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Work in progress documents - archive

Archived work-in-progress documents are proposal documents of various types that have been superseded. The documents are classified into the following groups: Proposed Agenda Decisions, Exposure Drafts, Draft Interpretations, Invitations to Comment, and Discussion Papers. Within each group, the documents are presented in issue date order. The documents have been superseded in some way by later decisions of the AASB. For example, the Board may have considered the comments received on an Exposure Draft and have decided to issue a Standard or another Exposure Draft or to discontinue the project.

Clicking on a detailed-view button [+] gives links to any related pronouncements (as at the date of issue of the proposal document), submission from the AASB and comment letters to the AASB.

Proposed Agenda Decision - Tentative Agenda Decision Materiality of Key Management Personnel Related Party Transactions for Public Sector Entities - December 2016 - Archive

Download PDF - 170K

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Proposed Agenda Decision - AASB 112 - Accounting for Income Tax of Public Sector Entities - September 2015 - Archive

Download PDF - 91K

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Proposed Agenda Decision - AASB 116 - Recognition of Residual Value for Infrastructure Assets - February 2015 - Archive

Download PDF - 55K

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Proposed Agenda Decision - Australian Minerals Resource Rent Tax (MRRT) - December 2011 - Archive

Download PDF - 180K

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Proposed Agenda Decision - AASB 118 Revenue - Recognition of Franked Dividend Revenue - November 2007 - Archive

Download PDF - 36K

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Exposure Draft - Fatal Flaw Draft - Amendments to Australian Accounting Standards – Disclosure of GFS Measures of Key Fiscal Aggregates and GAAP/GFS Reconciliations - November 2019 - Archive

Download PDF - 359K

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Exposure Draft - Fatal Flaw Draft - Amendments to Australian Accounting Standards – Class of Right-of-Use Assets arising under Concessionary Leases - October 2019 - Archive

Download PDF - 335K

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Exposure Draft - Fatal Flaw Draft - Amendments to Australian Accounting Standards – Disclosure of the Effect of New IFRS Standards Not Yet Issued in Australia - October 2019 - Archive

Download PDF - 292K

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Exposure Draft - Fatal Flaw Draft - Amendments to Australian Illustrative Examples for Not-for-Profit Entities accompanying AASB 15 - October 2019 - Archive

Download PDF - 200K

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Exposure Draft - ED 293 Amendments to Australian Accounting Standards - Disclosure in Special Purpose Financial Statements of Compliance with Recognition and Measurement Requirements - July 2019 - Archive

Download PDF - 913K

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Exposure Draft - Fatal Flaw Draft - Amendments to Australian Accounting Standards - Implementation of AASB 1059 - June 2019 - Archive

Download PDF - 590K

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Exposure Draft - ED 288 Interest Rate Benchmark Reform: Proposed amendments to AASB 9 and AASB 139 - May 2019 - Archive

Download PDF - 401K

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Exposure Draft - Fatal Flaw Review Version of AASB 2019-X Amendments to Australian Accounting Standards - References to the Conceptual Framework - January 2019 - Archive

Download PDF - 1003K

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Exposure Draft - ED 286 Amendments to Australian Accounting Standards - Right-of-Use Assets of Not-for-Profit Entities - November 2018 - Archive

Download PDF - 568K

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Exposure Draft - Fatal Flaw Draft - AASB 2018-X Amendments to Australian Accounting Standards - Deferral of AASB 1059 - September 2018 - Archive

Download PDF - 490K

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Exposure Draft - ED 284 Recent Standards – Reduced Disclosure Requirements - December 2017 - Archive

Download PDF - 729K

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Exposure Draft - ED 283 Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Public Sector Licensors - December 2017 - Archive

Download PDF - 880K

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Exposure Draft - ED 282 Definition of Material - September 2017 - Archive

Download PDF - 322K

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Exposure Draft - ED 279 Prepayment Features with Negative Compensation - April 2017 - Archive

Download PDF - 683K

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Exposure Draft - Fatal Flaw Draft - Service Concession Arrangements: Grantors - February 2017 - Archive

Download PDF - 731K

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Exposure Draft - ED 276 Annual Improvements to Australian Accounting Standards 2015–2017 Cycle - January 2017 - Archive

Download PDF - 342K

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