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 |