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Submissions to other organisations

The AASB makes submissions on matters of national interest to the Board to other regulatory authorities and Government departments and inquiries. When the matters are of public interest, the Board believes its views should be open to public scrutiny and intends to make them available here.

AASB submissions on work-in-progress documents are available under Work in Progress/Submissions from AASB for pending proposal documents or Archive/Search for a specific document for archived proposal documents.

AASB public submissions

Name Date
AASB Submission to Treasury on Reducing the financial reporting burden by increasing the thresholds for large proprietary companies Dec 2018
AASB Submission to Treasury on Modernising Business Registers and Director Identification Numbers Legislation Nov 2018
AASB submission to the European Commission consultation on Fitness Check on the EU Framework for Public Reporting by Companies Jul 2018
AASB presentation to ASAF 2016 December Meeting - Country-by-country reporting: Update on AASB approach Nov 2016
AASB presentation to ASAF 2016 December Meeting - Digital currency – A case for standard setting activity, A perspective by the Australian Accounting Standards Board Nov 2016
AASB comment letter to IPSASB re IPSASB ED 60 Public Sector Combinations Jun 2016
AASB letter to APV Valuers and Asset Management re Clarification of Issues Flowing from May 2015 ‘Residual Value’ Decision Dec 2015
AASB comment to the IFRS Foundation Trustees’ Review of Structure and Effectiveness: Issues for the Review – July 2015 Nov 2015
AASB comment letter to IPSASB re  IPSASB ED 56 The Applicability of IPSASs Nov 2015
AASB comment to the IFRS Interpretation Committee’s tentative agenda decisions on IFRS 5 – Various IFRS 5-related issues Oct 2015
AASB comment letter to the International Valuation Standards Council’s Exposure Draft Proposed Amendments to the International Valuation Standards Jun 2015
AASB comment to the IFRS Interpretation Committee’s tentative agenda decisions on IFRIC 21 Levies Oct 2014
AASB comment to the IFRS Interpretation Committee’s tentative agenda decisions in relation to IAS 16 Property, Plant and Equipment Sep 2014
AASB comment letter to the IASB Tentative Decision – Insurance Contracts Recognition of Contractual Service Margin Jul 2014
AASB comment to the IFRS Interpretation Committee’s agenda decisions in relation to IAS 32 Financial Instruments: Presentation Jul 2014
AASB comment to the IFRS Interpretation Committee on IAS 37 measurement of liabilities tentative agenda decisions Apr 2014
AASB comment letter to the IASB on Insurance Contracts tentative decision Apr 2014
AASB Submission to The IPSASB Governance Review Group Re: Public Consultation: The Future Governance of the International Public Sector Accounting Standards Board (IPSASB) (January 2014) Mar 2014
AASB comment letter to the IFRS Interpretations Committee - Tentative agenda decision - IAS 32 Financial Instruments: Presentation Mar 2014
AASB comments on IASB Exposure Draft ED/2013/9 Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities Feb 2014
AASB comment letter to the IFRS Interpretations Committee - 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 Feb 2014
AASB Submission to IASB in relation to IASB Agenda decision - Disclosure requirements about an assessment of going concern Jan 2014
AASB Submission to the IFRS Interpretations Committee - Clarification of accounting for a business combination achieved by contract alone Sep 2013
AASB Submission to the IFRS Interpretations Committee - Clarification of measurement of liabilities under IAS 37 in the context of ETSs Sep 2013
AASB Submission to the IFRS Interpretations Committee - Clarification of accounting for levies that are subject to a minimum activity threshold Jul 2013
AASB Submission to IASB on Request for Information: Comprehensive Review of IFRS for SMEs Nov 2012
AASB Submission to ASIC on Consultation Paper 187 Effective disclosure in an operating and financial review  Nov 2012
AASB Submission to IFRS Foundation – ITC – IASB and IFRS Interpretations Committee Due Process Handbook Aug 2012
AASB Submission to the IFRS Interpretations Committee on the IFRS Interpretations Committee tentative agenda decision relating to IAS 12 Income Taxes Oct 2011
AASB Submission to the IFRS Interpretations Committee on two tentative agenda decisions relating to IFRS 3 Business Combinations Aug 2011
AASB Submission to the IFRS Foundation Trustees on their Strategy Review Jul 2011
AASB Submission to the Monitoring Board on its Consultative Report on the Review of the IFRS Foundation’s Governance Apr 2011
AASB Submission to the IFRS Foundation Trustees on their review of strategies relating to the work of the IASB Mar 2011
AASB comments on IVSC Exposure Draft Proposed New International Valuation Standards Sep 2010
AASB Submission on Corporations Amendment (Corporate Reporting Reform) Bill 2010 Feb 2010
AASB Submission on Exposure draft of revised Cooperatives Law Feb 2010
AASB staff response to UK FRED 42 Heritage Assets Oct 2008
AASB Submission on Treasury's Discussion Paper: Financial Reporting by Unlisted Public Companies Aug 2007
AASB Submission to Financial Reporting Council (FRC) on Sector-Neutral Accounting Standard-Setting in Australia Oct 2006
AASB Submission on Corporate and Financial Services Review May 2006
AASB Submission to Treasury on IFRS and Distributable Dividends Oct 2005
AASB Submission to Treasury on Draft CLERP 9 Bill Nov 2003
AASB Submission to the HIH Inquiry Aug 2002