 7 October 2014 re IFRS Interpretations Committee Update
4.2 AASB staff issues paper – Staff Summary of IFRSIC Decisions September 2014
4.3 IFRIC Update September 2014
7.1 Memorandum from Evelyn Ling and Nikole Gyles dated 7 October 2014 re Recognition of Deferred Tax Assets for Unrealised Losses – IASB Exposure Draft ED/2014/3
7.2 AASB staff issues paper – Recognition of Deferred Tax Assets for Unrealised Losses
7.3 ED 253 Recognition of Deferred Tax Assets for Unrealised Losses
8.1 Memorandum from Sue Lightfoot dated 7 October 2014 re Insurance Contracts
8.2 Appendix to Agenda Paper 8.1: Previous IASB redeliberations
9.1 Memorandum from Lisa Panetta dated 7 October 2014 re IASB's Disclosure Initiative - Project Update
9.2 AASB staff issues paper – Disclosure Initiative: Analysis of recent IASB decisions
9.3 AASB staff issues paper – Disclosure Initiative – Summary of IASB discussion
10.1 Memorandum from Nikole Gyles and  Evelyn Ling dated 7 October 2014 re Fair Value Measurement Unit of Account – IASB Exposure Draft ED/2014/4
10.2 AASB staff issues paper – Measuring Quoted Investments in Subsidiaries Joint Ventures and Associates at Fair Value
10.3 ED 254 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
11.1 Memorandum from Sue Lightfoot dated 7 October 2014 re Accounting for Dynamic Risk Management
11.2 AASB staff Notes from AASB Roundtables
11.3 IASB Slides – Dynamic Risk Management roundtable 4 September 2014
11.4 A Draft Submission on the DP Accounting for Dynamic Risk Management
11.5 Submission on ITC 31 from CPAA and CAANZ [sub 1]
11.5 Submission on ITC 31 [subs 2-5]
13.1 Memorandum from Jim Paul and Glenn Bardy dated 17 October 2014 re: Income from Transactions of Not-For-Profit Entities
13.2 Issues Paper: Identification and Recognition of Donations in the AASB ED on Income from Transactions of Not-for-Profit Entities
13.3 Illustrative NFP examples of accounting for donations
14.1 Memorandum from Jim Paul dated 7 October 2014 re IASB Conceptual Framework project
14.2 Extracts from AASB submission dated 11 February 2014 on IASB Discussion Paper DP/2013/1: Review of IASB Conceptual Framework
14.3 Extracts from supplementary paper to AASB submission on IASB Discussion Paper DP/2013/1 (dated 6 June 2014)
14.4 IFRS Staff Paper for ASAF Meeting, September 2014, ASAF Paper 6: Conceptual Framework – Project update and measurement
15.1 Memorandum from Angus Thomson dated 7 October 2014 re Research Centre activities update
17.1 Memorandum from Joanna Spencer dated 7 October 2014 re Service Performance Reporting
17.2 AASB staff issues paper – Objective of Service Performance Reporting
17.3 AASB staff issues paper – Board decisions to date
17.4 Memorandum from Joanna Spencer dated 17 October 2014 re: Service Performance Reporting – Project Plan
19.1 Memorandum from Sue Lightfoot and Joanna Spencer dated 7 October 2014 re International Meetings
19.2 IPSASB September 2014 meeting report from Joanna Spencer dated 7 October 2014
19.3 IPSASB Meeting Highlights – September 2014

Meeting 3-4 September 2014. (No. 140)

Agenda Paper No. Document Title
3.1 Memorandum from Nikole Gyles dated 19 August 2014 re AASB Work Program – Standard Setting Directorate
3.4 Letter from AASB Acting Chair to Peter Lane dated 23 July 2014 re AASB 141 and Native Forestry
3.5 Letter from AASB Acting Chair to Technical Director, International Public Sector Accounting Standards Board dated 1 August 2014 re IPSASB Strategy Consultation
3.6 Letter from IASB Chairman to AASB Acting Chair dated 24 July 2014 re Recognition of the Contractual Services Margin
3.7 Letter from AASB Acting Chair to IASB Chairman dated 5 August 2014 re: Submission on IASB ED/2014/1 Disclosure Initiatives
3.8 ED 249 Disclosure Initiative [subs 5-7]
3.9 Tier 2 ED249 Disclosure Initiative [sub 1]
4.1 Memorandum from Mitchell Bryce and Nikole Gyles dated 19 August 2014 re: IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions July 2014
4.3 IFRIC Update July 2014
7.1 Memorandum from Mitchell Bryce dated 19 August 2014 re Revenue – Constituent feedback on Tier 2 disclosure proposals and proposal to supersede AASB Interpretation 1042
7.3 Summary of the operation of IASB/FASB Revenue Transition Resource Group
8.1 Memorandum from Kala Kandiah dated 19 August 2014 re ED 250: Investment Entities: Applying the Consolidation Exception
8.2 Issues paper: ED 250 Investment Entities – Applying the Consolidation Exception
8.3 ED 250 Investment Entities: Applying the Consolidation Exception Proposed amendments to AASB 10 and AASB 128
8.4 ED250 Investment Entities [sub 1]
8.4.1 ED250 Investment Entities [Sub 2]
9.1 Memorandum from Nikole Gyles dated 19 August 2014 re: Scope Exclusions in AASB 10 and AASB 128
9.2 Issues paper: Scope exclusions in AASB 10 and AASB 128
10.1 Memorandum from Evelyn Ling dated 19 August 2014 re Borrowing Costs of Not-for-Profit Public Sector Entities – Removal of the Expense Option
10.2 Staff paper: Application of the Process for Modifying IFRSs for PBE/NFP to Borrowing Costs
10.3 Issues paper: Transitional Provisions and Proposed Application Date – Proposed Amendments to AASB 123
10.4 Issues paper: Due Process – Proposed Amendments to AASB 123
10.5 AASB Process for Modifying IFRSs for PBE/NFP
11.1 Memorandum from Sue Lightfoot dated 19 August 2014 re: Accounting for Dynamic Risk Management
11.2 Discussion questions for AASB Accounting for Dynamic Risk Management roundtable
12.1 Memorandum from Sue Lightfoot dated 19 August  2014 re Insurance Contracts
12.2 Appendix to Agenda paper 12.1
12.3 Letter from IASB dated 24 July 2014 re: Recognition of Contractual Service Margin
13.1 Memorandum from Joanna Spencer dated 19 August 2014 re Service Performance Reporting
13.3 Issues Paper – Service Performance Reporting – Summary of AASB research to date
13.4 NZASB Extracts from draft of Exposure Draft PBE FRS 4[X] Service Performance Reporting (July 2014 NZASB Board paper 7.2)
13.5 IPSASB ‘At a Glance’ Exposure Draft Summary – Recommended Practice Guideline Reporting Service Performance Information
13.6 IPSASB ED 54 Reporting Service Performance Information [for information only]
14.1 Memorandum from Angus Thomson dated 19 August 2014 re Research Update
15.1 Memorandum from Christina Ng dated 26 August 2014 re: Service Concession Arrangements: Grantor’s Perspective
15.2 Issues paper: Scope of IFRS 15 in the context of Service Concession Arrangements
15.3 Issues paper: Application of IFRS 15 in the context of Service Concession Arrangements
16.1 Memorandum from Evelyn Ling and Jim Paul dated 19 August 2014 re: Fair Value Measurement - Implementation Issues of Not-for-Profit Entities
16.2 Issues paper: AASB 13 Fair Value Measurement  Disclosures for Not-for-Profit Entities – Implementation Issues
16.3 Issues paper: The relationship Between Current Replacement Cost as a Measure of Fair Value and Depreciated Replacement Cost as a Measure of Value in Use
16.4 Issues paper: Potential Inconsistencies between AASB 13 and other Australian Accounting Standards
16.5 Correspondence from Sydney Water dated 8 July 2014
16.6 Memorandum from Evelyn Ling dated 2 September 2014 re: Feedback on Agenda Paper 16.2
16.6.1 Correspondence dated 1 September 2014 from NSW Local Councils
17.1 Memorandum from Mitchell Bryce dated 19 August 2014 re: Property, Plant and Equipment – Residual Value
17.2 Issues paper: Definition and application of residual value
17.3 Submission to the AASB in relation to the definition, and application, of the term 'residual value' in AASB 116 - DG and AB Maxwell.
17.4 Submission to the AASB noting support for the residual value submission - Intentus Chartered Accountants.
18.1 Memorandum from Evelyn Ling dated 19 August 2014 re: References in Australian Accounting Standards to Incorporation of Information by Cross-Reference
18.2 Issues paper: Deletion of cross-references from Australian Accounting Standards
19.1 Memorandum from Jim Paul and Glenn Brady dated 19 August 2014 re: Income from Transactions of NFP Entities
19.2 Issues paper: Review of AASB’s Tentative Decisions regarding NFP modifications of IFRS 15 Revenue from Contracts with Customers that would be included in the AASB ED on Income from Transactions of NFP Entities
19.3 Inventory of AASB’s tentative decisions regarding NFP modifications of the IASB ED preceding IFRS 15
20.1 Memorandum from Nikole Gyles dated 19 August 2014 re: Leases – project update
20.2 Leases – Project Update July 2014
21.1 Memorandum from Lisa Panetta dated 19 August 2014 re: IASB's Disclosure Initiative - Project Update
21.2 Disclosure Initiative – Project Update July 2014
22.1 Memorandum from Sue Lightfoot dated 19 August   2014 re Financial Instruments
22.2 IASB Summary of IFRS 9

Meeting 16-17 July 2014. (No. 139)

Agenda Paper No. Document Title
3.1 Memorandum from Nikole Gyles dated 1 July 2014 re AASB Work Program – Standard Setting Directorate
3.4 Letter from AASB Chairman to IPSASB Chairman dated 30 May 2014 re IPSASB Exposure Draft ED 54 Reporting Service Performance Information
3.5 Letter from AASB Chairman to IASB Chairman dated 6 June 2014 re IASB Discussion Paper DP/2013/1 A Review of the Conceptual Framework for Financial Reporting: Supplementary Paper to AASB’s Submission
3.6 Letter from DG & AB MAXWELL Consulting Accountants re: Definition of Residual Value [AASB 116 sub 1]
3.7 Letter from AASB Chairman to Joe Hockey, Treasurer dated 27 June 2014 re Statement of Intent of the Australian Accounting Standards Board
3.8 Letter from Chief Financial Officer, Sydney Water to AASB Chairman dated 8 July 2014 re Clarification on the use of cost approach under AASB 13 Fair Value Measurement 
3.9 Letter from AASB Acting Chairman to IFRS Interpretations Committee Chairman dated 10 July 2014 re Agenda decisions - IAS 32 Financial Instruments: Presentation
3.10 Letter from AASB Acting Chairman to IASB Chairman dated 8 July 2014 re IASB Request for Information - Post-implementation Review:  IFRS 3 Business Combinations
4.1 Memorandum from Nikole Gyles and Mitchell Bryce dated 1 July 2014 re IFRS Interpretations Committee update
5.1 Memorandum from Mitchell Bryce  dated 10 July 2014 re Emerging Issue: Clarification of Acceptable Methods of Depreciation and Amortisation
5.3 Memorandum from Angus Thomson and Sue Lightfoot dated 10 July 2014 re EFRAG due process on leases
5.4 News item: EFRAG and the National Standard Setters ANC, ASCG, FRC and OIC invite companies to participate in an additional public consultation on lessee accounting
7.1 Memorandum From Kala Kandiah Dated 1 July 2014 Re Stapled Entities
8.1 Memorandum from Christina Ng dated 10 July 2014 re Service concession arrangements: Grantor's perspective
8.2 Information paper re Public Private Partnerships and Service Concession Arrangements
8.3 Issues paper re Revenue recognition from licences in the context of service concession arrangements
8.4 Notes on targeted outreach re service concession arrangements
8.5 PowerPoint presentation on IFRS 15 overview of licences guidance
9.1 Memorandum from Joanna Spencer dated 1 July 2014 re IPSASB Report - June 2014 meeting
9.2 IPSASB Meeting Report (June 2014)
10.1 Memorandum from Glenn Brady and Joanna Spencer dated 1 July 2014 re Revenue
10.2 PowerPoint presentation on Revenue
10.3 Issues paper re AASB Interpretation 1042
11.1 Memorandum from Mitchell Bryce and Nikole Gyles dated 1 July 2014 re Reduced Disclosure Requirements for Revenue Standard
12.1 Memorandum from Nikole Gyles dated 1 July 2014 re Leases – project update
12.2 Issues paper – Leases Project update (May/June 2014)
13.1 Memorandum from Sue Lightfoot dated 1 July 2014 re Insurance Contracts
13.2 Letter from AASB Acting Chairman dated 14 July re IASB Tentative Decision - Insurance Contracts Recognition of Contractual Service Margin
15.1 Memorandum from Lisa Panetta dated 1 July 2014 re Disclosure Initiative – issues for AASB’s submission to the IASB ED/2014/1 Disclosure Initiative
15.2 Issues paper – ED/2014/1 Disclosure Initiative
15.3 Submissions received on ED 249 Disclosure Initiative [subs 1-2]
15.3 Submissions received on ED 249 Disclosure Initiative [subs 3-4]
15.4 AASB ED 249 Disclosure Initiative (which incorporates IASB ED/2014/1)
16.1 Memorandum from Angus Thomson dated 1 July 2014 re Research Update
17.1 Memorandum from Sue Lightfoot dated 1 July 2014 re International Meetings
17.2 Agenda of ASAF Meeting – June
17.3 ASAF IASB Summary notes June 2014
18.1 Memorandum from Sue Lightfoot dated 1 July 2014 re IFRS Quality Control
18.2 EFRAG draft letter to the IASB

Meeting 28-29 May 2014. (No. 138)

Agenda Paper No. Document Title
3.1 Memorandum from Lisa Panetta and Nikole Gyles dated 13 May 2014 re AASB Work Program – Standard Setting Directorate
3.4 NZASB Communique 2014/16 - 30 April 2014 re PBE Exposure Drafts issued PBE EDs NZASB 2014-2 Interests In Other Entities (Amendments to PBE SFR-A(PS)) and NZASB 2014-3 Interests In Other Entities (Amendments to PBE SFR-A(NFP))
3.5 Letter from AASB Chairman to IFRS Interpretations Committee Chairman dated  30 April 2014 re Tentative Agenda Decision on Clarifying the measurement of liabilities under IAS 37
3.6 Letter from IASB Chairman to AASB Chairman dated 29 April 2014 re IASB Tentative Decisions - Insurance Contracts
3.7 Letter from AASB Chairman to IASB Chairman dated 17 April 2014 re IASB Tentative Decisions - Insurance Contracts
3.8 Report on International Forum of Accounting Standard-Setters (IFASS) — 6-7 March 2014
3.9 A Model for National Standard-Setters
3.10 Charter The IASB and other accounting standard-setters Working together to develop and maintain global financial reporting standards
3.11 Letter from IFASS Chairman to IASB Chairman dated 28 April 2014 re International Forum of Accounting Standard Setters: New Delhi, 6-7 March 2014
3.12 Letter from Peter Lane to AASB Chairman re AASB 141 Native Forestry dated 21 May 2014
4.1 Memorandum from Nikole Gyles and Mitchell Bryce dated 13 May 2014 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS IC Decisions – May 2014
4.3 IFRIC Update May 2014
5.1 Memorandum from Clark Anstis dated 13 May 2014 re Commencement Provision in AASB Standards
5.2 Memorandum from Kala Kandiah dated 26 May 2014 re Sweep issues arising on AASB 14 Regulatory Deferral Accounts ballot draft
5.3 Memorandum from Christina Ng dated 23 May 2014 re Equity Method: Share of Other Net Asset Changes - Project Update
7.1 Memorandum from Joanna Spencer dated 13 May 2014 re IPSASB Strategy Consultation
7.2 Issues paper re IPSASB Strategy Consultation
7.3 IPSASB ‘At a Glance’ document re IPSASB Strategy Consultation
7.4 IPSASB Strategy Consultation document
8.1 Memorandum from Evelyn Ling dated 13 May 2014 re Related party disclosures by not-for-profit public sector entities
8.2 Staff paper: Issues considered and tentative Board decisions
8.2.1 Memorandum from Evelyn Ling dated 13 May 2014 re AASB 124 Related Party Disclosures – Reduced Disclosure Requirements
8.3 Extracts from the minutes of previous AASB meetings
8.4 ED 214 Extending Related Party Disclosures to the Not-for-Profit Public Sector
8.5 Staff collation of submissions and roundtable comments (with staff comments and views) [for information only]
8.6 List of submissions received to ED 214 [for information only]
8.7 Staff summary of significant matters raised at roundtables (October 2011)
[for information only]
9.1 Memorandum from Ahmad Hamidi Ravari dated 13 May 2014 re Amending Application Focus of Standards
9.2 Amending Application Focus of Australian Accounting Standards
10.1 Memorandum from Nikole Gyles dated 13 May 2014 re Levies – Review of IFRS IC Agenda Decision
11.1 Memorandum from Nikole Gyles dated 13 May 2014 re Leases – project update
11.2 Leases – Project Update (IASB/FASB April 2014 Meeting)
12.1 Memorandum from Evelyn Ling dated 13 May 2014 re Narrow scope Amendments – Fair Value Measurement: Unit of Account
12.2 Memorandum from Kala Kandiah dated 13 May 2014 re Narrow Scope Amendments – IFRS 2
12.3 Memorandum from Kala Kandiah dated 13 May 2014 re Narrow Scope Amendments – Investment Entities
13.1 Memorandum from Sue Lightfoot dated 13 May 2014 re Insurance Contracts
14.1 Memorandum from Sue Lightfoot dated 13 May 2014 re Financial Instruments
14.2 IASB Webinar Slides Accounting for Dynamic Risk Management (29 April 2014)
14.3 June 2014 ASAF Meeting Agenda Paper 5A Macro Hedging
15.1 Memorandum from Clark Anstis dated 13 May 2014 re Post-Implementation Review of IFRS 3 and AASB 3 Business Combinations
15.2 Issues paper: Post-Implementation Review:  Business Combinations
15.3 Submissions received on AASB ITC 30 [subs 1-4]
15.3 Submissions received on AASB ITC 30 [sub 5]
15.4 Staff summary of significant matters raised at AASB Discussion Forum (April 2014)
15.5 AASB Invitation to Comment ITC 30 Request for Comment on IASB Request for Information on Post-implementation Review: IFRS 3 Business Combinations (February 2014)
16.1 Memorandum from Jim Paul and Glenn Brady dated 13 May 2014 re Income from Transactions of Not-For-Profit Entities: Summary of project developments and staff project plan
17.1 Memorandum from Nikole Gyles and Robert Keys dated 13 May 2014 re Consideration of feedback received on ED 248 Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements
17.2 ED 248 comment letter analysis
17.3 Comment letters received on ED 248 [subs 1-2]
17.3 Comment letters received on ED 248 [sub 3]
17.4 ED 248 Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements
17.5 AASB Staff Paper Transitioning to and between Tiers of General Purpose Financial Reporting
18.1 Memorandum from Angus Thomson dated 13 May 2014 re Disclosure Initiative
18.2 AASB staff note on IASB Disclosure Initiative

Meeting 8-9 April 2014. (No. 137)

Agenda Paper No. Document Title
3.1 Memorandum from Lisa Panetta and Nikole Gyles dated 24 March 2014 re AASB Work Program – Standard Setting Directorate
3.4 CCAB Press release dated 25 February 2014 re CCAB welcomes first authoritative study into international financial reporting standards for NPOs
3.5 Comment letters received on ED 246 Equity Method in Separate Financial Statements [sub 5]
3.6 Comment letters received on ED 247 re Annual Improvements to IFRSs 2012-14 Cycle [subs 1-3]
3.7 Letter from AASB Chairman to IFRS Interpretations Committee Chairman dated 20 February 2014 re Tentative agenda decision - IFRS 3 Business Combinations - identification of the acquirer in accordance with IFRS 3 and the parent in accordance with IFRS 10 Consolidated Financial Statements in a stapling arrangement
3.8 Letter from AASB Chairman to Ronnie Downes, Deputy Head of Division Public Governance and Territorial Development Directorate, Budgeting and Public Expenditures Division, OECD dated 13 February 2014 re Draft Principles of Budgetary Governance
3.9 Letter from AASB Chairman to IPSASB Technical Director dated 14 February 2014 re IPSASB Exposure Draft 53 First-Time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs)
3.10 Letter from AASB Chairman to IASB Chairman dated 12 March 2014 re IASB ED/2013/11 Annual Improvements to IFRSs 2012-2014 Cycle
3.11 Letter from AASB Chairman to IPSASB Technical Director dated 13 March 2014 re IPSASB EDs 48-52 Interests in Other Entities
3.12 Letter from AASB Chairman to IFRS Interpretations Committee Chairman dated 14 March 2014 re  Tentative agenda decision - IAS 32 Financial Instruments: Presentation – accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor
3.13 Letter from Kevin Stevenson to David Morris MP re: ACPAC liaison in relation to financial reporting requirements dated 31 March 2014
4.1 Memorandum from Nikole Gyles and Mitchell Bryce dated 24 March 2014 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS IC Decisions dated 24 March 2014
4.3 IFRIC Update dated March 2014
5.1 Memorandum from Lisa Panetta dated 3 April 2014 re: IASB's Disclosure Initiative & Current/Non-Current Classification of Liabilities: Project Update
7.1 Memorandum from Sue Lightfoot dated 24 March 2014 re International Meetings Debrief
7.2 Agendas for the ASAF, IFASS, AOSSG and Regional Policy Forum meetings held in March 2014
7.3 IFASS Agenda Paper 7.3 re: Hedge Accounting [For Information]
7.4 Regional Policy Forum Paper from Kevin Stevenson re: A New Approach to Lease Accounting [For information]
8.1 Memorandum from Mitchell Bryce and Evelyn Ling dated 24 March 2014 re finalising the recently issued IASB Annual Improvements (2010-2012 and 2011-2013 Cycles)
8.2 Staff Paper - Analysis of IASB Annual Improvements to IFRSs
9.1 Memorandum from Sue Lightfoot dated 24 March re: Insurance Contracts Project Update
9.2 Insurance – Project Update
11.1 Memorandum from Christina Ng dated 24 March 2014 re: Equity Method: Share of Other Net Assets Changes – Project Update
11.2 EFRAG paper on Concerns with IAS 28 Equity Method
12.1 Memorandum from Sue Lightfoot dated 24 March 2014 re Financial Instruments Project Update
13.1 Memorandum from Nikole Gyles dated 24 March 2014 re: Leases – Project Update
13.2 Leases – Project Update
14.1 Memorandum from Joanna Spencer dated 24 March 2014 re IPSASB ED 54 Reporting Service Performance Information and AASB project of Service Performance Reporting
14.2 Issues Paper on ED 54 Reporting Service Performance Information
14.3 IPSASB ‘At a Glance’ document on ED 54 Reporting Service Performance Information
14.4 IPSASB ED 54 Reporting Service Performance Information
14.5 Issues paper on AASB Project on Service Performance Reporting
15.1 Memorandum from Angus Thomson dated 24 March 2014 re Superannuation Entities
15.2 Formal submissions made on Draft AASB 105X Superannuation Entities for fatal flaw review [subs 1-4]
15.3 Marked-up Draft AASB 105X Superannuation Entities
15.4 Memorandum from Angus Thomson dated 2 April 2014 re: Superannuation Entities
16.1 Memorandum from Joanna Spencer dated 24 March 2014 re IPSASB Report - March 2014 meeting
16.2 Report on the IPSASB March meeting
16.3 Highlights of IPSASB Meeting March 2014

Meeting 13 February 2014. (No. 136)

Agenda Paper No. Document Title
3.1 Memorandum from Lisa Panetta and Nikole Gyles dated 28 January 2014 re AASB Work Program – Standard Setting Directorate
3.4 Letter from AASB Chairman and CEO to IASB Chairman dated 17 January 2014 re IASB Agenda decision – Disclosure requirements about an assessment of going concern
3.5 Letter from Ian McPhee, Auditor-General, ANAO to Greg Hallam, CEO Local Government association of Queensland re: 2013 LGAQ Annual Conference: Resolution Number 15 Accounting Standards – Recognition of Review by Not for Profit Organisations (NFPs)
3.6 Comment letters received on AASB Invitation to Comment ITC 29 A Review of the IASB’s Conceptual Framework for Financial Reporting [sub 8]
3.7 Memorandum from Joanna Spencer dated 28 January 2014 re IPSASB Report December 2013 meeting
3.7.1 NZ Report on the IPSASB meeting (December 2013)
3.7.2 IPSASB Meeting Highlights – December 2013
3.8 Comment letters received on ED 246 Equity Method in Separate Financial Statements [subs 1-2]
3.8 Comment letters received on ED 246 Equity Method in Separate Financial Statements [subs 3-4]
3.9 Letter from AASB Chairman to IASB Chairman dated 3 February 2014 re AASB comments on IASB Exposure Draft ED/2013/10 Equity Method in Separate Financial Statements
4.1 Memorandum from Nikole Gyles and Mitchell Bryce dated 28 January 2014 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS IC Decisions – January 2014
4.3 IFRIC Update January 2014
7.1 Memorandum from Sue Lightfoot dated 28 January 2014 re Financial Instruments -Project Update
7.2 IASB tentative decisions re: Impairment
7.3 IASB tentative decisions re: Classification and Measurement
8.1 Memorandum from Sue Lightfoot dated 28 January 2014 re Insurance Contracts - Project Update
9.1 Memorandum from Nikole Gyles dated 28 January 2014 re Leases - Project Update
9.2 Leases- Project Update
11.1 Memorandum from Mitchell Bryce and Nikole Gyles dated 28 January 2014 re IFRS for SMEs – key issues for AASB submission
11.2 AASB Staff Issues Paper – ED/2013/9 Proposed amendments to IFRS for SMEs
11.3 Snapshot: Comprehensive review of the IFRS for SMEs
11.4 IASB ED/2013/9 Proposed amendments to IFRS for SMEs
12.1 Memorandum from Joanna Spencer dated 28 January 2014 re IPSASB EDs on Interests in Other Entities
12.1.1 IPSASB ‘At a Glance’ document Interests in Other Entities – Summary of Five Exposure Drafts
12.2 AASB Staff Issues Paper – IPSASB ED 48 Separate Financial Statements
12.2.1 IPSASB ED 48 Separate Financial Statements
12.3 AASB Staff Issues Paper – IPSASB ED 49 Consolidated Financial Statements
12.3.1 IPSASB ED 49 Consolidated Financial Statements
12.4 AASB Staff Issues Paper – IPSASB ED 50 Investments in Associates and Joint Ventures
12.4.1 IPSASB ED 50 Investments in Associates and Joint Ventures
12.5 AASB Staff Issues Paper – IPSASB ED 51 Joint Arrangements
12.5.1 IPSASB ED 51 Joint Arrangements
12.6 AASB Staff Issues Paper – IPSASB ED 52 Disclosure of Interests in Other Entities
12.6.1 IPSASB ED 52 Disclosure of Interests in Other Entities
12.7 Memorandum from Kevin Stevenson dated 10 February 2014 re The Future Governance of IPSASB
12.7.1 The Future Governance of the International Public Sector Accounting Standards Board (IPSASB) (January 2014)
13.1 Memorandum from Evelyn Ling dated 28 January 2014 re Annual Improvements to IFRSs 2012-2014 Cycle
13.2 Preliminary AASB staff views on IASB ED Annual Improvements to IFRSs 2012-2014 Cycle
13.3 AASB ED 247 Annual Improvements to IFRSs 2011-2014 Cycle

Meeting 11-12 December 2013. (No. 135)

Agenda Paper No. Document Title
3.1 Memorandum from Lisa Panetta and Nikole Gyles dates 26 November 2013 re AASB Work Program - Standard Setting Directorate
3.4 Comment letters received on ED 244 Insurance [subs 8 - 12]
3.5 Submission from AASB Chairman to IASB Chairman re IASB Exposure Draft ED/2013/7 Insurance Contracts dated 31 October 2013
3.6 Comment letters received on ED 245 Agriculture: Bearer Plants [sub 4]
3.7 Submission from AASB Chairman to IASB Chairman re IASB Exposure Draft ED/2013/8 Agriculture: Bearer Plants dated 28 October 2013
3.8 Newspaper articles re AOSSG 5th Annual Meeting, Sri Lanka
3.10 IFRS Foundation Comments on the Maystadt Report, December 2013
4.1 Memorandum from Nikole Gyles and Shaun Steenkamp dated 29 November 2013 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions – November 2013
4.3 IFRIC Update November 2013
4.4 Memorandum from Christina Ng dated 26 November 2013 re Sale or Contribution of Assets between an Investor and Associates or Joint Venutures - Project Update
4.5 Memorandum from Christina Ng dated 26 November 2013 re Acquisitions of an Interest in a Joint Operation - Project Update
4.6 Memorandum from Christina Ng dated 26 November 2013 re Equity Method: Share of Other Net Asset Changes - Project Update
5.2 Memorandum from Kala Kandiah dated 10 December 2013 re Proposed Amendments to AASB 127
5.2.1 AASB ED 246 Equity Method in Separate Financial Statements (which incorporates IASB ED/2013/10)
7.1 Memorandum from Joanna Spencer dated 26 November 2013 re Withdrawl of AASB 1031 Materiality
7.2 Staff issues paper re Withdrawal of AASB 1031 Materiality
8.1 Memorandum from Jim Paul dated 28 November 2013 re IASB Conceptual Framework Discussion Paper DP/2013/1
8.2 Draft Board Submission on IASB DP/2013/1
8.3 Notes on AASB Forums held in October 2013 regarding IASB DP/2013/1
8.4 Comment letters received on AASB Invitation to Comment ITC 29 (incorporating IASB DP/2013/1) [subs 1 - 6]
8.4 Comment letters received on AASB Invitation to Comment ITC 29 (incorporating IASB DP/2013/1) [sub 7]
8.5 Conceptual Framework Discussion Paper on Liability Equity Classification
9.1 Memorandum from Sue Lightfoot dated 26 November 2013 re Financial Instruments Project Update
9.3 Tier 2 Disclosures Arising from IFRS 9 (2013)
9.4 Comment letters received on Tier 2 Supplement to ED208 Hedge Accounting [subs 1-2]
10.1 Memorandum from Nikole Gyles dated 26 November 2013 re Leases - Project Update
10.1.1 Memorandum from Nikole Gyles dated 10 December 2013 re Leases - Project Update
10.2 Memorandum from Shaun Steenkamp and Nikole Gyles dated 26 November 2013 re Tier 2 Leases Comment Letter Analysis
10.2.1 Tier 2 Supplement to ED242: Comment Letter Analysis
10.2.2 Comment letters received in response to Tier 2 Supplement to ED 242 [subs1-2]
10.2.2 Comment letter received in response to Tier 2 Supplement to ED 242 [sub 3]
11.1 Memorandum from Christina Ng dated 26 November 2013 re Revenue based projects - Project Update
11.2 Memorandum from Christina Ng and Kala Kandiah dated 26 November 2013 re Service Concession Arrangements: Grantor - Project Update
12.1 5th AOSSG Agenda dated 27-28 November 2013
13.1 Memorandum from Lisa Panetta dated 26 November 2013 re IASB's Disclosure Initiative: Project Update
13.2 IASB's Disclosure Initative: Project Update - Tenative decisions made by the IASB - October and November 2013
13.3 IASB's Disclosure Initative: Disclosure Requirements about an Assessment of Going Concern - Tentative decisions made by the IASB - November 2013
14.1 Memorandum from Joanna Spencer dated 26 November 2013 re IPSASB ED 53 First-Time Adoption of Accrual Basis IPSASs
14.2 Staff issues paper re IPSASB ED 53 First-Time Adoption of Accrual Basis IPSASs
14.3 IPSASB ED 53 First-Time Adoption of Acccrual Basis International Public Sector Accounting Standards (IPSASs)
14.4 IPSASB ED 53 'At a Glance'

Meeting 23-24 October 2013. (No. 134)

Agenda Paper No. Document Title
3.1 Memorandum from Julie Smith and Nikole Gyles dated 8 October 2013 re AASB Work Program – Standard Setting Directorate
3.3 AASB Submission to the IASB dated 13 September 2013 re Report and Feedback Statement: Post-implementation Review of IFRS 8
3.4 AASB Letter to IFRS Interpretation Committee dated 6 September 2013 re Clarification of measurement of liabilities under IAS 37 in the context of ETSs
3.5 AASB submission to IASB dated 26 August 2013 AASB comments on IASB Exposure Draft ED/2013/5 Regulatory Deferral Accounts
3.6 AASB submission to IASB dated 17 September 2013 re IASB Exposure Draft ED/2013/6 Leases
3.7 Submissions on ED242 Leases [subs 9-16]
3.9 Submissions on Tier 2 ED 230 [subs 1-2]
3.10 Submissions on Tier 2 ED 237 [subs 1-2]
3.12 Letter from AASB Chairman to IFRS Interpretations Committee dated 11 September 2013 re Clarification of accounting for a business combination achieved by contract alone
3.13 Summarised key points from IASB Roundtable discussions on IASB ED/2013/6 Leases held in Singapore on 4 October 2013
4.1 Memorandum from Nikole Gyles and Shaun Steenkamp dated 8 October 2013 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions – September 2013
4.3 IFRIC Update September 2013
7.1 Memorandum from Christina Ng and Sue Lightfoot dated 2 October 2013 re Financial Instruments Project Update
7.2 IASB June 2013 IFRS Conference Slides: Macro Hedge Accounting
8.1 Memorandum from Joanna Spencer dated 8 October 2013 re Withdrawal of AASB 1031 Materiality
8.2 Staff collation the responses to ED 243
8.3 Submissions received on ED 243 [subs1-8]
8.4 AASB Exposure Draft ED 243 (June 2013)
9.1 Memorandum from Jim Paul dated 8 October 2013 re IASB Conceptual Framework Discussion Paper DP/2013/1
9.2 AASB Staff Issues Paper on Presentation and Disclosure (Section 7) in IASB DP/2013/1
9.3 AASB Staff Issues Paper on Derecognition in IASB DP/2013/1
9.4 AASB Staff Issues Paper on Puttable Instruments in IASB DP/2013/1
9.5 Extracts from IASB DP/2013/1
10.1 Memorandum from Sue Lightfoot dated 9 October 2013 re Insurance Contracts
10.2 Notes from Roundtables on ED 244 Insurance Contracts
10.3 Draft AASB comment letter dated XX October 2013 to IASB re IASB ED/2013/7 Insurance Contracts
10.4 Submissions on ED 244 Insurance [subs 1-6]
11.1 Memorandum from Ahmad Hamidi dated 8 October 2013 re Emissions Trading Schemes
11.2 Accounting for Permits under Emission Trading Schemes
13.1 Memorandum from Joanna Spencer dated 8 October 2013 re IPSASB Report – September 2013 meeting
13.2 NZ Report on the IPSASB Meeting (September 2013)
13.3 IPSASB Staff Summary on the IPSASB Meeting (September 2013)
14.1 Memorandum from Shaun Steenkamp and Kala Kandiah dated 8 October 2013 re Bearer Plants – issues for AASB’s submission to the IASB
14.2 Issues Paper – AASB ED 245 (IASB ED/2013/8) Agriculture: Bearer Plants
14.3 Submissions received on ED 245 [subs 1-2]
14.4 AASB ED 245 Agriculture: Bearer Plants
15.1 Memorandum from Clark Anstis, Lisa Panetta and Joanna Spencer dated 9 October 2013 re Australian Implementation Guidance for NFP Entities re Control and Structured Entities
15.2 Issues paper – Implementation Guidance Sweep Issues
16.1 Memorandum from Lisa Panetta dated 8 October 2013 re IASB’s Disclosure Initiative: Project Update
16.2 IASB’s Disclosure Initiative: Project Update – Tentative decisions made by the IASB – September 2013

Meeting 4-5 September 2013. (No. 133)

Agenda Paper No. Document Title
3.1 Memorandum from Julie Smith and Nikole Gyles dated 20 August 2013 re AASB Work Program – Standard Setting Directorate
3.1.1 Summary of AASB Work Program – Standard Setting (August 2013)
3.1.2 Detailed AASB Work Program – Standard Setting (August 2013)
3.1.3 AASB Work Program – Research Centre (August 2013)
3.3 AASB Submission to the IASB dated 25 July 2013 re Exposure Draft ED/2013/4 Defined Benefit Plans: Employee Contributions
3.4 Memorandum from Jim Paul dated 16 August 2013 re AASB Submission on IPSASB ED on Presentation
3.4.1 AASB Submission dated 16 August 2013 re IPSASB ED on Presentation
3.4.2 HoTARAC submission dated 14 August 2013 to IPSASB on Presentation
3.5 AASB Submission to IFRIC dated 26 July 2013 re IFRIC 21 Levies
4.1 Memorandum from  Nikole Gyles  and Shaun Steenkamp dated 20 August 2013 re IFRS Interpretations Committee Update
4.2 AASB Staff Summary of IFRS Interpretations Committee Decisions – July 2013
4.3 IFRIC Update July 2013
5.1 Memorandum from  Nikole Gyles and Shaun Steenkamp  dated 20 August 2013 re Tier 2 Supplement to ED 242 Leases – Sweep issues
5.1.1 Analysis of Board Member Comments on Pre-ballot Draft – Tier 2 Supplement to ED 242 Leases
7.1 Memorandum from Ahmad Hamidi Ravari dated 20 August 2013 re Post- implementation Review of IFRS 8  Operating Segments
7.2 IFRS 8 Post-implementation Review: Reflecting on the IASB’s Report and Feedback Statement
7.3 IFRS Report and Feedback Statement, Post-implementation Review: IFRS 8 Operating Segments
8.1 Memorandum from Jim Paul dated 20 August 2013 re IASB Conceptual Framework Discussion Paper DP/2013/1
8.2 AASB Staff Issues Paper on Definition of Equity and Distinction between Liability and Equity Instruments in IASB DP/2013/1
8.3 Extracts from IASB DP/2013/1
9.1 Memorandum from Nikole Gyles dated 20 August 2013 re issues for submission to the IASB in ED/2013/6 Leases
9.2 Issues paper – ED/2013/6 Leases
9.3 Summary of roundtable discussions
9.4 Submissions Received on ED 242 Leases [subs 1 – 6]
10.1 Memorandum from Christina Ng and Sue Lightfoot dated 19 August 2013 re Financial Instruments Project Update
10.2 IASB June 2013 – IFRS Conference Slides: Macro Hedge Accounting
11.1 Memorandum from Lisa Panetta and Jim Paul dated 20 August 2013 re IASB Discussion Forum – Disclosure
11.2 AASB Staff Issues Paper – IASB Discussion Forum
11.3 IFRS Discussion Forum – Financial Reporting Disclosure Feedback Statement
12.1 Memorandum from Ahmad Hamidi Ravari dated 20 August 2013 re Emission Trading Schemes – Project Plan and Recognition of Emission Liabilities
12.2 AASB Issues paper: Approaches to Recognition and Measurement of Emission Liabilities arising from Emission Trading Schemes
13.1 Memorandum from Clark Anstis, Lisa Panetta and Joanna Spencer dated 20 August 2013 – Australian Implementation Guidance for Not-for-Profit Entities re Control and Structured Entities
13.2 Collation of Responses to ED 238
13.3 Non-confidential Submissions received on ED 238
13.4 AASB Exposure Draft ED 238 Consolidated Financial Statements – Australian Implementation Guidance for Not-for-Profit Entities
14.1 Memorandum from Sue Lightfoot dated 20 August 2013 re Insurance Contracts
14.2 AASB Issues Paper on ED 244  Insurance Contracts from Sue Lightfoot
14.4 Memorandum from Sue Lightfoot dated 20 August 2013 re Issues Paper on ED 241 Amendments to AASB 1038 arising from AASB 10 in relation to consolidation and interests of policyholders
14.5 Submissions received on ED 241 [subs 1- 5]
15.1 Memorandum from Evelyn Ling dated 20 August 2013 re update on the responses to ED 243 Withdrawal of AASB 1031 Materiality
15.2 Submissions received on ED 243 [subs 1-2]
16.1 Memorandum from Lisa Panetta dated 20 August 2013 re Tier 2 Supplement to ED 235 - Recoverable Amount Disclosures from Non-Financial Assets
16.2 Submission received on Tier 2 Supplement to ED 235 from PricewaterhouseCoopers dated 15 July 2013 [sub 1]
17.1 Memorandum from Evelyn Ling dated 20 August 2013 re sweep issue arising on the revised AASB Framework
17.2 Extracts from the minutes of previous AASB Board meetings
17.3 AASB Staff Issues Paper: Manner in which the 2010 IASB chapters should be incorporated into the Australian Framework

 

Meeting 17-18 July 2013. (No. 132)

Agenda Paper No. Document Title
3.1 Memorandum from Julie Smith and Robert Keys re AASB Work Program  dated 2 July 2013
3.1.1 Summary of AASB Work Program (June 2013)
3.1.2 Detailed AASB Work Program (June 2013)
3.3 Letter from AASB Chairman to International Accounting Standards Board Chairman  dated 7 June 2013 re IASB Request for Information: Rate Regulation
3.4 Letter from AASB Chairman to Technical Director, International Public Sector Accounting Standards Board dated 3 June 2013 re IPSASB Exposure Draft Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Measurement of
3.5 ACNC media release, QUT and not-for-profit sector reduce red tape to save charities millions dated 12 June 2013
3.7 Letter from Alan Greenslade, First Assistant Secretary, Department of Finance and Deregulation Letter from AASB Chairman to AASB Chairman dated 18 June 2013 re Clarification of the intent of Aus Paragraph 26.2 of AAASB 137 Provisions, Contingent Liabilities and Contingent Assets and reply from AASB Chairman dated 4 July 2013
4.1 Memorandum from Nikole Gyles dated 2 July re  IFRS Interpretations Committee update
7.1 Memorandum from Sue Lightfoot and Christina Ng dated 2 July 2013 re Financial Instruments: Project Update
7.2 AASB submission to IASB on IASB ED/2013/3 Financial Instruments: Expected Credit Losses
7.3 Submissions on ED 237 Financial Instruments: Expected Credit Losses[sub 3-5]
7.3 Submissions on ED 237 Financial Instruments: Expected Credit Losses [sub 6-9]
8.1 Memorandum from Jim Paul dated 2 July 2013 re IPSASB Conceptual Framework ED Presentation in General Purpose Financial Reports
8.2 AASB Staff Issues Paper: IPSASB Conceptual Framework EDPresentation in General Purpose Financial Reports
8.3 IPSASB Conceptual Framework ED Presentation in General Purpose Financial Reports
9.1 Memorandum from Sue Lightfoot dated 3 July 2013 re Insurance Contracts Update & Status Report
9.2 IASB Exposure Draft ED/2013/7 Insurance Contracts
9.3 IASB Snapshot: Insurance Contracts
10.2 IASB Snapshot: Leases (for information only)
11.1 Memorandum from Kala Kandiah dated 1 July 2013 re Proposed amendments to AASB 119 (2011)
11.2 AASB ED 239 Defined Benefit Plans: Employee Contributions (which includes IASB ED/2013/4)
11.3 Submission on ED 239  Defined Benefit Plans: Employee Contributions[subs 1-2]
13.1 Memorandum from Clark Anstis and Lisa Panetta dated 2 July 2013 re  Implementation Guidance for NFP Entities re AASB 10
13.2 Submissions on ED 238 Consolidated Financial Statements – Australian Implementation Guidance for Not-for-Profit Entities  [subs1-11]
13.4 AASB Exposure Draft ED 238
14.1 Memorandum from Jim Paul dated 2 July 2013 re IASB Conceptual Framework Developments (Draft IASB Discussion Paper)
14.2 AASB Staff Issues Paper on IASB Conceptual Framework Developments (Draft IASB Discussion Paper): Definitions of the elements of financial statements
14.3 AASB Staff Issues Paper on IASB Conceptual Framework Developments (Draft IASB Discussion Paper): Recognition and derecognition of the elements of financial statements
14.4 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10B(a): Elements of financial statements
14.5 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10C(a): Additional guidance to support the asset and liability definitions
14.6 IFRS Staff Paper – for IASB’s April 2013 meeting – Agenda Paper 10D(a): Recognition and derecognition
15.1 Memorandum from Kala Kandiah dated 2 July 2013 re  IASB proposals: Regulatory Deferral Accounts
15.2 AASB ED 240 Regulatory Deferral Accounts, which incorporates IASB ED/2013/5
16.1 Memorandum from Ahmad Hamidi dated 2 July 2013 re IFRIC 21 and the Australian Carbon Tax
16.2 Examining the Implications of Australian Interpretation 21 Levies for the Fixed Price Phase of the Carbon Pricing Mechanism
17.1 Memorandum from Clark Anstis dated 2 July 2013 re IPSASB June 2013 meeting
17.2 NZ Report on IPSASB meeting

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)
3.9 Letter from AASB Chairman to Technical Director, International Public Sector Accounting Standards Board dated 15 May 2013 re IPSASB Exposure DraftConceptual Framework for General Purpose Financial Reporting by Public Sector Entities: Elements and Recognition in Financial Statements
3.10 IFRS Press Release dated 28 May 2013 re IASB publishes Feedback Statement on Disclosure Forum, calls for behavioural change regarding financial information disclosure
4.1 Memorandum from Nikole Gyles dated 14 May 2013 re IFRS Interpretations Committee update
4.3 AASB Staff Summary of IFRS IC Decisions – May 2013
4.4 IFRIC Update May 2013
5.2 Memorandum from Robert Keys & Evelyn Ling dated 24 May 2013 re Proposed withdrawal of AASB 1031 Materiality
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
9.2 Issues paper: IASB proposals on Financial Instruments: Expected Credit Losses
9.3 Notes on AASB Roundtables on Financial Instruments: Expected Credit Losses
9.4 Submission on ED 237 Financial Instruments: Expected Credit Losses [sub 1]
9.4 Submission on ED 237 Financial Instruments: Expected Credit Losses [sub 2]
11.1 Memorandum from Jim Paul dated 15 May 2013 re IASB Conceptual Framework Developments (Draft Discussion Paper)
11.2 AASB Staff Issues Paper on 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)
11.11 AASB Staff PowerPoint presentation
12.1 Memorandum from Nikole Gyles dated 14 May 2013 re IASB Request for Information: Rate Regulation
12.2 Staff Issues Paper: The main preliminary issues that could be raised in response to the IASB’s Request for Information on 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]