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Work in progress - pending

Pending work-in-progress documents are proposal documents of various types that are no longer open for comment: Proposed Agenda Decisions, Exposure Drafts, Draft Interpretations, Invitations to Comment, and Discussion Papers. Within each group, the documents are presented in issue date order. The documents retain the “pending” status until they are superseded in some way. For example, the Board may consider the comments received on an Exposure Draft and decide to issue a Standard or another Exposure Draft or to discontinue the project.

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

Exposure Draft - ED 295 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - August 2019 - Pending

Download PDF - 920K

Download - Staff Analysis for ED 295 – NFP Modifications - 1122K

Download - Staff Analysis for ED 295 – RDR Comparison - 1662K

Download - Staff Analysis for ED 295 – IFRS for SMEs R&M Comparison - 1434K

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