Archived Work in Progress Documents

Documents related to this Proposed Agenda Decision:

Submission from AASB

To IFRS Interpretations Committee - 09 May 2023 - Download PDF - 432kB

Documents related to this Proposed Agenda Decision:

Related pronouncement

AASB 124 Related Party Disclosures - July 2015 (Principal)

Download PDF - 1153kB

Applies to reporting periods beginning on or after 01 Jul 2016 but before 01 Jan 2020

Comment letters to AASB

ACAG - 22 Feb 2017 - Download PDF - 1781kB

CPA Australia - 03 Feb 2017 - Download PDF - 157kB

HoTARAC - 23 Feb 2017 - Download PDF - 256kB

Institute of Public Accountants - 17 Feb 2017 - Download PDF - 773kB

Documents related to this Proposed Agenda Decision:

Related pronouncement

AASB 112 Income Taxes - December 2013 (Compilation)

Download PDF - 855kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2017

Documents related to this Proposed Agenda Decision:

Related pronouncement

AASB 116 Property, Plant and Equipment - December 2014 (Compilation)

Download PDF - 456kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2017

Comment letters to AASB

ACAG - 22 Apr 2015 - Download PDF - 224kB

APV Valuers and Asset Management - 01 Apr 2015 - Download PDF - 877kB

DG & AB Maxwell - 05 Mar 2015 - Download PDF - 139kB

DG & AB Maxwell - 01 Apr 2015 - Download PDF - 84kB

Institute Of Public Works Engineering Australasia - 27 Apr 2015 - Download PDF - 1356kB

Kempsey Council - 14 Apr 2015 - Download PDF - 122kB

LG Solutions - 14 Apr 2015 - Download PDF - 439kB

Liquid Pacific - 20 Apr 2015 - Download PDF - 331kB

Local Government Association of Queensland - 27 Apr 2015 - Download PDF - 1209kB

Local Government Auditors Association of New South Wales - 16 Apr 2015 - Download PDF - 233kB

Local Government Professionals Australia, NSW - 20 Apr 2015 - Download PDF - 391kB

Mackay Regional Council - 16 Apr 2015 - Download PDF - 848kB

Marrickville Council - 14 Apr 2015 - Download PDF - 410kB

Mid-Western Regional Council - 17 Apr 2015 - Download PDF - 450kB

NSW Northern Rivers councils - 13 Apr 2015 - Download PDF - 134kB

South Australian Local Government Financial Management Group - 18 Apr 2015 - Download PDF - 497kB

Temora Shire Council - 13 Apr 2015 - Download PDF - 622kB

Townsville City Council - 01 May 2015 - Download PDF - 456kB

Willoughby City Council - 20 Apr 2015 - Download PDF - 634kB

Documents related to this Proposed Agenda Decision:

Related pronouncement

AASB 112 Income Taxes - September 2011 (Compilation)

Download PDF - 818kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Comment letters to AASB

Deloitte Touche Tohmatsu - 17 Jan 2012 - Download PDF - 89kB

Ernst & Young - 13 Jan 2012 - Download PDF - 240kB

Documents related to this Proposed Agenda Decision:

Related pronouncement

AASB 118 Revenue - April 2007 (Compilation)

Download PDF - 123kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Comment letters to AASB

Deloitte - 05 Dec 2007 - Download PDF - 59kB

KPMG - 30 Nov 2007 - Download PDF - 83kB

Ms Jennifer Burchard - 04 Dec 2007 - Download PDF - 8kB

The Institute of Chartered Accountants in Australia - 03 Dec 2007 - Download PDF - 54kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - September 2023 (Compilation)

Download PDF - 725kB

Applies to reporting periods beginning on or after 01 Jan 2024 that end before 30 Jun 2024

Comment letters to AASB

PricewaterhouseCoopers PwC - 02 Feb 2024 - Download PDF - 128kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - December 2022 (Compilation)

Download PDF - 1197kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 7 Financial Instruments: Disclosures - June 2023 (Compilation)

Download PDF - 488kB

Applies to reporting periods beginning on or after 01 Jan 2024

Related pronouncement

AASB 9 Financial Instruments - December 2022 (Compilation)

Download PDF - 2195kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 10 Consolidated Financial Statements - December 2021 (Compilation)

Download PDF - 879kB

Applies to reporting periods beginning on or after 01 Jan 2022

Related pronouncement

AASB 107 Statement of Cash Flows - June 2023 (Compilation)

Download PDF - 407kB

Applies to reporting periods beginning on or after 01 Jan 2024

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 Income Taxes - June 2023 (Compilation)

Download PDF - 1950kB

Applies to reporting periods beginning on or after 01 Jan 2023 that end on or after 30 Jun 2023 but before 30 Sep 2023

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - December 2021 (Compilation)

Download PDF - 1957kB

Applies to reporting periods beginning on or after 01 Jan 2023 that end before 30 Sep 2023

Comment letters to AASB

Deloitte - 11 Aug 2023 - Download PDF - 210kB

PricewaterhouseCoopers - 15 Aug 2023 - Download PDF - 43kB

Documents related to this Exposure Draft:

Submission from AASB

To ISSB - 25 Jul 2023 - Download PDF - 333kB

To ISSB - 04 Aug 2023 - Download PDF - 264kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1056 Superannuation Entities - May 2019 (Compilation)

Download PDF - 840kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2023 that end on or after 31 Dec 2023

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - December 2022 (Compilation)

Download PDF - 1329kB

Applies to reporting periods beginning on or after 01 Jan 2023 but before 01 Jan 2024

Related pronouncement

AASB 9 Financial Instruments - December 2022 (Compilation)

Download PDF - 2195kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 17 Jul 2023 - Download PDF - 322kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - December 2021 (Compilation)

Download PDF - 1957kB

Applies to reporting periods beginning on or after 01 Jan 2023 that end before 30 Sep 2023

Comment letters to AASB

CAANZ / CPA - 22 May 2023 - Download PDF - 754kB

Deloitte - 18 May 2023 - Download PDF - 874kB

KPMG - 22 May 2023 - Download PDF - 1365kB

PwC - 06 Apr 2023 - Download PDF - 1279kB

Documents related to this Exposure Draft:

Submission from AASB

To GSSB - 28 Apr 2023 - Download PDF - 199kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 Income Taxes - June 2021 (Compilation)

Download PDF - 1932kB

Applies to reporting periods beginning on or after 01 Jan 2023 that end before 30 Jun 2023

Submission from AASB

To IASB - 10 Mar 2023 - Download PDF - 303kB

Comment letters to AASB

ATO - 27 Feb 2023 - Download PDF - 89kB

Documents related to this Exposure Draft:

Submission from AASB

To IASB - 17 Feb 2022 - Download PDF - 241kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 17 Insurance Contracts - March 2022 (Compilation)

Download PDF - 995kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 1050 Administered Items - March 2020 (Compilation)

Download PDF - 387kB

Applies to reporting periods beginning on or after 01 Jul 2021

Comment letters to AASB

ACAG - 09 Nov 2022 - Download PDF - 609kB

HoTARAC - 11 Nov 2022 - Download PDF - 180kB

icare - 11 Nov 2022 - Download PDF - 499kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 13 Fair Value Measurement - March 2020 (Compilation)

Download PDF - 1207kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2024

Comment letters to AASB

ACAG - 11 Nov 2022 - Download PDF - 230kB

HoTARAC - 10 Nov 2022 - Download PDF - 159kB

Liquid Pacific - 11 Nov 2022 - Download PDF - 320kB

Documents related to this Exposure Draft:

Submission from AASB

To ISSB - 28 Jul 2022 - Download PDF - 1026kB

Comment letters to AASB

ABS - 31 Jul 2022 - Download PDF - 186kB

ACAG - 29 Jul 2022 - Download PDF - 180kB

AICD - 19 Jul 2022 - Download PDF - 1218kB

ANU - 30 Jul 2022 - Download PDF - 194kB

APCA - 26 Jul 2022 - Download PDF - 1496kB

ASA - 30 Jul 2022 - Download PDF - 192kB

Aus Super - 15 Jul 2022 - Download PDF - 1080kB

Australian Banking Association - 16 Jul 2022 - Download PDF - 237kB

Australian Beverages Council - 15 Jul 2022 - Download PDF - 3175kB

CA ANZ - 17 Jul 2022 - Download PDF - 1155kB

CAANZ / CPA - 30 Jul 2022 - Download PDF - 516kB

Cbus - 30 Jul 2022 - Download PDF - 269kB

DCCEEW - 27 Jul 2022 - Download PDF - 238kB

Deloitte - 31 Jul 2022 - Download PDF - 930kB

Durham University - 17 Jun 2022 - Download PDF - 844kB

EIANZ - 20 Jul 2022 - Download PDF - 89kB

EY - 23 Jul 2022 - Download PDF - 166kB

Group of 100 - 30 Jul 2022 - Download PDF - 384kB

HoTARAC - 17 Jul 2022 - Download PDF - 825kB

Insurance Council of Australia - 15 Jul 2022 - Download PDF - 1141kB

IPA - 15 Jul 2022 - Download PDF - 896kB

KPMG - 15 Jul 2022 - Download PDF - 241kB

Macquarie - 26 Jul 2022 - Download PDF - 187kB

Materiality Counts - 27 Jun 2022 - Download PDF - 1591kB

NGS Super - 30 Jul 2022 - Download PDF - 1355kB

Peak Australian Bodies - 30 Jul 2022 - Download PDF - 808kB

Peter Wells - 29 Apr 2022 - Download PDF - 1497kB

PRI - 30 Jul 2022 - Download PDF - 226kB

PwC - 15 Jul 2022 - Download PDF - 746kB

PWYP - 27 Jul 2022 - Download PDF - 455kB

QBE - 16 Jul 2022 - Download PDF - 1578kB

RIAA - 19 Jul 2022 - Download PDF - 251kB

Tim Kelly - 30 Jul 2022 - Download PDF - 488kB

Woodside Energy - 26 Jul 2022 - Download PDF - 113kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 13 Fair Value Measurement - March 2020 (Compilation)

Download PDF - 1207kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2024

Comment letters to AASB

ABS - 01 Jul 2022 - Download PDF - 725kB

ACAG - 01 Jul 2022 - Download PDF - 913kB

API - 30 Jun 2022 - Download PDF - 4660kB

APV - 30 Jun 2022 - Download PDF - 215kB

Blacktown City Council - 28 Jun 2022 - Download PDF - 2768kB

Cessnock City Council - 26 May 2022 - Download PDF - 678kB

CPA / CAANZ - 30 Jun 2022 - Download PDF - 1092kB

Deloitte - 07 Jul 2022 - Download PDF - 863kB

EY - 28 Jun 2022 - Download PDF - 759kB

HoTARAC - 28 Jun 2022 - Download PDF - 1516kB

IPA - 30 Jun 2022 - Download PDF - 854kB

KPMG - 29 Jun 2022 - Download PDF - 714kB

LG Professionals NSW - 01 Jul 2022 - Download PDF - 780kB

Liquid Pacific - 04 Jul 2022 - Download PDF - 1001kB

PwC - 28 Jun 2022 - Download PDF - 761kB

Tony Blefari - 21 Jul 2022 - Download PDF - 116kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 17 Insurance Contracts - December 2021 (Compilation)

Download PDF - 1781kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 1038 Life Insurance Contracts - December 2021 (Compilation)

Download PDF - 1376kB

Applies to reporting periods beginning on or after 01 Jan 2022 but before 01 Jan 2023

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - December 2021 (Compilation)

Download PDF - 1729kB

Applies to reporting periods beginning on or after 01 Jan 2022 that end before 30 Jun 2022

Related pronouncement

Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations - May 2019 (Compilation)

Download PDF - 276kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jan 2023

Documents related to this Exposure Draft:

Related pronouncement

AASB 17 Insurance Contracts - December 2021 (Compilation)

Download PDF - 1781kB

Applies to reporting periods beginning on or after 01 Jan 2023

Comment letters to AASB

ACAG - 09 Jun 2022 - Download PDF - 6318kB

HoTARAC - 09 Jun 2022 - Download PDF - 1276kB

ICARE - 09 Jun 2022 - Download PDF - 1270kB

ICWA - 09 Jun 2022 - Download PDF - 1100kB

KPMG - 17 Jun 2022 - Download PDF - 1456kB

PwC - 27 May 2022 - Download PDF - 873kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - December 2021 (Compilation)

Download PDF - 1908kB

Applies to reporting periods beginning on or after 01 Jan 2022 but before 01 Jul 2022

Related pronouncement

AASB 16 Leases - December 2021 (Compilation)

Download PDF - 1370kB

Applies to reporting periods beginning on or after 01 Jan 2022 but before 01 Jan 2024

Related pronouncement

AASB 1058 Income of Not-for-Profit Entities - December 2021 (Compilation)

Download PDF - 1695kB

Applies to reporting periods beginning on or after 01 Jan 2022 but before 01 Jan 2023

Comment letters to AASB

ACAG - 15 Mar 2022 - Download PDF - 760kB

ACNC - 17 Feb 2022 - Download PDF - 1169kB

BDO - 15 Mar 2022 - Download PDF - 710kB

CAANZ / CPA - 15 Mar 2022 - Download PDF - 709kB

Deloitte - 15 Mar 2022 - Download PDF - 901kB

HoTARAC - 15 Mar 2022 - Download PDF - 784kB

KPMG - 15 Mar 2022 - Download PDF - 212kB

Nexia - 09 Mar 2022 - Download PDF - 173kB

PwC - 09 Mar 2022 - Download PDF - 148kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - September 2020 (Compilation)

Download PDF - 1252kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2022

Related pronouncement

AASB 107 Statement of Cash Flows - March 2020 (Compilation)

Download PDF - 1254kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2023

Submission from AASB

To IASB - 04 Mar 2022 - Download PDF - 277kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - March 2020 (Compilation)

Download PDF - 1142kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2022

Submission from AASB

To IASB - 11 Mar 2022 - Download PDF - 315kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - December 2020 (Compilation)

Download PDF - 1111kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2022 that end before 30 Jun 2022

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - March 2021 (Compilation)

Download PDF - 1830kB

Applies to reporting periods beginning on or after 01 Jul 2021 that end before 30 Jun 2022

Comment letters to AASB

CAANZ/CPA - 09 Dec 2021 - Download PDF - 107kB

D Hardidge - 01 Feb 2022 - Download PDF - 1113kB

Deloitte - 20 Dec 2021 - Download PDF - 283kB

EY - 28 Jan 2022 - Download PDF - 744kB

IPA - 24 Jan 2022 - Download PDF - 715kB

KPMG - 08 Feb 2022 - Download PDF - 1573kB

PwC - 19 Jan 2022 - Download PDF - 721kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 17 Insurance Contracts - July 2020 (Compilation)

Download PDF - 1769kB

Applies to reporting periods beginning on or after 01 Jan 2023

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2019 (Compilation)

Download PDF - 1381kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jan 2023

Related pronouncement

AASB 1054 Australian Additional Disclosures - March 2020 (Compilation)

Download PDF - 1525kB

Applies to reporting periods beginning on or after 01 Jul 2021 that end before 30 Jun 2022

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - March 2021 (Compilation)

Download PDF - 2005kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2022

Comment letters to AASB

CA ANZ / CPA - 29 Sep 2021 - Download PDF - 692kB

Deloitte - 30 Sep 2021 - Download PDF - 858kB

HoTARAC - 05 Oct 2021 - Download PDF - 780kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 121 The Effects of Changes in Foreign Exchange Rates - March 2020 (Compilation)

Download PDF - 927kB

Applies to reporting periods beginning on or after 01 Jul 2021

Documents related to this Exposure Draft:

Related pronouncement

AASB 1059 Service Concession Arrangements: Grantors - September 2019 (Compilation)

Download PDF - 2088kB

Applies to reporting periods beginning on or after 01 Jan 2020 that end before 30 Jun 2021

Comment letters to AASB

Audit Office of New South Wales - 04 Jun 2021 - Download PDF - 140kB

Australian Bureau of Statistics - 24 May 2021 - Download PDF - 149kB

Heads of Treasuries Accounting and Reporting Advisory Committee - 02 Jun 2021 - Download PDF - 50kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 13 Fair Value Measurement - March 2020 (Compilation)

Download PDF - 1207kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2024

Related pronouncement

AASB 119 Employee Benefits - March 2020 (Compilation)

Download PDF - 1197kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2022

Submission from AASB

To IASB - 17 Dec 2021 - Download PDF - 356kB

Comment letters to AASB

NSW Treasury - 30 Jul 2021 - Download PDF - 756kB

University of Technology Sydney - 27 Sep 2021 - Download PDF - 848kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - September 2020 (Compilation)

Download PDF - 1671kB

Applies to reporting periods beginning on or after 01 Jan 2021 but before 01 Apr 2021

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 17 May 2021 - Download PDF - 325kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - May 2019 (Compilation)

Download PDF - 1331kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021 that end before 30 Jun 2022

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - March 2020 (Principal)

Download PDF - 1934kB

Applies to reporting periods beginning on or after 01 Jul 2021

Comment letters to AASB

CPA Australia and CA ANZ - 18 Dec 2020 - Download PDF - 105kB

Deloitte - 21 Jan 2021 - Download PDF - 288kB

KPMG - 13 Jan 2021 - Download PDF - 72kB

Nexia Australia - 14 Jan 2021 - Download PDF - 289kB

Pitcher Partners - 13 Jan 2021 - Download PDF - 516kB

PwC - 22 Jan 2021 - Download PDF - 69kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - September 2020 (Compilation)

Download PDF - 1671kB

Applies to reporting periods beginning on or after 01 Jan 2021 but before 01 Apr 2021

Submission from AASB

To IASB - 29 Mar 2021 - Download PDF - 263kB

Comment letters to AASB

DHA - 22 Feb 2021 - Download PDF - 950kB

HoTARAC - 17 Feb 2021 - Download PDF - 2058kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - March 2020 (Principal)

Download PDF - 1934kB

Applies to reporting periods beginning on or after 01 Jul 2021

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - June 2020 (Compilation)

Download PDF - 1660kB

Applies to reporting periods beginning on or after 01 Jun 2020 but before 01 Jan 2021

Related pronouncement

AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities - March 2020 (Principal)

Download PDF - 1934kB

Applies to reporting periods beginning on or after 01 Jul 2021

Documents related to this Exposure Draft:

Related pronouncement

AASB 1054 Australian Additional Disclosures - March 2020 (Compilation)

Download PDF - 1525kB

Applies to reporting periods beginning on or after 01 Jul 2021 that end before 30 Jun 2022

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - March 2020 (Compilation)

Download PDF - 1727kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2022 that end before 30 Jun 2022

Comment letters to AASB

Accounting Professional & Ethical Standards Board - 11 Sep 2020 - Download PDF - 289kB

ASBFEO - 14 Sep 2020 - Download PDF - 683kB

Australian Institute of Company Directors - 10 Sep 2020 - Download PDF - 157kB

CPA Australia and CA ANZ - 11 Sep 2020 - Download PDF - 246kB

EY - 11 Sep 2020 - Download PDF - 48kB

FRS - 11 Sep 2020 - Download PDF - 63kB

Grant Thornton - 11 Sep 2020 - Download PDF - 277kB

IPA - 11 Sep 2020 - Download PDF - 304kB

keithreilly.com.au - 08 Sep 2020 - Download PDF - 434kB

KPMG - 09 Sep 2020 - Download PDF - 93kB

Nexia Australia - 10 Sep 2020 - Download PDF - 291kB

Pitcher Partners - 07 Sep 2020 - Download PDF - 562kB

PwC - 04 Sep 2020 - Download PDF - 70kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - March 2020 (Compilation)

Download PDF - 1142kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2022

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - December 2019 (Compilation)

Download PDF - 988kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jun 2020

Comment letters to AASB

Chartered Accountants ANZ - 07 May 2020 - Download PDF - 216kB

FRS - 01 May 2020 - Download PDF - 65kB

Grant Thornton Australia Limited - 05 May 2020 - Download PDF - 166kB

HoTARAC - 07 May 2020 - Download PDF - 834kB

Nexia - 07 May 2020 - Download PDF - 293kB

Pitcher Partners - 06 May 2020 - Download PDF - 489kB

Property Council of Australia - 07 May 2020 - Download PDF - 1380kB

QIC - 07 May 2020 - Download PDF - 241kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 4 Insurance Contracts - July 2017 (Compilation)

Download PDF - 1052kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2021

Related pronouncement

AASB 7 Financial Instruments: Disclosures - October 2019 (Compilation)

Download PDF - 1293kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021

Related pronouncement

AASB 9 Financial Instruments - October 2019 (Compilation)

Download PDF - 2029kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jan 2021

Related pronouncement

AASB 16 Leases - December 2019 (Compilation)

Download PDF - 988kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jun 2020

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - October 2019 (Compilation)

Download PDF - 623kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jan 2021

Submission from AASB

To IASB - 25 May 2020 - Download PDF - 236kB

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 29 Oct 2020 - Download PDF - 432kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - May 2019 (Compilation)

Download PDF - 1139kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021

Related pronouncement

AASB 107 Statement of Cash Flows - March 2016 (Compilation)

Download PDF - 1246kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jul 2021

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - May 2019 (Compilation)

Download PDF - 919kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021

Submission from AASB

To IASB - 30 Sep 2020 - Download PDF - 328kB

Comment letters to AASB

ACAG - 14 Aug 2020 - Download PDF - 1262kB

HoTARAC - 03 Jul 2020 - Download PDF - 780kB

QBE - 31 Aug 2020 - Download PDF - 834kB

University of Technology Sydney - 16 Apr 2020 - Download PDF - 768kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2016 (Compilation)

Download PDF - 1387kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - December 2018 (Compilation)

Download PDF - 1552kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2016 (Compilation)

Download PDF - 1387kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Comment letters to AASB

AASB Staff Response to Submissions on Fatal-Flaw Review Draft - 18 Dec 2019 - Download PDF - 255kB

ACAG - 05 Dec 2019 - Download PDF - 2117kB

David Hardidge - 05 Dec 2019 - Download PDF - 399kB

HoTARAC - 29 Nov 2019 - Download PDF - 860kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - May 2019 (Compilation)

Download PDF - 919kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021

Related pronouncement

AASB 1054 Australian Additional Disclosures - January 2015 (Compilation)

Download PDF - 165kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2020 that end before 30 Jun 2020

Comment letters to AASB

David Hardidge - 02 Nov 2019 - Download PDF - 748kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - September 2018 (Compilation)

Download PDF - 1536kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 1058 Income of Not-for-Profit Entities - December 2018 (Compilation)

Download PDF - 1798kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

ACAG - 08 Nov 2019 - Download PDF - 963kB

Association of Australian Medical Research Institutes - 05 Nov 2019 - Download PDF - 81kB

Australasian Council of Auditors-General (ACAG) - 05 Nov 2019 - Download PDF - 614kB

Deakin University - 08 Nov 2019 - Download PDF - 356kB

James Cook University - 15 Nov 2019 - Download PDF - 263kB

Monash University - 08 Nov 2019 - Download PDF - 275kB

Nexia - 31 Oct 2019 - Download PDF - 118kB

RMIT University - 08 Nov 2019 - Download PDF - 623kB

ShineWing Australia - 11 Nov 2019 - Download PDF - 181kB

The University of Melbourne - 08 Nov 2019 - Download PDF - 466kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - May 2019 (Compilation)

Download PDF - 1331kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021 that end before 30 Jun 2022

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - May 2019 (Compilation)

Download PDF - 1008kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021

Comment letters to AASB

AICD - 29 Nov 2019 - Download PDF - 768kB

Bowra & O'Dea - 14 Nov 2019 - Download PDF - 690kB

CA ANZ / CPA Australia - 28 Nov 2019 - Download PDF - 1356kB

David Hardidge - 30 Nov 2019 - Download PDF - 107kB

Deloitte - 02 Dec 2019 - Download PDF - 85kB

EY - 29 Nov 2019 - Download PDF - 225kB

Financial Reporting Specialists - 29 Nov 2019 - Download PDF - 375kB

Grant Thornton - 03 Dec 2019 - Download PDF - 178kB

HLB Mann Judd - 29 Nov 2019 - Download PDF - 123kB

IFRS SYSTEM - 29 Nov 2019 - Download PDF - 327kB

Keith Reilly - 29 Nov 2019 - Download PDF - 307kB

KPMG - 29 Nov 2019 - Download PDF - 1669kB

Pitcher Partners - 27 Nov 2019 - Download PDF - 614kB

PwC - 01 Nov 2019 - Download PDF - 125kB

QBE - 28 Nov 2019 - Download PDF - 1148kB

RSM Australia - 29 Nov 2019 - Download PDF - 342kB

Suncorp - 04 Dec 2019 - Download PDF - 843kB

Swinburne Business School - 30 Nov 2019 - Download PDF - 229kB

Tax Justice Network Australia - 01 Dec 2019 - Download PDF - 304kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - May 2019 (Compilation)

Download PDF - 1139kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021

Comment letters to AASB

Australasian Council of Auditors-General - 28 Oct 2019 - Download PDF - 716kB

Australian Charities and Not-for-Profits Commission - 28 Oct 2019 - Download PDF - 254kB

HoTARAC - 23 Oct 2019 - Download PDF - 309kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - May 2019 (Compilation)

Download PDF - 1331kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021 that end before 30 Jun 2022

Comment letters to AASB

Australasian Council of Auditors-General - 28 Nov 2019 - Download PDF - 802kB

Australian Charities and Not-for-profits Commission - 18 Nov 2019 - Download PDF - 394kB

Australian Institute of Company Directors - 29 Nov 2019 - Download PDF - 124kB

Australian Taxation Office - 13 Dec 2019 - Download PDF - 35kB

D K Swindells - 15 Nov 2019 - Download PDF - 85kB

David Hardidge - 30 Nov 2019 - Download PDF - 55kB

Deloitte - 02 Dec 2019 - Download PDF - 85kB

Equifax Australasia Credit Ratings Pty Ltd - 23 Dec 2019 - Download PDF - 59kB

EY - 29 Nov 2019 - Download PDF - 224kB

Financial Reporting Specialists - 29 Nov 2019 - Download PDF - 224kB

Grant Thornton - 02 Dec 2019 - Download PDF - 296kB

HLB Mann Judd - 29 Nov 2019 - Download PDF - 125kB

HoTARAC - 28 Nov 2019 - Download PDF - 593kB

IFRS SYSTEM - 29 Nov 2019 - Download PDF - 325kB

IPA - 03 Dec 2019 - Download PDF - 290kB

Joint Submission from CA ANZ and CPA - 28 Nov 2019 - Download PDF - 1356kB

Keith Reilly - 29 Nov 2019 - Download PDF - 378kB

KPMG - 29 Nov 2019 - Download PDF - 1656kB

Nexia Australia - 27 Nov 2019 - Download PDF - 117kB

Pitcher Partners - 27 Nov 2019 - Download PDF - 588kB

PwC - 01 Nov 2019 - Download PDF - 125kB

QBE - 28 Nov 2019 - Download PDF - 1440kB

RSM - 29 Nov 2019 - Download PDF - 1520kB

Suncorp - 04 Dec 2019 - Download PDF - 843kB

Swinburne Business School - 30 Nov 2019 - Download PDF - 115kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 Income Taxes - May 2019 (Compilation)

Download PDF - 1799kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021

Documents related to this Exposure Draft:

Related pronouncement

AASB 1054 Australian Additional Disclosures - January 2015 (Compilation)

Download PDF - 165kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2020 that end before 30 Jun 2020

Comment letters to AASB

ACNC - 05 Aug 2019 - Download PDF - 503kB

AICD - 19 Aug 2019 - Download PDF - 727kB

CA ANZ and CPA Australia - 13 Aug 2019 - Download PDF - 142kB

David Hardidge - 25 Aug 2019 - Download PDF - 18kB

EY - 19 Aug 2019 - Download PDF - 296kB

IPA - 26 Aug 2019 - Download PDF - 216kB

Keith Reilly - 19 Aug 2019 - Download PDF - 426kB

KPMG - 19 Aug 2019 - Download PDF - 91kB

Nexia Australia - 05 Aug 2019 - Download PDF - 121kB

Pitcher Partners - 14 Aug 2019 - Download PDF - 562kB

PwC - 22 Jul 2019 - Download PDF - 122kB

QBE - 19 Aug 2019 - Download PDF - 533kB

Saward Dawson - 19 Aug 2019 - Download PDF - 147kB

Tax Justice Network - 19 Aug 2019 - Download PDF - 384kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 17 Insurance Contracts - May 2019 (Compilation)

Download PDF - 1554kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 25 Sep 2019 - Download PDF - 562kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - December 2018 (Compilation)

Download PDF - 1552kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 1059 Service Concession Arrangements: Grantors - October 2018 (Compilation)

Download PDF - 2028kB

Applies to reporting periods beginning on or after 01 Jan 2020

Comment letters to AASB

ACAG - 14 Aug 2019 - Download PDF - 630kB

EY - 19 Jul 2019 - Download PDF - 600kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 102 Inventories - December 2016 (Compilation)

Download PDF - 910kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jul 2021

Related pronouncement

AASB 116 Property, Plant and Equipment - May 2019 (Compilation)

Download PDF - 1055kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021

Related pronouncement

AASB 136 Impairment of Assets - December 2016 (Compilation)

Download PDF - 950kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jul 2021

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - May 2019 (Compilation)

Download PDF - 1008kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021

Comment letters to AASB

ACAG - 09 Sep 2019 - Download PDF - 817kB

Australian Charities and Not-for-profits Commission - 04 Sep 2019 - Download PDF - 440kB

Australian Institute of Company Directors - 10 Sep 2019 - Download PDF - 172kB

Business Council of Co-operatives and Mutuals - 25 Oct 2019 - Download PDF - 362kB

CPA Australia and Chartered Accountants ANZ - 09 Sep 2019 - Download PDF - 194kB

David Hardidge - 10 Sep 2019 - Download PDF - 67kB

Deloitte - 26 Sep 2019 - Download PDF - 319kB

EY - 13 Sep 2019 - Download PDF - 229kB

Grant Thornton - 09 Sep 2019 - Download PDF - 212kB

HoTARAC - 16 Sep 2019 - Download PDF - 580kB

KPMG - 11 Sep 2019 - Download PDF - 141kB

Law Council of Australia - 09 Sep 2019 - Download PDF - 255kB

Pitcher Partners - 06 Sep 2019 - Download PDF - 525kB

PricewaterhouseCoopers - 22 Jul 2019 - Download PDF - 122kB

QLD Law Society - 30 Sep 2019 - Download PDF - 476kB

Saward Dawson - 09 Sep 2019 - Download PDF - 131kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - May 2019 (Compilation)

Download PDF - 1171kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jul 2021

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - December 2018 (Compilation)

Download PDF - 1099kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jul 2021 that end before 30 Jun 2022

Related pronouncement

AASB 9 Financial Instruments - December 2017 (Compilation)

Download PDF - 1996kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Related pronouncement

AASB 16 Leases - December 2018 (Compilation)

Download PDF - 1552kB

Applies to reporting periods beginning on or after 01 Jan 2020

Related pronouncement

AASB 141 Agriculture - December 2016 (Compilation)

Download PDF - 902kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jul 2021

Comment letters to AASB

IPA - 26 Aug 2019 - Download PDF - 167kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments - December 2017 (Compilation)

Download PDF - 1996kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - August 2015 (Principal)

Download PDF - 1266kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2020

Submission from AASB

To IASB - 17 Jun 2019 - Download PDF - 181kB

Documents related to this Exposure Draft:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - June 2014 (Compilation)

Download PDF - 508kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2020

Comment letters to AASB

Chartered Accountants ANZ - 21 Mar 2019 - Download PDF - 168kB

David Hardidge - 25 Mar 2019 - Download PDF - 63kB

IPA - 03 Apr 2019 - Download PDF - 193kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - December 2016 (Compilation)

Download PDF - 1106kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Comment letters to AASB

Australasian Council of Auditors-General (ACAG) - 22 Mar 2019 - Download PDF - 571kB

CPA Australia - 21 Mar 2019 - Download PDF - 362kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - February 2016 (Principal)

Download PDF - 1618kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 1058 Income of Not-for-Profit Entities - December 2016 (Principal)

Download PDF - 1894kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

ACAG - 07 Dec 2018 - Download PDF - 660kB

ACNC - 06 Dec 2018 - Download PDF - 447kB

AICD - 07 Dec 2018 - Download PDF - 315kB

CAANZ Staff - 06 Dec 2018 - Download PDF - 118kB

Cardell - 06 Dec 2018 - Download PDF - 117kB

CPA Australia - 06 Dec 2018 - Download PDF - 471kB

Crowe Horwath - 07 Dec 2018 - Download PDF - 417kB

David Hardidge - 12 Dec 2018 - Download PDF - 34kB

Deloitte - 07 Dec 2018 - Download PDF - 194kB

EY - 07 Dec 2018 - Download PDF - 277kB

Grant Thornton - 07 Dec 2018 - Download PDF - 264kB

HoTARAC - 07 Dec 2018 - Download PDF - 459kB

IPA - 21 Dec 2018 - Download PDF - 649kB

KPMG - 07 Dec 2018 - Download PDF - 233kB

Pitcher Partners - 06 Dec 2018 - Download PDF - 370kB

Redland City Council - 07 Dec 2018 - Download PDF - 113kB

Saward Dawson - 07 Dec 2018 - Download PDF - 124kB

State Transit Authority of NSW - 07 Dec 2018 - Download PDF - 64kB

Tenterfield Shire Council - 07 Dec 2018 - Download PDF - 161kB

Willoughby City Council - 07 Dec 2018 - Download PDF - 12kB

Wintringham - 04 Dec 2018 - Download PDF - 531kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1059 Service Concession Arrangements: Grantors - July 2017 (Principal)

Download PDF - 2120kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

ACAG - 10 Oct 2018 - Download PDF - 647kB

HoTARAC - 09 Oct 2018 - Download PDF - 109kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - August 2015 (Principal)

Download PDF - 984kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2020

Submission from AASB

To IASB - 26 Jul 2018 - Download PDF - 212kB

Comment letters to AASB

ACAG - 29 Jun 2018 - Download PDF - 662kB

IPA - 14 Jul 2018 - Download PDF - 677kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 16 Leases - February 2016 (Principal)

Download PDF - 1618kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 1058 Income of Not-for-Profit Entities - December 2016 (Principal)

Download PDF - 1894kB

Applies to reporting periods beginning on or after 01 Jan 2019

Related pronouncement

AASB 1059 Service Concession Arrangements: Grantors - July 2017 (Principal)

Download PDF - 2120kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

ACAG - 29 Mar 2018 - Download PDF - 1001kB

EY - 22 Mar 2018 - Download PDF - 909kB

HoTARAC - 29 Mar 2018 - Download PDF - 792kB

KPMG - 03 Apr 2018 - Download PDF - 603kB

PwC - 06 Apr 2018 - Download PDF - 822kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - December 2016 (Compilation)

Download PDF - 1314kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 16 Leases - February 2016 (Principal)

Download PDF - 1618kB

Applies to reporting periods beginning on or after 01 Jan 2019

Comment letters to AASB

ABS - 29 Mar 2018 - Download PDF - 2385kB

EY - 17 Apr 2018 - Download PDF - 438kB

HoTARAC - 09 Apr 2018 - Download PDF - 814kB

IPA - 12 May 2018 - Download PDF - 785kB

KPMG - 29 Mar 2018 - Download PDF - 872kB

VAGO - 29 Mar 2018 - Download PDF - 840kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - July 2015 (Principal)

Download PDF - 1167kB

Applies to reporting periods beginning on or after 01 Jan 2018

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - August 2015 (Principal)

Download PDF - 984kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2020

Comment letters to AASB

Australasian Council of Auditors-General - 17 Nov 2017 - Download PDF - 867kB

Australian Charities and Not-for-profits Commission - 13 Nov 2017 - Download PDF - 1348kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - August 2015 (Principal)

Download PDF - 984kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2020

Comment letters to AASB

Australasian Council of Auditors-General - 16 Nov 2017 - Download PDF - 978kB

HoTARAC - 14 Nov 2017 - Download PDF - 2175kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 116 Property, Plant and Equipment - December 2016 (Compilation)

Download PDF - 1052kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Comment letters to AASB

CPA Australia - 18 Oct 2017 - Download PDF - 774kB

Institute of Public Accountants - 13 Oct 2017 - Download PDF - 912kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments - December 2014 (Principal)

Download PDF - 1368kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Submission from AASB

To IASB - 23 May 2017 - Download PDF - 134kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 8 Operating Segments - November 2015 (Compilation)

Download PDF - 946kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2020

Related pronouncement

AASB 134 Interim Financial Reporting - October 2015 (Compilation)

Download PDF - 592kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 1039 Concise Financial Reports - December 2016 (Compilation)

Download PDF - 319kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2022

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments - December 2014 (Principal)

Download PDF - 1368kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 13 Fair Value Measurement - February 2016 (Compilation)

Download PDF - 1201kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jul 2021

Related pronouncement

AASB 116 Property, Plant and Equipment - December 2016 (Compilation)

Download PDF - 1052kB

Applies to reporting periods beginning on or after 01 Jan 2019 but before 01 Jan 2020

Related pronouncement

AASB 138 (NFP) Intangible Assets [for not-for-profit entities] - December 2016 (Compilation)

Download PDF - 528kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Comment letters to AASB

ACAG - 17 Mar 2017 - Download PDF - 3506kB

CA ANZ - 14 Mar 2017 - Download PDF - 94kB

CPA Australia - 14 Mar 2017 - Download PDF - 158kB

EY - 14 Mar 2017 - Download PDF - 68kB

HoTARAC - 21 Mar 2017 - Download PDF - 665kB

KPMG - 17 Mar 2017 - Download PDF - 73kB

Queensland Audit Office - 24 Mar 2017 - Download PDF - 615kB

Queensland Treasury - 14 Mar 2017 - Download PDF - 12kB

Documents related to this Exposure Draft:

Comment letters to AASB

ACAG - 31 May 2017 - Download PDF - 389kB

ACNC - 01 Jun 2017 - Download PDF - 168kB

AICD - 09 Jun 2017 - Download PDF - 210kB

BDO - 05 Jun 2017 - Download PDF - 249kB

CA ANZ - 24 May 2017 - Download PDF - 49kB

CPA Australia - 13 Jun 2017 - Download PDF - 272kB

EY - 07 Jul 2017 - Download PDF - 320kB

Grant Thornton - 07 Jun 2017 - Download PDF - 70kB

HoTARAC - 24 May 2017 - Download PDF - 710kB

Institute of Public Accountants - 07 Jun 2017 - Download PDF - 746kB

John Church - 16 Mar 2017 - Download PDF - 172kB

Keith Reilly - 28 May 2017 - Download PDF - 378kB

KPMG - 07 Jul 2017 - Download PDF - 108kB

PwC - 05 Jun 2017 - Download PDF - 2191kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - July 2015 (Principal)

Download PDF - 1074kB

Applies to reporting periods beginning on or after 01 Jan 2018

Related pronouncement

AASB 112 (NFP) Income Taxes [for not-for-profit entities] - December 2016 (Compilation)

Download PDF - 895kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 123 Borrowing Costs - August 2015 (Principal)

Download PDF - 948kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - December 2015 (Compilation)

Download PDF - 1002kB

Applies to reporting periods beginning on or after 01 Jan 2018

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments - December 2014 (Principal)

Download PDF - 1368kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 15 Revenue from Contracts with Customers - October 2015 (Compilation)

Download PDF - 749kB

Applies to reporting periods beginning on or after 01 Jan 2018

Related pronouncement

AASB 1004 Contributions - January 2015 (Compilation)

Download PDF - 353kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2019

Submission from AASB

To - 22 Mar 2019 - Download PDF - 19kB

Comment letters to AASB

ACAG / VAGO - 24 Oct 2016 - Download PDF - 412kB

City of Cockburn - 16 Nov 2016 - Download PDF - 769kB

City of Swan - 20 Oct 2016 - Download PDF - 101kB

David Hardidge - 27 Oct 2016 - Download PDF - 80kB

Deloitte - 25 Oct 2016 - Download PDF - 212kB

Ernst & Young - 21 Oct 2016 - Download PDF - 23kB

Ernst & Young - 22 Mar 2019 - Download PDF - 19kB

Macri Partners - 20 Oct 2016 - Download PDF - 763kB

PricewaterhouseCoopers - 24 Oct 2016 - Download PDF - 1424kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 (FP) Business Combinations [for for-profit entities] - August 2015 (Principal)

Download PDF - 1187kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Related pronouncement

AASB 11 Joint Arrangements - July 2015 (Principal)

Download PDF - 1178kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2019

Comment letters to AASB

CPA Australia - 10 Oct 2016 - Download PDF - 165kB

HoTARAC - 20 Sep 2016 - Download PDF - 174kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 4 Insurance Contracts - August 2015 (Principal)

Download PDF - 962kB

Applies to reporting periods beginning on or after 01 Jan 2018

Related pronouncement

AASB 9 Financial Instruments - December 2014 (Principal)

Download PDF - 1368kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Submission from AASB

To IASB - 08 Feb 2016 - Download PDF - 358kB

Comment letters to AASB

Deloitte - 10 Feb 2016 - Download PDF - 253kB

Suncorp - 16 Feb 2016 - Download PDF - 473kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - July 2015 (Principal)

Download PDF - 1074kB

Applies to reporting periods beginning on or after 01 Jan 2018

Related pronouncement

AASB 12 Disclosure of Interests in Other Entities - August 2015 (Principal)

Download PDF - 1058kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2017

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - January 2015 (Compilation)

Download PDF - 292kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2016

Submission from AASB

To IASB - 28 Feb 2016 - Download PDF - 292kB

Comment letters to AASB

EY - 03 Mar 2016 - Download PDF - 100kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 140 Investment Property - October 2015 (Compilation)

Download PDF - 480kB

Applies to reporting periods beginning on or after 01 Jan 2018 but before 01 Jan 2019

Submission from AASB

To IASB - 08 Mar 2016 - Download PDF - 279kB

Comment letters to AASB

CPA Australia - 18 Feb 2016 - Download PDF - 159kB

Deloitte - 16 Mar 2016 - Download PDF - 231kB

EY - 02 Mar 2016 - Download PDF - 79kB

Institute of Public Accountants - 18 Feb 2016 - Download PDF - 335kB

Pitcher Partners - 10 Feb 2016 - Download PDF - 485kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - January 2015 (Compilation)

Download PDF - 632kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Submission from AASB

To IASB - 04 Mar 2016 - Download PDF - 328kB

Comment letters to AASB

CPA Australia - 01 Feb 2016 - Download PDF - 162kB

EY - 02 Mar 2016 - Download PDF - 136kB

HoTARAC - 22 Jan 2016 - Download PDF - 621kB

Institute of Public Accountants - 18 Feb 2016 - Download PDF - 405kB

Pitcher Partners - 29 Jan 2016 - Download PDF - 591kB

Westworth Kemp P/L - 19 Jan 2016 - Download PDF - 438kB

Documents related to this Exposure Draft:

Comment letters to AASB

Australasian Council of Auditors-General - 29 Apr 2016 - Download PDF - 534kB

Australian Catholic Bishops Conference - 29 Apr 2016 - Download PDF - 119kB

Australian Charities and Not-for-profits Commission - 28 Apr 2016 - Download PDF - 444kB

Australian Council for International Development - 28 Apr 2016 - Download PDF - 411kB

Belinda Luke – Associate Professor QUT - 05 Jan 2016 - Download PDF - 167kB

Chartered Accountants Australia and New Zealand - 28 Apr 2016 - Download PDF - 173kB

Community Council for Australia - 29 Apr 2016 - Download PDF - 809kB

CORE Community Services - 16 May 2016 - Download PDF - 356kB

Council of Rural RDCs - 29 Apr 2016 - Download PDF - 323kB

CPA Australia - 06 May 2016 - Download PDF - 210kB

Ernst & Young - 29 Apr 2016 - Download PDF - 90kB

HoTARAC - 29 Apr 2016 - Download PDF - 1507kB

Institute of Public Accountants - 11 May 2016 - Download PDF - 688kB

John Church - 28 Apr 2016 - Download PDF - 676kB

Keith Reilly - 29 Apr 2016 - Download PDF - 256kB

KPMG - 29 Apr 2016 - Download PDF - 92kB

Local Govt Finance Professionals Qld Inc - 01 May 2016 - Download PDF - 1341kB

MSNA Pty Ltd - 26 Apr 2016 - Download PDF - 135kB

National Disability Services - 29 Apr 2016 - Download PDF - 282kB

Nexia Australia - 26 Apr 2016 - Download PDF - 74kB

Not-for-profit Law, Justice Connect - 29 Apr 2016 - Download PDF - 339kB

NSW Treasury - 29 Apr 2016 - Download PDF - 1305kB

PKF - 12 May 2016 - Download PDF - 251kB

PricewaterhouseCoopers - 06 May 2016 - Download PDF - 292kB

Qld Department of the Premier and Cabinet - 29 Aug 2016 - Download PDF - 538kB

QUEENSLAND TREASURY - 07 Oct 2016 - Download PDF - 158kB

Saward Dawson - 29 Apr 2016 - Download PDF - 207kB

The Australian Institute of Company Directors - 29 Apr 2016 - Download PDF - 257kB

Vision Australia - 02 Dec 2015 - Download PDF - 482kB

William Buck - 13 Apr 2016 - Download PDF - 133kB

YWCA Australia - 29 Apr 2016 - Download PDF - 448kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 136 Impairment of Assets - December 2014 (Compilation)

Download PDF - 1232kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2017

Comment letters to AASB

Australasian Council of Auditors-General - 16 Nov 2015 - Download PDF - 414kB

BDO Australia Limited - 17 Nov 2015 - Download PDF - 189kB

CPA Australia - 25 Nov 2015 - Download PDF - 80kB

HoTARAC - 13 Nov 2015 - Download PDF - 177kB

KPMG - 20 Nov 2015 - Download PDF - 38kB

PwC - 16 Nov 2015 - Download PDF - 46kB

William buck - 19 Nov 2015 - Download PDF - 140kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 Consolidated Financial Statements - January 2015 (Compilation)

Download PDF - 597kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2016

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - January 2015 (Compilation)

Download PDF - 292kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2016

Comment letters to AASB

CPA Australia - 09 Sep 2015 - Download PDF - 78kB

Deloitte - 07 Oct 2015 - Download PDF - 110kB

EY - 30 Oct 2015 - Download PDF - 461kB

PricewaterhouseCoopers - 17 Nov 2015 - Download PDF - 124kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - December 2014 (Principal)

Download PDF - 423kB

Applies to reporting periods beginning on or after 01 Jan 2017

Submission from AASB

To IASB - 29 Oct 2015 - Download PDF - 348kB

Comment letters to AASB

CPA Australia - 08 Oct 2015 - Download PDF - 77kB

Deloitte - 29 Oct 2015 - Download PDF - 318kB

EY - 30 Oct 2015 - Download PDF - 461kB

Institute of Public Accountants - 05 Nov 2015 - Download PDF - 659kB

PricewaterhouseCoopers - 17 Nov 2015 - Download PDF - 810kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - June 2014 (Compilation)

Download PDF - 644kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2016

Related pronouncement

Interpretation 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction - December 2013 (Compilation)

Download PDF - 408kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2016

Submission from AASB

To IASB - 14 Oct 2015 - Download PDF - 312kB

Comment letters to AASB

Actuaries Institute - 16 Sep 2015 - Download PDF - 58kB

Deloitte - 22 Oct 2015 - Download PDF - 144kB

EY - 30 Oct 2015 - Download PDF - 461kB

PricewaterhouseCoopers - 17 Nov 2015 - Download PDF - 463kB

Documents related to this Exposure Draft:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - June 2014 (Compilation)

Download PDF - 508kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2020

Related pronouncement

AASB 2 Share-based Payment - January 2015 (Compilation)

Download PDF - 881kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Related pronouncement

AASB 3 Business Combinations - January 2015 (Compilation)

Download PDF - 675kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Related pronouncement

AASB 4 Insurance Contracts - December 2013 (Compilation)

Download PDF - 369kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Related pronouncement

AASB 6 Exploration for and Evaluation of Mineral Resources - January 2015 (Compilation)

Download PDF - 188kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2016

Related pronouncement

AASB 101 Presentation of Financial Statements - January 2015 (Compilation)

Download PDF - 632kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - January 2015 (Compilation)

Download PDF - 256kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2018

Related pronouncement

AASB 134 Interim Financial Reporting - January 2015 (Compilation)

Download PDF - 628kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Related pronouncement

Interpretation 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease - December 2013 (Compilation)

Download PDF - 319kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Related pronouncement

Interpretation 132 Intangible Assets – Web Site Costs - December 2013 (Compilation)

Download PDF - 362kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Submission from AASB

To IASB - 04 Dec 2015 - Download PDF - 458kB

Comment letters to AASB

Deloitte - 27 Nov 2015 - Download PDF - 107kB

Jukka S. Rannila - 05 Oct 2015 - Download PDF - 163kB

Documents related to this Exposure Draft:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - June 2014 (Compilation)

Download PDF - 508kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2020

Submission from AASB

To IASB - 04 Dec 2015 - Download PDF - 458kB

Comment letters to AASB

Australasian Council of Auditors-General - 02 Oct 2015 - Download PDF - 152kB

Australian Foundation Investment Company Ltd - 18 Aug 2015 - Download PDF - 124kB

CPA Australia - 05 Nov 2015 - Download PDF - 568kB

Deloitte - 27 Nov 2015 - Download PDF - 307kB

HoTARAC - 10 Nov 2015 - Download PDF - 1285kB

ICAA - 10 Nov 2015 - Download PDF - 182kB

Institute of Public Accountants - 01 Dec 2015 - Download PDF - 695kB

Jukka S. Rannila - 05 Oct 2015 - Download PDF - 163kB

PricewaterhouseCoopers - 11 Dec 2015 - Download PDF - 1686kB

Stevenson McGregor - 03 Nov 2015 - Download PDF - 202kB

University of Melbourne - 04 Nov 2015 - Download PDF - 1392kB

University of Technology Sydney - 06 Oct 2015 - Download PDF - 40kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - December 2014 (Principal)

Download PDF - 423kB

Applies to reporting periods beginning on or after 01 Jan 2017

Submission from AASB

To IASB - 25 Jun 2015 - Download PDF - 146kB

Comment letters to AASB

CPA Australia - 18 Jun 2015 - Download PDF - 78kB

EY - 19 Jun 2015 - Download PDF - 16kB

EY - 07 Jul 2015 - Download PDF - 64kB

Institute of Public Accountants - 23 Jun 2015 - Download PDF - 728kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 13 Fair Value Measurement - June 2014 (Compilation)

Download PDF - 630kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jul 2016

Related pronouncement

AASB 116 Property, Plant and Equipment - December 2014 (Compilation)

Download PDF - 456kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2017

Comment letters to AASB

IPA - 08 Jun 2015 - Download PDF - 424kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 117 Leases - January 2015 (Compilation)

Download PDF - 267kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2016

Related pronouncement

Interpretation 4 Determining whether an Arrangement contains a Lease - December 2013 (Compilation)

Download PDF - 430kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2016

Related pronouncement

Interpretation 12 Service Concession Arrangements - December 2013 (Compilation)

Download PDF - 794kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Comment letters to AASB

ACAG - 27 Jul 2015 - Download PDF - 2713kB

Australian Bureau of Statistics - 27 Jul 2015 - Download PDF - 175kB

CPA Australia - 27 Jul 2015 - Download PDF - 236kB

Deloitte - 07 Aug 2015 - Download PDF - 265kB

Ernst & Young - 27 Jul 2015 - Download PDF - 324kB

HoTARAC - 10 Aug 2015 - Download PDF - 2398kB

Institute of Public Accountants - 11 Aug 2015 - Download PDF - 924kB

KPMG - 04 Aug 2015 - Download PDF - 92kB

NSW Treasury - 18 Aug 2015 - Download PDF - 836kB

Peter Batten - 26 Jul 2015 - Download PDF - 269kB

PwC - 27 Jul 2015 - Download PDF - 181kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 15 Revenue from Contracts with Customers - December 2014 (Principal)

Download PDF - 423kB

Applies to reporting periods beginning on or after 01 Jan 2017

Related pronouncement

AASB 1004 Contributions - January 2015 (Compilation)

Download PDF - 353kB

Applies to reporting periods beginning on or after 01 Jul 2015 but before 01 Jan 2019

Comment letters to AASB

A/G Department of Education & Training - 18 Aug 2015 - Download PDF - 140kB

ABS - 14 Aug 2015 - Download PDF - 276kB

ACAG - 14 Aug 2015 - Download PDF - 2038kB

ACNC - 15 Aug 2015 - Download PDF - 132kB

Association of Independent Schools of NSW - 13 Aug 2015 - Download PDF - 153kB

AUSFOG - 13 Aug 2015 - Download PDF - 276kB

BDO Australia Limited - 14 Aug 2015 - Download PDF - 205kB

CPA Australia and CA ANZ - 14 Aug 2015 - Download PDF - 407kB

Deloitte Touche Tohmatsu - 25 Sep 2015 - Download PDF - 403kB

EY - 14 Aug 2015 - Download PDF - 180kB

Family Planning NSW - 13 Aug 2015 - Download PDF - 183kB

Go8 University CFOs - 14 Aug 2015 - Download PDF - 227kB

Grant Thornton Australia Limited - 19 Aug 2015 - Download PDF - 304kB

HoTARAC - 20 Aug 2015 - Download PDF - 1459kB

Independent Living Centre Tas - 13 Aug 2015 - Download PDF - 63kB

IPA - 18 Aug 2015 - Download PDF - 932kB

KPMG - 14 Aug 2015 - Download PDF - 80kB

Local Government Finance Professional Inc. - 14 Aug 2015 - Download PDF - 1447kB

M.A Smallsman - 03 Aug 2015 - Download PDF - 975kB

Moore Stephens Australia - 21 Aug 2015 - Download PDF - 517kB

Nexia Australia - 13 Aug 2015 - Download PDF - 140kB

NSW Local Government Finance Professionals Network - 14 Aug 2015 - Download PDF - 367kB

NT Local Government Accounting Advisory Committee - 14 Aug 2015 - Download PDF - 188kB

Peter Batten - 14 Aug 2015 - Download PDF - 224kB

PwC - 14 Aug 2015 - Download PDF - 71kB

Queensland Treasury - 26 Aug 2015 - Download PDF - 1366kB

Queensland Treasury Additional Attachment - 26 Aug 2015 - Download PDF - 444kB

SALGFMG - 17 Aug 2015 - Download PDF - 838kB

Saward Dawson - 14 Aug 2015 - Download PDF - 216kB

South African Accounting Standards Board - 14 Aug 2015 - Download PDF - 361kB

The University of Melbourne - 14 Aug 2015 - Download PDF - 105kB

UNSW - 14 Aug 2015 - Download PDF - 344kB

William Buck - 13 Aug 2015 - Download PDF - 257kB

World Vision Australia - 14 Aug 2015 - Download PDF - 186kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - January 2015 (Compilation)

Download PDF - 632kB

Applies to reporting periods beginning on or after 01 Jan 2016 but before 01 Jan 2018

Submission from AASB

To IASB - 10 Jun 2015 - Download PDF - 128kB

Comment letters to AASB

CPA & CAANZ - 09 May 2015 - Download PDF - 137kB

Deloitte - 10 Jun 2015 - Download PDF - 297kB

HoTARAC - 05 May 2015 - Download PDF - 376kB

PwC - 17 Jun 2015 - Download PDF - 919kB

Saward Dawson - 06 May 2015 - Download PDF - 661kB

Westworth Kemp Consultants - 24 Apr 2015 - Download PDF - 874kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 107 Statement of Cash Flows - August 2013 (Compilation)

Download PDF - 591kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jul 2015

Submission from AASB

To IASB - 17 Apr 2015 - Download PDF - 237kB

Comment letters to AASB

ANZ - 17 Apr 2015 - Download PDF - 753kB

CPA Australia - 31 Mar 2015 - Download PDF - 658kB

DG & AB Maxwell - 20 Jan 2015 - Download PDF - 185kB

Ernst & Young - 18 Mar 2015 - Download PDF - 29kB

Ernst & Young - 05 May 2015 - Download PDF - 69kB

HoTARAC - 20 Mar 2015 - Download PDF - 296kB

Institute of Public Accountants - 20 Apr 2015 - Download PDF - 310kB

PwC - 19 May 2015 - Download PDF - 378kB

Westworth Kemp Consultants - 04 Mar 2015 - Download PDF - 354kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 2 (FP) Share-based Payment [for for-profit entities] - December 2012 (Compilation)

Download PDF - 809kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Submission from AASB

To IASB - 02 Mar 2015 - Download PDF - 76kB

Comment letters to AASB

Ernst & Young - 27 Mar 2015 - Download PDF - 814kB

Institute of Public Accountants - 23 Feb 2015 - Download PDF - 891kB

PwC - 31 Mar 2015 - Download PDF - 208kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - December 2013 (Compilation)

Download PDF - 555kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2016

Related pronouncement

AASB 119 Employee Benefits - June 2014 (Compilation)

Download PDF - 644kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jan 2016

Comment letters to AASB

Australian Institute of Company Directors - 27 Nov 2014 - Download PDF - 634kB

CPA Australia - 28 Nov 2014 - Download PDF - 42kB

Dianne Azoor Hughes - 28 Nov 2014 - Download PDF - 371kB

Ernst & Young - 28 Nov 2014 - Download PDF - 199kB

Group of 100 - 24 Nov 2014 - Download PDF - 803kB

HoTARAC - 24 Nov 2014 - Download PDF - 249kB

KPMG - 26 Nov 2014 - Download PDF - 99kB

Macquarie University - 28 Nov 2014 - Download PDF - 613kB

PwC - 28 Nov 2014 - Download PDF - 657kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 128 (NFP) Investments in Associates [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 403kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 128 (FP) Investments in Associates and Joint Ventures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 409kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Comment letters to AASB

CPA Australia - 24 Nov 2014 - Download PDF - 654kB

Deloitte - 24 Nov 2014 - Download PDF - 782kB

Ernst & Young - 24 Nov 2014 - Download PDF - 768kB

Group of 100 - 24 Nov 2014 - Download PDF - 780kB

PwC - 28 Nov 2014 - Download PDF - 646kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 12 Disclosure of Interests in Other Entities - December 2013 (Compilation)

Download PDF - 481kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jul 2015

Related pronouncement

AASB 13 Fair Value Measurement - June 2014 (Compilation)

Download PDF - 630kB

Applies to reporting periods beginning on or after 01 Jul 2014 but before 01 Jul 2016

Related pronouncement

AASB 127 (NFP) Consolidated and Separate Financial Statements [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 464kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 127 (FP) Separate Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 384kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 128 (NFP) Investments in Associates [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 403kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 128 (FP) Investments in Associates and Joint Ventures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 409kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Related pronouncement

AASB 136 (NFP) Impairment of Assets [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 946kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 136 (FP) Impairment of Assets [for for-profit entities] - December 2012 (Compilation)

Download PDF - 947kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Submission from AASB

To IASB - 12 Jan 2015 - Download PDF - 159kB

Comment letters to AASB

CPA Australia - 12 Dec 2014 - Download PDF - 45kB

Ernst & Young - 10 Feb 2015 - Download PDF - 661kB

Institute of Public Accountants - 17 Dec 2014 - Download PDF - 333kB

PwC - 04 Feb 2015 - Download PDF - 712kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 (NFP) Income Taxes [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 842kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 112 (FP) Income Taxes [for for-profit entities] - December 2012 (Compilation)

Download PDF - 849kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Submission from AASB

To IASB - 18 Dec 2014 - Download PDF - 226kB

Comment letters to AASB

CPA Australia - 21 Nov 2014 - Download PDF - 579kB

Institute of Public Accountants - 17 Dec 2014 - Download PDF - 335kB

PwC - 18 Dec 2014 - Download PDF - 465kB

Documents related to this Exposure Draft:

Related pronouncement

Interpretation 1042 Subscriber Acquisition Costs in the Telecommunications Industry - December 2013 (Compilation)

Download PDF - 292kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jan 2018

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 128 (FP) Investments in Associates and Joint Ventures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 409kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Submission from AASB

To IASB - 11 Sep 2014 - Download PDF - 221kB

Comment letters to AASB

CPA Australia and Chartered Accountants Australia and New Zealand - 22 Aug 2014 - Download PDF - 593kB

Deakin Graduate School of Business - 12 Aug 2014 - Download PDF - 712kB

Ernst & Young - 25 Sep 2014 - Download PDF - 376kB

Macquarie Group Limited - 15 Sep 2014 - Download PDF - 682kB

PwC - 19 Sep 2014 - Download PDF - 677kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 (NFP) Presentation of Financial Statements [for not-for-profit entities] - December 2013 (Compilation)

Download PDF - 575kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014 that end on or after 20 Dec 2013

Related pronouncement

AASB 101 (FP) Presentation of Financial Statements [for for-profit entities] - December 2013 (Compilation)

Download PDF - 576kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014 that end on or after 20 Dec 2013

Comment letters to AASB

Institute of Public Accountants - 11 Aug 2014 - Download PDF - 1113kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 (NFP) Presentation of Financial Statements [for not-for-profit entities] - December 2013 (Compilation)

Download PDF - 575kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014 that end on or after 20 Dec 2013

Related pronouncement

AASB 101 (FP) Presentation of Financial Statements [for for-profit entities] - December 2013 (Compilation)

Download PDF - 576kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014 that end on or after 20 Dec 2013

Submission from AASB

To IASB - 05 Aug 2014 - Download PDF - 320kB

Comment letters to AASB

ANZ - 22 Jul 2014 - Download PDF - 660kB

CPA Australia and the Institute - 01 Jul 2014 - Download PDF - 923kB

DG & AB Maxwell - 12 Jun 2014 - Download PDF - 601kB

Ernst & Young - 29 Jul 2014 - Download PDF - 182kB

Group of 100 - 23 Jun 2014 - Download PDF - 1035kB

HoTARAC - 01 Jul 2014 - Download PDF - 665kB

Institute of Public Accountants - 11 Aug 2014 - Download PDF - 1179kB

PwC - 19 Sep 2014 - Download PDF - 814kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 (NFP) First-time Adoption of Australian Accounting Standards [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 540kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 1 (FP) First-time Adoption of Australian Accounting Standards [for for-profit entities] - December 2012 (Compilation)

Download PDF - 547kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - June 2010 (Principal)

Download PDF - 304kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Comment letters to AASB

Deakin Graduate School of Business - 12 May 2014 - Download PDF - 704kB

Ernst & Young - 27 May 2014 - Download PDF - 620kB

KPMG - 19 May 2014 - Download PDF - 1516kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 (NFP) First-time Adoption of Australian Accounting Standards [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 540kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 1 (FP) First-time Adoption of Australian Accounting Standards [for for-profit entities] - December 2012 (Compilation)

Download PDF - 547kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 5 (NFP) Non-current Assets Held for Sale and Discontinued Operations [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 439kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 5 (FP) Non-current Assets Held for Sale and Discontinued Operations [for for-profit entities] - December 2012 (Compilation)

Download PDF - 443kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 7 (NFP) Financial Instruments: Disclosures [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 7 (FP) Financial Instruments: Disclosures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 596kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 119 Employee Benefits - December 2012 (Compilation)

Download PDF - 423kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Related pronouncement

AASB 134 Interim Financial Reporting - December 2012 (Compilation)

Download PDF - 589kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Submission from AASB

To IASB - 12 Mar 2014 - Download PDF - 227kB

Comment letters to AASB

HoTARAC - 28 Feb 2014 - Download PDF - 1128kB

Macquarie University - 03 Mar 2014 - Download PDF - 696kB

PwC - 18 Mar 2014 - Download PDF - 357kB

Documents related to this Exposure Draft:

Submission from AASB

To IASB - 03 Feb 2014 - Download PDF - 200kB

Comment letters to AASB

ANZ - 20 Jan 2014 - Download PDF - 863kB

Ernst & Young - 04 Feb 2014 - Download PDF - 428kB

HoTARAC - 16 Jan 2014 - Download PDF - 574kB

Macquarie University - 07 Feb 2014 - Download PDF - 284kB

PwC - 17 Feb 2014 - Download PDF - 1168kB

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 30 May 2014 - Download PDF - 299kB

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 14 Feb 2014 - Download PDF - 133kB

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 13 Mar 2014 - Download PDF - 153kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 117 Leases - September 2012 (Compilation)

Download PDF - 425kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Comment letters to AASB

Ernst & Young - 26 Nov 2013 - Download PDF - 273kB

KPMG - 14 Nov 2013 - Download PDF - 1964kB

PwC - 07 Nov 2013 - Download PDF - 208kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 (NFP) Financial Instruments: Disclosures [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 7 (FP) Financial Instruments: Disclosures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 596kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Comment letters to AASB

Ernst & Young - 16 Sep 2013 - Download PDF - 91kB

PwC - 16 Sep 2013 - Download PDF - 1926kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 (NFP) Financial Instruments: Disclosures [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 7 (FP) Financial Instruments: Disclosures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 596kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Comment letters to AASB

Ernst & Young - 16 Sep 2013 - Download PDF - 87kB

PwC - 16 Sep 2013 - Download PDF - 1927kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 116 Property, Plant and Equipment - September 2012 (Compilation)

Download PDF - 451kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Related pronouncement

AASB 141 Agriculture - September 2012 (Compilation)

Download PDF - 349kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Submission from AASB

To IASB - 28 Oct 2013 - Download PDF - 396kB

Comment letters to AASB

CPA Australia and the Institute - 09 Oct 2013 - Download PDF - 432kB

Group of 100 - 19 Sep 2013 - Download PDF - 363kB

Macquarie University - 04 Oct 2013 - Download PDF - 255kB

PwC - 07 Nov 2013 - Download PDF - 3510kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 4 Insurance Contracts - September 2012 (Compilation)

Download PDF - 359kB

Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jan 2014

Related pronouncement

AASB 1023 (FP) General Insurance Contracts [for for-profit entities] - December 2012 (Compilation)

Download PDF - 511kB

Applies to reporting periods beginning on or after 01 Jan 2013 that end before 20 Dec 2013

Related pronouncement

AASB 1038 Life Insurance Contracts - March 2013 (Compilation)

Download PDF - 619kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013 that end on or after 31 Mar 2013

Submission from AASB

To IASB - 31 Oct 2013 - Download PDF - 387kB

Comment letters to AASB

Accountants and Actuaries Liaison Committee - 27 Sep 2013 - Download PDF - 199kB

AMP - 27 Sep 2013 - Download PDF - 191kB

ANZ - 25 Oct 2013 - Download PDF - 222kB

CPA Australia - 30 Sep 2013 - Download PDF - 87kB

Ernst & Young - 30 Oct 2013 - Download PDF - 1259kB

HoTARAC - 10 Oct 2013 - Download PDF - 1028kB

Institute of Chartered Accountants Australia - 26 Sep 2013 - Download PDF - 1043kB

Insurance Australia Group Limited - 27 Sep 2013 - Download PDF - 265kB

Macquarie University - 04 Oct 2013 - Download PDF - 231kB

NAB - 25 Oct 2013 - Download PDF - 1544kB

PwC - 07 Nov 2013 - Download PDF - 2540kB

QBE - 27 Sep 2013 - Download PDF - 141kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 (NFP) Presentation of Financial Statements [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 555kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Related pronouncement

AASB 101 (FP) Presentation of Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 560kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - December 2012 (Compilation)

Download PDF - 395kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Related pronouncement

AASB 1031 Materiality - December 2009 (Compilation)

Download PDF - 60kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2014

Comment letters to AASB

ACAG - 22 Aug 2013 - Download PDF - 286kB

CPA Australia and the Institute - 23 Aug 2013 - Download PDF - 314kB

Ernst & Young - 23 Aug 2013 - Download PDF - 263kB

Group of 100 - 07 Aug 2013 - Download PDF - 238kB

HoTARAC - 20 Aug 2013 - Download PDF - 825kB

KPMG - 14 Aug 2013 - Download PDF - 206kB

Macquarie University - 26 Aug 2013 - Download PDF - 207kB

PwC - 23 Aug 2013 - Download PDF - 167kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 136 (FP) Impairment of Assets [for for-profit entities] - December 2012 (Compilation)

Download PDF - 947kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Comment letters to AASB

PwC - 15 Jul 2013 - Download PDF - 747kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 117 Leases - September 2012 (Compilation)

Download PDF - 425kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Submission from AASB

To IASB - 17 Sep 2013 - Download PDF - 434kB

Comment letters to AASB

ACAG - 16 Sep 2013 - Download PDF - 2785kB

ANZ - 12 Sep 2013 - Download PDF - 135kB

CPA Australia and the Institute - 21 Aug 2013 - Download PDF - 559kB

Defence Housing Australia - 14 Aug 2013 - Download PDF - 688kB

Department of Education - WA - 19 Aug 2013 - Download PDF - 280kB

Ernst & Young - 17 Sep 2013 - Download PDF - 854kB

FinPro - 14 Aug 2013 - Download PDF - 235kB

Grant Thornton - 16 Aug 2013 - Download PDF - 218kB

HoTARAC - 14 Aug 2013 - Download PDF - 2773kB

Macquarie University - 26 Aug 2013 - Download PDF - 210kB

NAB - 13 Sep 2013 - Download PDF - 3599kB

Property Council of Australia - 19 Aug 2013 - Download PDF - 264kB

PwC - 01 Oct 2013 - Download PDF - 8717kB

The Group of 100 (G100) - 19 Sep 2013 - Download PDF - 546kB

University of Technology Sydney - 20 Aug 2013 - Download PDF - 486kB

Woolworths - 02 Sep 2014 - Download PDF - 592kB

Woolworths Limited - 11 Sep 2013 - Download PDF - 452kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 1038 Life Insurance Contracts - March 2013 (Compilation)

Download PDF - 619kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013 that end on or after 31 Mar 2013

Comment letters to AASB

AMP - 07 Aug 2013 - Download PDF - 97kB

CPA Australia and the Institute - 07 Aug 2013 - Download PDF - 156kB

Ernst & Young - 07 Aug 2013 - Download PDF - 68kB

NAB - 06 Aug 2013 - Download PDF - 344kB

PwC - 06 Aug 2013 - Download PDF - 1686kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 (FP) First-time Adoption of Australian Accounting Standards [for for-profit entities] - December 2012 (Compilation)

Download PDF - 547kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - December 2012 (Compilation)

Download PDF - 395kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Submission from AASB

To IASB - 26 Aug 2013 - Download PDF - 172kB

Comment letters to AASB

Ernst & Young - 17 Sep 2013 - Download PDF - 435kB

PwC - 07 Oct 2013 - Download PDF - 733kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - December 2012 (Compilation)

Download PDF - 423kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Submission from AASB

To IASB - 25 Jul 2013 - Download PDF - 243kB

Comment letters to AASB

HoTARAC - 18 Jun 2013 - Download PDF - 340kB

Institute of Actuaries of Australia - 25 Jun 2013 - Download PDF - 1139kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 12 (FP) Disclosure of Interests in Other Entities [for for-profit entities] - December 2012 (Compilation)

Download PDF - 454kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Comment letters to AASB

ACAG - 28 Jun 2013 - Download PDF - 359kB

Assembly of the Uniting Church in Australia - 26 Jun 2013 - Download PDF - 138kB

CPA Australia and the Institute - 27 Jun 2013 - Download PDF - 382kB

Crowe Horwath - 26 Jun 2013 - Download PDF - 120kB

Deloitte - 24 Jun 2013 - Download PDF - 1827kB

Ernst & Young - 28 Jun 2013 - Download PDF - 403kB

Grant Thornton - 26 Jun 2013 - Download PDF - 161kB

HoTARAC - 25 Jun 2013 - Download PDF - 1613kB

John Church - 29 Jun 2013 - Download PDF - 316kB

KPMG - 12 Jul 2013 - Download PDF - 279kB

Moore Stephens - 28 Jun 2013 - Download PDF - 235kB

PwC - 30 Jun 2013 - Download PDF - 250kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 (FP) Financial Instruments: Disclosures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 596kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Related pronouncement

AASB 139 (FP) Financial Instruments: Recognition and Measurement [for for-profit entities] - December 2012 (Compilation)

Download PDF - 986kB

Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jan 2014

Submission from AASB

To IASB - 10 Jul 2013 - Download PDF - 453kB

Comment letters to AASB

ANZ - 05 Jul 2013 - Download PDF - 283kB

CPA Australia and the Institute - 24 May 2013 - Download PDF - 467kB

Ernst & Young - 09 Jul 2013 - Download PDF - 485kB

Hayes Knight - 08 May 2013 - Download PDF - 627kB

HoTARAC - 18 Jun 2013 - Download PDF - 2890kB

National Australia Bank - 05 Jul 2013 - Download PDF - 956kB

PwC - 15 Jul 2013 - Download PDF - 11420kB

QBE - 30 May 2013 - Download PDF - 132kB

UTS - 13 Jun 2013 - Download PDF - 436kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Related pronouncement

AASB 139 (FP) Financial Instruments: Recognition and Measurement [for for-profit entities] - December 2012 (Compilation)

Download PDF - 986kB

Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jan 2014

Submission from AASB

To IASB - 05 Apr 2013 - Download PDF - 193kB

Comment letters to AASB

CPA and ICAA - 26 Mar 2013 - Download PDF - 142kB

Ernst & Young - 30 May 2013 - Download PDF - 1470kB

Finance and Treasury Association (FTA) - 02 Apr 2013 - Download PDF - 485kB

PwC - 08 Apr 2013 - Download PDF - 2880kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 136 (FP) Impairment of Assets [for for-profit entities] - December 2012 (Compilation)

Download PDF - 947kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Submission from AASB

To IASB - 19 Mar 2013 - Download PDF - 217kB

Comment letters to AASB

CPA Australia and the Institute - 01 Mar 2013 - Download PDF - 200kB

Ernst & Young - 26 Mar 2013 - Download PDF - 282kB

Grant Thornton - 07 Feb 2013 - Download PDF - 670kB

PwC - 08 Apr 2013 - Download PDF - 1651kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Comment letters to AASB

AMP - 21 Mar 2013 - Download PDF - 107kB

ANZ - 26 Mar 2013 - Download PDF - 1470kB

ASIC - 05 Apr 2013 - Download PDF - 213kB

Australian Institute of Company Directors - 28 Mar 2013 - Download PDF - 673kB

AVCAL - 11 Mar 2013 - Download PDF - 176kB

BDO Australia Limited - 28 Mar 2013 - Download PDF - 120kB

CPA Australia and the Institute - 28 Mar 2013 - Download PDF - 179kB

Crowe Horwath - 18 Mar 2013 - Download PDF - 1776kB

Deloitte - 29 Mar 2013 - Download PDF - 1225kB

Equity Trustees Limited - 27 Mar 2013 - Download PDF - 1175kB

Ernst & Young - 01 Apr 2013 - Download PDF - 470kB

Financial Reporting Specialists - 28 Mar 2013 - Download PDF - 326kB

Financial Services Council - 03 Apr 2013 - Download PDF - 310kB

Grant Thornton - 28 Mar 2013 - Download PDF - 802kB

Group of 100 - 20 Mar 2013 - Download PDF - 325kB

Industry Funds Management - 05 Mar 2013 - Download PDF - 522kB

IOOF Group - 18 Mar 2013 - Download PDF - 131kB

KPMG - 28 Mar 2013 - Download PDF - 1067kB

Macquarie Group Limited - 27 Mar 2013 - Download PDF - 240kB

MMC Limited - 19 Feb 2013 - Download PDF - 1321kB

NAB - 28 Mar 2013 - Download PDF - 424kB

PwC - 28 Mar 2013 - Download PDF - 294kB

QIC - 27 Mar 2013 - Download PDF - 1811kB

The International Accounting & Auditing Institute - 29 Mar 2013 - Download PDF - 197kB

Unity Administration - 25 Mar 2013 - Download PDF - 1605kB

Vanguard - 27 Mar 2013 - Download PDF - 300kB

Westworth Kemp Consultants - 08 Mar 2013 - Download PDF - 885kB

Willie Ooi - 22 Mar 2013 - Download PDF - 137kB

Zurich - 09 Apr 2013 - Download PDF - 863kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2012 (Compilation)

Download PDF - 1272kB

Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jan 2014

Comment letters to AASB

ACAG - 29 Jan 2013 - Download PDF - 273kB

CPA Australia - 01 Feb 2013 - Download PDF - 381kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2012 (Compilation)

Download PDF - 1272kB

Applies to reporting periods beginning on or after 01 Jan 2013 but before 01 Jan 2014

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 (FP) Business Combinations [for for-profit entities] - December 2012 (Compilation)

Download PDF - 600kB

Applies to reporting periods beginning on or after 01 Jul 2013 that end before 20 Dec 2013

Related pronouncement

AASB 11 (NFP) Joint Arrangements [for not-for-profit entities] - December 2012 (Compilation)

Download PDF - 533kB

Applies to reporting periods beginning on or after 01 Jan 2014 but before 01 Jul 2015

Submission from AASB

To IASB - 23 Apr 2013 - Download PDF - 202kB

Comment letters to AASB

CPA Australia and the Institute - 22 Mar 2013 - Download PDF - 123kB

Ernst & Young - 24 Apr 2013 - Download PDF - 839kB

Grant Thornton - 25 Mar 2013 - Download PDF - 906kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 (FP) Consolidated Financial Statements [for for-profit entities] - December 2012 (Compilation)

Download PDF - 594kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jan 2014

Related pronouncement

AASB 128 (FP) Investments in Associates and Joint Ventures [for for-profit entities] - December 2012 (Compilation)

Download PDF - 409kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Submission from AASB

To IASB - 25 Apr 2013 - Download PDF - 214kB

Comment letters to AASB

CPA Australia and the Institute - 22 Mar 2013 - Download PDF - 113kB

Ernst & Young - 24 Apr 2013 - Download PDF - 790kB

Grant Thornton - 25 Mar 2013 - Download PDF - 197kB

PwC - 02 May 2013 - Download PDF - 698kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 116 Property, Plant and Equipment - September 2012 (Compilation)

Download PDF - 451kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Related pronouncement

AASB 138 Intangible Assets - June 2009 (Compilation)

Download PDF - 186kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Submission from AASB

To IASB - 02 Apr 2013 - Download PDF - 205kB

Comment letters to AASB

CPA Australia and the Institute - 01 Mar 2013 - Download PDF - 157kB

Ernst & Young - 17 Apr 2013 - Download PDF - 1248kB

Grant Thornton - 01 Mar 2013 - Download PDF - 198kB

Hayes Knight - 09 Jan 2013 - Download PDF - 574kB

PwC - 08 Apr 2013 - Download PDF - 1718kB

Shazia Vapiwalla - 29 Jan 2013 - Download PDF - 221kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Submission from AASB

To IASB - 05 Apr 2013 - Download PDF - 206kB

Comment letters to AASB

ANZ - 26 Mar 2013 - Download PDF - 2804kB

APRA - 11 Mar 2013 - Download PDF - 135kB

CPA and ICAA - 18 Feb 2013 - Download PDF - 715kB

Ernst & Young - 17 Apr 2013 - Download PDF - 3394kB

Grant Thornton - 13 Feb 2013 - Download PDF - 214kB

Macquarie Group Limited - 27 Mar 2013 - Download PDF - 469kB

NAB - 25 Mar 2013 - Download PDF - 3006kB

PwC - 08 Apr 2013 - Download PDF - 6470kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - September 2011 (Compilation)

Download PDF - 496kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 3 Business Combinations - October 2010 (Compilation)

Download PDF - 308kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 13 Fair Value Measurement - September 2011 (Principal)

Download PDF - 683kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 140 Investment Property - September 2012 (Compilation)

Download PDF - 409kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2014

Submission from AASB

To IASB - 20 Feb 2013 - Download PDF - 210kB

Comment letters to AASB

Crowe Horwath - 18 Feb 2013 - Download PDF - 468kB

Ernst & Young - 21 Feb 2013 - Download PDF - 256kB

Grant Thornton - 04 Feb 2013 - Download PDF - 755kB

PwC - 27 Feb 2013 - Download PDF - 1670kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - August 2011 (Principal)

Download PDF - 481kB

Applies to reporting periods beginning on or after 01 Jan 2013

Submission from AASB

To IASB - 21 Mar 2013 - Download PDF - 201kB

Comment letters to AASB

CPA Australia and the Institute - 07 Feb 2013 - Download PDF - 109kB

Ernst & Young - 22 Feb 2013 - Download PDF - 445kB

Ernst & Young - 28 Mar 2013 - Download PDF - 431kB

Hayes Knight - 09 Jan 2013 - Download PDF - 533kB

Macquarie Group Limited - 20 Mar 2013 - Download PDF - 151kB

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 03 Jun 2013 - Download PDF - 325kB

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 15 May 2013 - Download PDF - 295kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - December 2011 (Compilation)

Download PDF - 1270kB

Applies to reporting periods beginning on or after 01 Jul 2012

Comment letters to AASB

Australian Bureau of Statistics - 19 Nov 2012 - Download PDF - 240kB

Department of Defence - 07 Nov 2012 - Download PDF - 807kB

Department of Finance and Deregulation - 13 Nov 2012 - Download PDF - 959kB

Ernst & Young - 12 Nov 2012 - Download PDF - 358kB

Representatives of the Australian Accounting Profession - 20 Nov 2012 - Download PDF - 299kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments [2010] - September 2012 (Compilation)

Download PDF - 643kB

Applies to reporting periods beginning on or after 01 Jan 2015

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - October 2010 (Compilation)

Download PDF - 685kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IASB - 21 Dec 2012 - Download PDF - 152kB

Comment letters to AASB

ANZ - 21 Nov 2012 - Download PDF - 2349kB

Finance and Treasury Association - 11 Dec 2012 - Download PDF - 133kB

Visual Risk - 06 Dec 2012 - Download PDF - 306kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 Income Taxes - September 2011 (Compilation)

Download PDF - 818kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

Interpretation 1039 Substantive Enactment of Major Tax Bills in Australia - December 2009 (Compilation)

Download PDF - 54kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Comment letters to AASB

Deloitte - 16 Nov 2012 - Download PDF - 364kB

Ernst & Young - 14 Nov 2012 - Download PDF - 342kB

Grant Thornton - 19 Nov 2012 - Download PDF - 213kB

KPMG - 19 Nov 2012 - Download PDF - 1044kB

PwC - 14 Nov 2012 - Download PDF - 215kB

Representatives of the Australian Accounting Profession - 21 Nov 2012 - Download PDF - 164kB

Taxpayers Australia - 28 Sep 2012 - Download PDF - 215kB

The Group of 100 - 01 Oct 2012 - Download PDF - 236kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 2 Share-based Payment - July 2009 (Compilation)

Download PDF - 329kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Related pronouncement

AASB 3 Business Combinations - October 2010 (Compilation)

Download PDF - 308kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 8 Operating Segments - December 2009 (Compilation)

Download PDF - 95kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 13 Fair Value Measurement - September 2011 (Principal)

Download PDF - 683kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 101 Presentation of Financial Statements - September 2011 (Compilation)

Download PDF - 524kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 107 Statement of Cash Flows - May 2011 (Compilation)

Download PDF - 472kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jan 2013

Related pronouncement

AASB 112 Income Taxes - September 2011 (Compilation)

Download PDF - 818kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 116 Property, Plant and Equipment - June 2009 (Compilation)

Download PDF - 131kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Related pronouncement

AASB 124 Related Party Disclosures - December 2009 (Principal)

Download PDF - 312kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 136 Impairment of Assets - June 2009 (Compilation)

Download PDF - 398kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Submission from AASB

To IASB - 27 Aug 2012 - Download PDF - 230kB

Comment letters to AASB

Ernst & Young - 08 Aug 2012 - Download PDF - 367kB

Grant Thornton - 16 Aug 2012 - Download PDF - 140kB

HoTARAC - 09 Aug 2012 - Download PDF - 754kB

PwC - 17 Oct 2012 - Download PDF - 4659kB

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 06 Aug 2012 - Download PDF - 163kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 Consolidated Financial Statements - August 2011 (Principal)

Download PDF - 742kB

Applies to reporting periods beginning on or after 01 Jan 2013

Submission from AASB

To IASB - 30 Mar 2012 - Download PDF - 181kB

Comment letters to AASB

AMP - 20 Mar 2012 - Download PDF - 703kB

ANZ - 16 Mar 2012 - Download PDF - 1088kB

Ernst & Young - 03 Apr 2012 - Download PDF - 455kB

Grant Thornton - 23 Jan 2012 - Download PDF - 70kB

HoTARAC - 20 Feb 2012 - Download PDF - 181kB

Joint Accounting Bodies - 28 Feb 2012 - Download PDF - 209kB

PricewaterhouseCoopers - 17 Apr 2012 - Download PDF - 438kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 118 Revenue - October 2010 (Compilation)

Download PDF - 165kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Comment letters to AASB

HoTARAC - 08 Feb 2012 - Download PDF - 61kB

Joint Accounting Bodies - 09 Feb 2012 - Download PDF - 129kB

KPMG - 08 Feb 2012 - Download PDF - 84kB

PricewaterhouseCoopers - 30 Mar 2012 - Download PDF - 772kB

Documents related to this Exposure Draft:

Related pronouncement

AAS 25 Financial Reporting by Superannuation Plans - December 2005 (Compilation)

Download PDF - 895kB

Applies to reporting periods ending on or after 31 Dec 2005 that begin before 01 Jan 2014

Comment letters to AASB

Actuaries Institute - 30 Apr 2012 - Download PDF - 112kB

AIST - 30 Apr 2012 - Download PDF - 423kB

Australian Super - 30 Apr 2012 - Download PDF - 1119kB

Corporate Superannuation Association - 30 Apr 2012 - Download PDF - 322kB

Deloitte - 08 May 2012 - Download PDF - 789kB

Department of Finance and Deregulation - 14 Jun 2012 - Download PDF - 174kB

Ernst & Young - 30 Apr 2012 - Download PDF - 377kB

Financial Services Council - 30 Apr 2012 - Download PDF - 835kB

Fletcher Building Limited - 30 Apr 2012 - Download PDF - 137kB

Grant Thornton - 08 May 2012 - Download PDF - 142kB

Joint Accounting Bodies - 30 Apr 2012 - Download PDF - 161kB

KPMG - 08 May 2012 - Download PDF - 902kB

Mercer - 30 Apr 2012 - Download PDF - 88kB

PwC - 07 May 2012 - Download PDF - 278kB

QSuper - 30 Apr 2012 - Download PDF - 7163kB

Roundtable Participants - 13 Apr 2012 - Download PDF - 269kB

UniSuper - 30 Apr 2012 - Download PDF - 1397kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 111 Construction Contracts - June 2010 (Compilation)

Download PDF - 320kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Related pronouncement

AASB 118 Revenue - October 2010 (Compilation)

Download PDF - 165kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IASB - 14 Mar 2012 - Download PDF - 297kB

To IASB - 14 Nov 2012 - Download PDF - 212kB

Comment letters to AASB

ACAG - 24 Feb 2012 - Download PDF - 291kB

AMP - 09 Mar 2012 - Download PDF - 1438kB

ANZ - 08 Mar 2012 - Download PDF - 309kB

Ernst & Young - 13 Feb 2012 - Download PDF - 196kB

Ernst & Young - 03 Apr 2012 - Download PDF - 1462kB

Grant Thornton - 10 Feb 2012 - Download PDF - 813kB

HoTARAC - 06 Feb 2012 - Download PDF - 484kB

Joint Accounting Bodies - 09 Feb 2012 - Download PDF - 356kB

PricewaterhouseCoopers - 30 Mar 2012 - Download PDF - 1046kB

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 05 Apr 2012 - Download PDF - 212kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - September 2011 (Compilation)

Download PDF - 496kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 120 Accounting for Government Grants and Disclosure of Government Assistance - September 2011 (Compilation)

Download PDF - 367kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Submission from AASB

To IASB - 20 Dec 2011 - Download PDF - 127kB

Comment letters to AASB

Ernst & Young - 05 Dec 2011 - Download PDF - 79kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 10 Consolidated Financial Statements - August 2011 (Principal)

Download PDF - 742kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 12 Disclosure of Interests in Other Entities - August 2011 (Principal)

Download PDF - 537kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 127 Separate Financial Statements - August 2011 (Principal)

Download PDF - 443kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - August 2011 (Principal)

Download PDF - 481kB

Applies to reporting periods beginning on or after 01 Jan 2013

Submission from AASB

To IASB - 23 Dec 2011 - Download PDF - 285kB

Comment letters to AASB

ACAG - 30 Nov 2011 - Download PDF - 64kB

Australian Foundation Investment Company - 18 Nov 2011 - Download PDF - 191kB

AVCAL - 14 Dec 2011 - Download PDF - 105kB

Challenger - 30 Nov 2011 - Download PDF - 197kB

Ernst & Young - 13 Dec 2011 - Download PDF - 2860kB

Financial Services Council - 30 Nov 2011 - Download PDF - 119kB

Grant Thornton - 06 Dec 2011 - Download PDF - 402kB

HoTARAC - 30 Nov 2011 - Download PDF - 585kB

Industry Funds Management Pty Ltd - 28 Nov 2011 - Download PDF - 662kB

J.P. Morgan - 27 Oct 2011 - Download PDF - 123kB

Joint Accounting Bodies - 07 Dec 2011 - Download PDF - 359kB

Macquarie Group Limited - 23 Dec 2011 - Download PDF - 329kB

National Australia Bank - 23 Dec 2011 - Download PDF - 81kB

PwC - 23 Jan 2012 - Download PDF - 628kB

QIC - 29 Nov 2011 - Download PDF - 185kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - October 2010 (Compilation)

Download PDF - 308kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 7 Financial Instruments: Disclosures - September 2011 (Compilation)

Download PDF - 556kB

Applies to reporting periods beginning on or after 01 Jul 2012 but before 01 Jan 2013

Related pronouncement

AASB 13 Fair Value Measurement - September 2011 (Principal)

Download PDF - 683kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 136 Impairment of Assets - June 2009 (Compilation)

Download PDF - 398kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Related pronouncement

AASB 138 Intangible Assets - June 2009 (Compilation)

Download PDF - 186kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Related pronouncement

AASB 140 Investment Property - October 2010 (Compilation)

Download PDF - 183kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 141 Agriculture - October 2009 (Compilation)

Download PDF - 164kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2013 that end on or after 30 Jun 2009

Comment letters to AASB

Ernst & Young - 05 Dec 2011 - Download PDF - 189kB

HoTARAC - 05 Dec 2011 - Download PDF - 86kB

Joint Accounting Bodies - 16 Dec 2011 - Download PDF - 142kB

KPMG - 05 Dec 2011 - Download PDF - 76kB

PwC - 17 Nov 2011 - Download PDF - 95kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - May 2011 (Compilation)

Download PDF - 469kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Comment letters to AASB

Ernst & Young - 02 Dec 2011 - Download PDF - 73kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 127 Separate Financial Statements - August 2011 (Principal)

Download PDF - 443kB

Applies to reporting periods beginning on or after 01 Jan 2013

Comment letters to AASB

Ernst & Young - 30 Nov 2011 - Download PDF - 68kB

HoTARAC - 30 Nov 2011 - Download PDF - 86kB

KPMG - 28 Nov 2011 - Download PDF - 93kB

PWC - 17 Nov 2011 - Download PDF - 95kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 12 Disclosure of Interests in Other Entities - August 2011 (Principal)

Download PDF - 537kB

Applies to reporting periods beginning on or after 01 Jan 2013

Comment letters to AASB

Ernst & Young - 08 Dec 2011 - Download PDF - 272kB

KPMG - 28 Nov 2011 - Download PDF - 93kB

PWC - 17 Nov 2011 - Download PDF - 95kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments [2010] - December 2010 (Principal)

Download PDF - 486kB

Applies to reporting periods beginning on or after 01 Jan 2013

Submission from AASB

To IASB - 21 Oct 2011 - Download PDF - 317kB

Comment letters to AASB

ANZ - 10 Aug 2011 - Download PDF - 71kB

Ernst & Young - 07 Oct 2011 - Download PDF - 103kB

Grant Thornton - 20 Sep 2011 - Download PDF - 303kB

HoTARAC - 06 Oct 2011 - Download PDF - 100kB

Joint Accounting Bodies - 10 Oct 2011 - Download PDF - 193kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 124 Related Party Disclosures - December 2009 (Principal)

Download PDF - 312kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Comment letters to AASB

ACAG - 31 Jan 2012 - Download PDF - 196kB

Ernst & Young - 30 Jan 2012 - Download PDF - 123kB

Hayes Knight NSW - 25 Jan 2012 - Download PDF - 211kB

HoTARAC - 15 Feb 2012 - Download PDF - 522kB

Joint Accounting Bodies - 20 Dec 2011 - Download PDF - 134kB

KPMG - 06 Feb 2012 - Download PDF - 358kB

Tasmanian & Queensland Audit Offices - 31 Jan 2012 - Download PDF - 215kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 4 Insurance Contracts - October 2010 (Compilation)

Download PDF - 209kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 1023 General Insurance Contracts - October 2010 (Compilation)

Download PDF - 328kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Related pronouncement

AASB 1038 Life Insurance Contracts - October 2010 (Compilation)

Download PDF - 190kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013 that end before 31 Mar 2013

Comment letters to AASB

Grant Thornton - 30 Sep 2011 - Download PDF - 245kB

PWC - 28 Sep 2011 - Download PDF - 65kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - May 2011 (Compilation)

Download PDF - 472kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Related pronouncement

AASB 101 Presentation of Financial Statements - May 2011 (Compilation)

Download PDF - 469kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Related pronouncement

AASB 116 Property, Plant and Equipment - June 2009 (Compilation)

Download PDF - 131kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Related pronouncement

AASB 132 Financial Instruments: Presentation - May 2011 (Compilation)

Download PDF - 797kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Related pronouncement

AASB 134 Interim Financial Reporting - May 2011 (Compilation)

Download PDF - 491kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Submission from AASB

To IASB - 11 Oct 2011 - Download PDF - 279kB

Comment letters to AASB

ANZ - 18 Aug 2011 - Download PDF - 63kB

Ernst & Young - 06 Sep 2011 - Download PDF - 190kB

Grant Thornton - 07 Sep 2011 - Download PDF - 299kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - September 2008 (Compilation)

Download PDF - 378kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2012

Comment letters to AASB

ABS - 31 Oct 2011 - Download PDF - 52kB

ACAG - 11 Nov 2011 - Download PDF - 523kB

Andrew Waddington - 28 Oct 2011 - Download PDF - 162kB

David Newby - 28 Oct 2011 - Download PDF - 88kB

Department of Attorney General and Justice - 31 Oct 2011 - Download PDF - 78kB

Department of Education and Training (QLD) - 31 Oct 2011 - Download PDF - 359kB

Department of Employment, Economic Development and Innovation - 31 Oct 2011 - Download PDF - 75kB

Department of Finance and Deregulation - 31 Oct 2011 - Download PDF - 446kB

Ernst & Young - 07 Nov 2011 - Download PDF - 200kB

HoTARAC - 04 Nov 2011 - Download PDF - 385kB

Hunter Development Corporation - 28 Oct 2011 - Download PDF - 77kB

Joint Accounting Bodies - 11 Nov 2011 - Download PDF - 229kB

KPMG - 23 Nov 2011 - Download PDF - 1594kB

Mark Hort - 31 Oct 2011 - Download PDF - 417kB

Michelle Hollamby - 02 Nov 2011 - Download PDF - 324kB

New South Wales Department of Education and Communities - 31 Oct 2011 - Download PDF - 104kB

New South Wales Treasury - 28 Oct 2011 - Download PDF - 397kB

NSW Department of Transport - 28 Oct 2011 - Download PDF - 89kB

PWC - 05 Oct 2011 - Download PDF - 60kB

Queensland Police Service - 27 Oct 2011 - Download PDF - 274kB

Queensland Treasury Department - 07 Oct 2011 - Download PDF - 521kB

Roads and Traffic Authority of New South Wales - 31 Oct 2011 - Download PDF - 71kB

Robyn Frederickson - 02 Nov 2011 - Download PDF - 185kB

South Australian Department of Treasury and Finance - 24 Oct 2011 - Download PDF - 352kB

Steve Hunt - 31 Oct 2011 - Download PDF - 133kB

Sue Newberry - 31 Oct 2011 - Download PDF - 108kB

Tim Cheeseman - 02 Nov 2011 - Download PDF - 228kB

Western Australia Department of Education - 08 May 2012 - Download PDF - 337kB

Western Australian Department of Treasury - 18 Nov 2011 - Download PDF - 468kB

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 06 Sep 2011 - Download PDF - 702kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - November 2010 (Compilation)

Download PDF - 514kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Comment letters to AASB

KPMG - 27 Jun 2011 - Download PDF - 103kB

PricewaterhouseCoopers - 27 Jun 2011 - Download PDF - 148kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - September 2008 (Compilation)

Download PDF - 378kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2012

Comment letters to AASB

ACAG - 04 Apr 2011 - Download PDF - 280kB

ACAG - 06 Jun 2011 - Download PDF - 607kB

Ernst & Young - 06 Apr 2011 - Download PDF - 540kB

Ernst & Young - 09 Jun 2011 - Download PDF - 713kB

HoTARAC - 04 Apr 2011 - Download PDF - 314kB

HoTARAC - 01 Jun 2011 - Download PDF - 679kB

KPMG - 06 Apr 2011 - Download PDF - 563kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - November 2010 (Compilation)

Download PDF - 514kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Comment letters to AASB

KPMG - 03 Jun 2011 - Download PDF - 85kB

PwC - 16 Mar 2011 - Download PDF - 4100kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - November 2010 (Compilation)

Download PDF - 514kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - October 2010 (Compilation)

Download PDF - 685kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IASB - 01 Apr 2011 - Download PDF - 118kB

Comment letters to AASB

Grant Thornton - 17 Mar 2011 - Download PDF - 515kB

HoTARAC - 17 Mar 2011 - Download PDF - 5564kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - November 2010 (Compilation)

Download PDF - 514kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Related pronouncement

AASB 132 Financial Instruments: Presentation - October 2010 (Compilation)

Download PDF - 459kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jul 2011

Submission from AASB

To IASB - 28 Apr 2011 - Download PDF - 112kB

Comment letters to AASB

Ernst & Young - 12 Apr 2011 - Download PDF - 583kB

Grant Thornton - 11 Apr 2011 - Download PDF - 672kB

HoTARAC - 18 Apr 2011 - Download PDF - 732kB

Joint Accounting Bodies - 11 Apr 2011 - Download PDF - 603kB

KPMG - 11 Apr 2011 - Download PDF - 568kB

PricewaterhouseCoopers - 09 May 2011 - Download PDF - 812kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - October 2010 (Compilation)

Download PDF - 432kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Comment letters to AASB

Grant Thornton - 09 May 2011 - Download PDF - 81kB

KPMG - 09 May 2011 - Download PDF - 99kB

PricewaterhouseCoopers - 09 May 2011 - Download PDF - 89kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - October 2010 (Compilation)

Download PDF - 231kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jul 2011

Comment letters to AASB

Deloitte Touche Tohmatsu - 31 Jan 2011 - Download PDF - 290kB

KPMG - 31 Jan 2011 - Download PDF - 354kB

PricewaterhouseCoopers - 01 Feb 2011 - Download PDF - 537kB

Documents related to this Exposure Draft:

Submission from AASB

To IPSASB - 01 Jul 2011 - Download PDF - 379kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 9 Financial Instruments [2010] - December 2010 (Principal)

Download PDF - 486kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - October 2010 (Compilation)

Download PDF - 685kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IASB - 09 Mar 2011 - Download PDF - 269kB

Comment letters to AASB

ACAG - 04 Mar 2011 - Download PDF - 241kB

Australian Bureau of Statistics - 17 Feb 2011 - Download PDF - 48kB

Grant Thornton - 18 Feb 2011 - Download PDF - 405kB

Joint Accounting Bodies - 25 Feb 2011 - Download PDF - 103kB

National Australia Bank - 09 Mar 2011 - Download PDF - 700kB

QBE Insurance Group Limited - 17 Feb 2011 - Download PDF - 285kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - November 2010 (Compilation)

Download PDF - 514kB

Applies to reporting periods beginning on or after 01 Jul 2011 but before 01 Jul 2012

Comment letters to AASB

Ernst & Young - 28 Feb 2011 - Download PDF - 187kB

Grant Thornton - 28 Feb 2011 - Download PDF - 282kB

HoTARAC - 24 Feb 2011 - Download PDF - 195kB

Joint Accounting Bodies - 08 Mar 2011 - Download PDF - 260kB

KPMG - 28 Feb 2011 - Download PDF - 253kB

PricewaterhouseCoopers - 24 Feb 2011 - Download PDF - 196kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 117 Leases - June 2009 (Compilation)

Download PDF - 112kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Comment letters to AASB

Deloitte Touche Tohmatsu - 31 Jan 2011 - Download PDF - 290kB

Ernst & Young - 02 Feb 2011 - Download PDF - 309kB

Grant Thornton - 23 Dec 2010 - Download PDF - 593kB

Joint Accounting Bodies - 02 Feb 2011 - Download PDF - 332kB

KPMG - 31 Jan 2011 - Download PDF - 354kB

PricewaterhouseCoopers - 01 Feb 2011 - Download PDF - 537kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 Income Taxes - October 2010 (Compilation)

Download PDF - 421kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2012

Related pronouncement

Interpretation 121 Income Taxes – Recovery of Revalued Non-Depreciable Assets - September 2007 (Compilation)

Download PDF - 49kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2012

Comment letters to AASB

Deloitte Touche Tohmatsu - 31 Jan 2011 - Download PDF - 52kB

Grant Thornton - 23 Dec 2010 - Download PDF - 86kB

Joint Accounting Bodies - 02 Feb 2011 - Download PDF - 98kB

KPMG - 31 Jan 2011 - Download PDF - 116kB

PricewaterhouseCoopers - 01 Feb 2011 - Download PDF - 299kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 111 Construction Contracts - June 2010 (Compilation)

Download PDF - 320kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Related pronouncement

AASB 118 Revenue - October 2010 (Compilation)

Download PDF - 165kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Comment letters to AASB

Deloitte Touche Tohmatsu - 31 Jan 2011 - Download PDF - 294kB

Ernst & Young - 02 Feb 2011 - Download PDF - 313kB

Grant Thornton - 23 Dec 2010 - Download PDF - 333kB

Joint Accounting Bodies - 02 Feb 2011 - Download PDF - 336kB

KPMG - 31 Jan 2011 - Download PDF - 358kB

PricewaterhouseCoopers - 01 Feb 2011 - Download PDF - 541kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - February 2010 (Compilation)

Download PDF - 158kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jan 2011

Related pronouncement

AASB 129 Financial Reporting in Hyperinflationary Economies - June 2009 (Compilation)

Download PDF - 75kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2015 that end on or after 30 Jun 2009

Submission from AASB

To IASB - 13 Dec 2010 - Download PDF - 37kB

Comment letters to AASB

PricewaterhouseCoopers - 03 Dec 2010 - Download PDF - 452kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 127 Consolidated and Separate Financial Statements - July 2008 (Compilation)

Download PDF - 185kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2011

Related pronouncement

AASB 128 Investments in Associates - June 2010 (Compilation)

Download PDF - 132kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jul 2011

Related pronouncement

AASB 131 Interests in Joint Ventures - June 2010 (Compilation)

Download PDF - 147kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jul 2011

Comment letters to AASB

Deloitte - 11 Jan 2011 - Download PDF - 55kB

Ernst & Young - 14 Jan 2011 - Download PDF - 121kB

Grant Thornton - 23 Dec 2010 - Download PDF - 45kB

HoTARAC - 23 Dec 2010 - Download PDF - 68kB

Joint Accounting Bodies - 10 Jan 2011 - Download PDF - 99kB

KPMG - 11 Jan 2011 - Download PDF - 161kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 Income Taxes - December 2009 (Compilation)

Download PDF - 260kB

Applies to reporting periods beginning on or after 01 Jan 2011

Related pronouncement

Interpretation 121 Income Taxes – Recovery of Revalued Non-Depreciable Assets - September 2007 (Compilation)

Download PDF - 49kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2012

Submission from AASB

To IASB - 09 Nov 2010 - Download PDF - 34kB

Comment letters to AASB

Grant Thornton - 26 Oct 2010 - Download PDF - 166kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - February 2010 (Compilation)

Download PDF - 158kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jan 2011

Submission from AASB

To IASB - 04 Nov 2010 - Download PDF - 31kB

Comment letters to AASB

Grant Thornton - 04 Oct 2010 - Download PDF - 45kB

PricewaterhouseCoopers - 13 Oct 2010 - Download PDF - 692kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 117 Leases - June 2009 (Compilation)

Download PDF - 112kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Submission from AASB

To IASB - 10 Dec 2010 - Download PDF - 72kB

To IASB - 09 May 2011 - Download PDF - 87kB

Comment letters to AASB

ACAG - 18 Nov 2010 - Download PDF - 480kB

Australian Government Department of Finance and Deregulation - 17 Nov 2010 - Download PDF - 614kB

Deloitte - 16 Nov 2010 - Download PDF - 273kB

DG & AB Maxwell - 12 Nov 2010 - Download PDF - 187kB

Financial Services Institute of Australasia - 24 Nov 2010 - Download PDF - 63kB

FinPro - 12 Nov 2010 - Download PDF - 337kB

Grant Thornton - 15 Nov 2010 - Download PDF - 357kB

HoTARAC - 17 Nov 2010 - Download PDF - 805kB

Joint Accounting Bodies - 19 Nov 2010 - Download PDF - 583kB

Macquarie Group Limited - 15 Dec 2010 - Download PDF - 468kB

Marstel Holdings Pty Ltd - 12 Nov 2010 - Download PDF - 261kB

Property Council - 06 Dec 2010 - Download PDF - 85kB

PwC - 10 Dec 2010 - Download PDF - 1312kB

REEF Casino Trust - 12 Nov 2010 - Download PDF - 96kB

SA Treasury - 25 Nov 2010 - Download PDF - 420kB

The GPT Group - 11 Nov 2010 - Download PDF - 296kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 4 Insurance Contracts - April 2009 (Compilation)

Download PDF - 150kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2011

Related pronouncement

AASB 1023 General Insurance Contracts - December 2009 (Compilation)

Download PDF - 235kB

Applies to reporting periods beginning on or after 01 Jan 2011

Related pronouncement

AASB 1038 Life Insurance Contracts - October 2009 (Compilation)

Download PDF - 331kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011 that end on or after 30 Jun 2009

Related pronouncement

Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations - December 2007 (Compilation)

Download PDF - 72kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2014

Submission from AASB

To IASB - 02 Dec 2010 - Download PDF - 129kB

Comment letters to AASB

ANZ - 30 Nov 2010 - Download PDF - 844kB

Australian Health Insurance Association - 11 Nov 2010 - Download PDF - 188kB

Australian Taxation Office - 08 Nov 2010 - Download PDF - 111kB

Australian Unity - 30 Nov 2010 - Download PDF - 134kB

Grant Thornton - 08 Nov 2010 - Download PDF - 468kB

Health Insurance Restricted and Regional Membership Association of Australia - 05 Nov 2010 - Download PDF - 75kB

HoTARAC - 09 Nov 2010 - Download PDF - 609kB

Insurance Australia Group Limited - 08 Nov 2010 - Download PDF - 1419kB

Insurance Council of Australia - 08 Nov 2010 - Download PDF - 437kB

Joint Accounting Bodies - 30 Nov 2010 - Download PDF - 573kB

Macquarie Group Limited - 25 Nov 2010 - Download PDF - 365kB

NAB - 30 Nov 2010 - Download PDF - 639kB

PricewaterhouseCoopers - 03 Dec 2010 - Download PDF - 1063kB

QBE Insurance Group Limited - 08 Nov 2010 - Download PDF - 611kB

RACV - 05 Oct 2010 - Download PDF - 184kB

Suncorp - 08 Nov 2010 - Download PDF - 1126kB

TOWER Australia - 29 Nov 2010 - Download PDF - 517kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - June 2009 (Compilation)

Download PDF - 241kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Comment letters to AASB

ACAG - 07 Oct 2010 - Download PDF - 72kB

Department of Treasury and Finance - 25 Oct 2010 - Download PDF - 140kB

Ernst & Young - 11 Oct 2010 - Download PDF - 343kB

Grant Thornton - 11 Oct 2010 - Download PDF - 100kB

Grant Thornton - 11 Oct 2010 - Download PDF - 45kB

Group of 100 - 07 Oct 2010 - Download PDF - 209kB

Ian Langfield-Smith - 05 Oct 2010 - Download PDF - 282kB

Ian Langfield-Smith - 05 Oct 2010 - Download PDF - 83kB

Joint Accounting Bodies - 21 Oct 2010 - Download PDF - 158kB

KPMG - 12 Oct 2010 - Download PDF - 241kB

PricewaterhouseCoopers - 05 Oct 2010 - Download PDF - 179kB

Telstra - 29 Sep 2010 - Download PDF - 83kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - February 2010 (Compilation)

Download PDF - 158kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jan 2011

Related pronouncement

AASB 5 Non-current Assets Held for Sale and Discontinued Operations - December 2009 (Compilation)

Download PDF - 164kB

Applies to reporting periods beginning on or after 01 Jan 2011

Related pronouncement

AASB 101 Presentation of Financial Statements - June 2009 (Compilation)

Download PDF - 241kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Related pronouncement

AASB 107 Statement of Cash Flows - June 2009 (Compilation)

Download PDF - 132kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - December 2009 (Compilation)

Download PDF - 94kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jul 2011

Related pronouncement

AASB 121 The Effects of Changes in Foreign Exchange Rates - June 2010 (Compilation)

Download PDF - 161kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jan 2011

Related pronouncement

AASB 128 Investments in Associates - June 2010 (Compilation)

Download PDF - 132kB

Applies to reporting periods beginning on or after 01 Jul 2010 but before 01 Jul 2011

Related pronouncement

AASB 134 Interim Financial Reporting - June 2009 (Compilation)

Download PDF - 142kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2011

Related pronouncement

Interpretation 2 Members’ Shares in Co-operative Entities and Similar Instruments - December 2009 (Compilation)

Download PDF - 111kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jul 2011

Related pronouncement

Interpretation 112 Consolidation – Special Purpose Entities - September 2007 (Compilation)

Download PDF - 63kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Related pronouncement

Interpretation 113 Jointly Controlled Entities – Non-Monetary Contributions by Venturers - September 2007 (Compilation)

Download PDF - 56kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jul 2011

Comment letters to AASB

ACAG - 07 Oct 2010 - Download PDF - 72kB

Department of Treasury and Finance - 25 Oct 2010 - Download PDF - 140kB

Ernst & Young - 11 Oct 2010 - Download PDF - 343kB

Grant Thornton - 11 Oct 2010 - Download PDF - 100kB

Grant Thornton - 11 Oct 2010 - Download PDF - 45kB

Group of 100 - 07 Oct 2010 - Download PDF - 209kB

Ian Langfield-Smith - 05 Oct 2010 - Download PDF - 282kB

Ian Langfield-Smith - 05 Oct 2010 - Download PDF - 83kB

Joint Accounting Bodies - 21 Oct 2010 - Download PDF - 158kB

KPMG - 12 Oct 2010 - Download PDF - 241kB

PricewaterhouseCoopers - 05 Oct 2010 - Download PDF - 179kB

Telstra - 29 Sep 2010 - Download PDF - 78kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - June 2010 (Compilation)

Download PDF - 262kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jul 2011

Related pronouncement

AASB 116 Property, Plant and Equipment - June 2009 (Compilation)

Download PDF - 131kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Submission from AASB

To IASB - 07 Sep 2010 - Download PDF - 77kB

Comment letters to AASB

Department of Finance and Deregulation - 09 Aug 2010 - Download PDF - 86kB

Grant Thornton - 17 Aug 2010 - Download PDF - 145kB

HoTARAC - 12 Aug 2010 - Download PDF - 313kB

PricewaterhouseCoopers - 14 Sep 2010 - Download PDF - 426kB

Thiru Thiagarajah - 28 Jul 2010 - Download PDF - 33kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 111 Construction Contracts - June 2010 (Compilation)

Download PDF - 320kB

Applies to reporting periods beginning on or after 01 Jul 2013 but before 01 Jul 2015

Related pronouncement

AASB 118 Revenue - May 2009 (Compilation)

Download PDF - 123kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Submission from AASB

To IASB - 01 Nov 2010 - Download PDF - 110kB

To IASB - 09 May 2011 - Download PDF - 81kB

Comment letters to AASB

ACAG - 24 Sep 2010 - Download PDF - 430kB

AMP - 08 Oct 2010 - Download PDF - 632kB

Grant Thornton - 24 Sep 2010 - Download PDF - 577kB

HoTARAC - 21 Sep 2010 - Download PDF - 332kB

Joint Accounting Bodies - 05 Oct 2010 - Download PDF - 464kB

Martin Sumpter - 15 Sep 2010 - Download PDF - 57kB

NAB - 22 Oct 2010 - Download PDF - 95kB

Pitcher Partners - 24 Sep 2010 - Download PDF - 314kB

Property Council of Australia - 12 Oct 2010 - Download PDF - 56kB

PwC - 20 Oct 2010 - Download PDF - 556kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - June 2009 (Compilation)

Download PDF - 241kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Submission from AASB

To IASB - 27 Sep 2010 - Download PDF - 50kB

Comment letters to AASB

ACAG - 02 Aug 2010 - Download PDF - 177kB

ANZ - 29 Sep 2010 - Download PDF - 363kB

DG & AB Maxwell - 27 Jul 2010 - Download PDF - 130kB

Grant Thornton - 03 Aug 2010 - Download PDF - 67kB

HoTARAC - 29 Jul 2010 - Download PDF - 200kB

Ian Langfield-Smith - 22 Jul 2010 - Download PDF - 116kB

Joint Accounting Bodies - 06 Aug 2010 - Download PDF - 247kB

NAB - 30 Sep 2010 - Download PDF - 132kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - February 2010 (Compilation)

Download PDF - 194kB

Applies to reporting periods beginning on or after 01 Jul 2010

Related pronouncement

AASB 9 Financial Instruments [2009] - December 2009 (Principal)

Download PDF - 253kB

Applies to reporting periods beginning on or after 01 Jan 2013

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - December 2009 (Compilation)

Download PDF - 546kB

Applies to reporting periods beginning on or after 01 Jan 2011

Submission from AASB

To FASB - 16 Sep 2010 - Download PDF - 41kB

To IASB - 16 Jul 2010 - Download PDF - 52kB

Comment letters to AASB

ACAG - 02 Jul 2010 - Download PDF - 162kB

ANZ - 15 Jul 2010 - Download PDF - 174kB

Australian State Central Banking Authorities - 11 Jun 2010 - Download PDF - 320kB

Department of Finance and Deregulation - 01 Jul 2010 - Download PDF - 64kB

Grant Thornton - 02 Jul 2010 - Download PDF - 204kB

HoTARAC - 02 Jul 2010 - Download PDF - 201kB

Joint Accounting Bodies - 01 Jul 2010 - Download PDF - 277kB

NAB - 16 Jul 2010 - Download PDF - 151kB

NSW Treasury - 02 Jul 2010 - Download PDF - 200kB

PricewaterhouseCoopers - 20 Jul 2010 - Download PDF - 217kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - December 2009 (Compilation)

Download PDF - 292kB

Applies to reporting periods beginning on or after 01 Jan 2011

Related pronouncement

Interpretation 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction - December 2009 (Compilation)

Download PDF - 193kB

Applies to reporting periods beginning on or after 01 Jan 2011 but before 01 Jan 2013

Submission from AASB

To IASB - 14 Sep 2010 - Download PDF - 80kB

Comment letters to AASB

ACAG - 09 Aug 2010 - Download PDF - 555kB

Australia Post - 04 Aug 2010 - Download PDF - 786kB

Grant Thornton - 10 Aug 2010 - Download PDF - 639kB

HoTARAC - 12 Aug 2010 - Download PDF - 783kB

Institute of Actuaries of Australia - 06 Aug 2010 - Download PDF - 752kB

Joint Accounting Bodies - 13 Aug 2010 - Download PDF - 680kB

Mercer - 09 Aug 2010 - Download PDF - 633kB

Peter Batten - 30 Aug 2010 - Download PDF - 273kB

PricewaterhouseCoopers - 14 Sep 2010 - Download PDF - 815kB

Documents related to this Exposure Draft:

Related pronouncement

Interpretation 12 Service Concession Arrangements - June 2009 (Compilation)

Download PDF - 342kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2013 that end on or after 30 Jun 2009

Submission from AASB

To IPSASB - 14 Jul 2010 - Download PDF - 1419kB

Comment letters to AASB

ACAG - 24 May 2010 - Download PDF - 159kB

HoTARAC - 21 May 2010 - Download PDF - 672kB

Joint Accounting Bodies - 28 May 2010 - Download PDF - 182kB

PricewaterhouseCoopers - 24 May 2010 - Download PDF - 89kB

Documents related to this Exposure Draft:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - December 2007 (Compilation)

Download PDF - 210kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 20 Dec 2013

Submission from AASB

To IASB - 19 Aug 2010 - Download PDF - 105kB

Comment letters to AASB

ACAG - 21 Jun 2010 - Download PDF - 74kB

Grant Thornton - 21 Jun 2010 - Download PDF - 140kB

HoTARAC - 17 Jun 2010 - Download PDF - 266kB

Ian Langfield-Smith - 21 Jun 2010 - Download PDF - 65kB

Joint Accounting Bodies - 23 Jun 2010 - Download PDF - 268kB

NSW Treasury - 21 Jun 2010 - Download PDF - 563kB

PricewaterhouseCoopers - 26 Jul 2010 - Download PDF - 127kB

Documents related to this Exposure Draft:

Comment letters to AASB

Accounting Standards Review Board (NZ) - 28 Apr 2010 - Download PDF - 105kB

AMP Limited - 23 Apr 2010 - Download PDF - 225kB

ANZ - 23 Apr 2010 - Download PDF - 160kB

Australasian Council of Auditors-General - 23 Apr 2010 - Download PDF - 128kB

Australian Financial Reporting Solution - 23 Apr 2010 - Download PDF - 254kB

Australian Institute of Company Directors - 22 Apr 2010 - Download PDF - 445kB

BDO - 23 Apr 2010 - Download PDF - 392kB

Bentleys - 20 Apr 2010 - Download PDF - 204kB

Chartered Secretaries Australia - 23 Apr 2010 - Download PDF - 74kB

Commonwealth Bank - 22 Apr 2010 - Download PDF - 128kB

Deloitte - 23 Apr 2010 - Download PDF - 280kB

Dingle Bird Environmental Pty Ltd - 22 Mar 2010 - Download PDF - 15kB

Ernst & Young - 23 Apr 2010 - Download PDF - 873kB

Financial Reporting Specialists - 19 May 2010 - Download PDF - 1298kB

Grant Thornton - 23 Dec 2009 - Download PDF - 110kB

Grant Thornton - 23 Apr 2010 - Download PDF - 265kB

Group of 100 - 03 Mar 2010 - Download PDF - 205kB

Group of 100 - 12 Apr 2010 - Download PDF - 302kB

HoTARAC - 22 Apr 2010 - Download PDF - 753kB

Ian Langfield-Smith - 29 Apr 2010 - Download PDF - 91kB

Identical Emails Group - 29 Apr 2010 - Download PDF - 218kB

Jeffrey Knapp - 23 Apr 2010 - Download PDF - 49kB

Kennas - 11 Feb 2010 - Download PDF - 11kB

KPMG - 23 Apr 2010 - Download PDF - 275kB

La Trobe Financial - 22 Feb 2010 - Download PDF - 288kB

Linfox Pty Ltd - 22 Apr 2010 - Download PDF - 76kB

Macquarie Group Limited - 23 Apr 2010 - Download PDF - 259kB

Macquarie University - 23 Apr 2010 - Download PDF - 96kB

Moore Stephens - 22 Apr 2010 - Download PDF - 692kB

National Institute of Accountants - 27 Apr 2010 - Download PDF - 789kB

Navigator Australia Limited - 22 Apr 2010 - Download PDF - 66kB

NSW Treasury - 21 Apr 2010 - Download PDF - 233kB

PKF Australia Limited - 23 Apr 2010 - Download PDF - 37kB

PricewaterhouseCoopers - 23 Apr 2010 - Download PDF - 303kB

QIC - 14 Apr 2010 - Download PDF - 142kB

R G Rutter - 15 Apr 2010 - Download PDF - 160kB

Registry of Co-operatives & Associations, NSW Fair Trading - 29 Apr 2010 - Download PDF - 102kB

Representatives of the Australian Accounting Profession - 23 Apr 2010 - Download PDF - 590kB

RSM Bird Cameron - 23 Apr 2010 - Download PDF - 198kB

Trevor Beckingham - 23 Apr 2010 - Download PDF - 119kB

V J Ryan & Co Services Pty Limited - 24 Feb 2010 - Download PDF - 53kB

WHK Horwath - 23 Apr 2010 - Download PDF - 105kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - December 2009 (Compilation)

Download PDF - 212kB

Applies to reporting periods beginning on or after 01 Jan 2011

Submission from AASB

To IASB - 20 May 2010 - Download PDF - 341kB

Comment letters to AASB

ACAG - 22 Mar 2010 - Download PDF - 119kB

ANZ - 18 May 2010 - Download PDF - 161kB

EnviroSure - 13 Apr 2010 - Download PDF - 182kB

Grant Thornton - 17 Mar 2010 - Download PDF - 141kB

Group of 100 - 12 Apr 2010 - Download PDF - 600kB

HoTARAC - 10 Mar 2010 - Download PDF - 161kB

Joint Accounting Bodies - 19 Mar 2010 - Download PDF - 259kB

NAB - 11 May 2010 - Download PDF - 91kB

PricewaterhouseCoopers - 24 May 2010 - Download PDF - 613kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - September 2009 (Compilation)

Download PDF - 154kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jul 2010

Submission from AASB

To IASB - 21 Dec 2009 - Download PDF - 37kB

Comment letters to AASB

Grant Thornton - 11 Dec 2009 - Download PDF - 84kB

PricewaterhouseCoopers - 18 Jan 2010 - Download PDF - 119kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - October 2009 (Compilation)

Download PDF - 544kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jul 2010

Submission from AASB

To FASB - 16 Sep 2010 - Download PDF - 41kB

To IASB - 30 Jun 2010 - Download PDF - 127kB

Comment letters to AASB

ACAG - 17 May 2010 - Download PDF - 316kB

ANZ - 30 Jun 2010 - Download PDF - 299kB

Grant Thornton - 20 May 2010 - Download PDF - 394kB

HoTARAC - 13 May 2010 - Download PDF - 354kB

Joint Accounting Bodies - 21 May 2010 - Download PDF - 220kB

NAB - 30 Jun 2010 - Download PDF - 310kB

PricewaterhouseCoopers - 30 Jun 2010 - Download PDF - 424kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - May 2009 (Principal)

Download PDF - 303kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2010

Related pronouncement

AASB 3 Business Combinations - November 2008 (Compilation)

Download PDF - 361kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2010

Related pronouncement

AASB 5 Non-current Assets Held for Sale and Discontinued Operations - June 2009 (Compilation)

Download PDF - 113kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Related pronouncement

AASB 7 Financial Instruments: Disclosures - June 2009 (Compilation)

Download PDF - 190kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2010

Related pronouncement

AASB 101 Presentation of Financial Statements - June 2009 (Compilation)

Download PDF - 241kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2011

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - July 2008 (Compilation)

Download PDF - 94kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Related pronouncement

AASB 127 Consolidated and Separate Financial Statements - July 2008 (Compilation)

Download PDF - 185kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2011

Related pronouncement

AASB 128 Investments in Associates - July 2008 (Compilation)

Download PDF - 89kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2010

Related pronouncement

AASB 134 Interim Financial Reporting - June 2009 (Compilation)

Download PDF - 142kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2011

Related pronouncement

AASB 140 Investment Property - June 2009 (Compilation)

Download PDF - 129kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011 that end on or after 30 Jun 2009

Related pronouncement

Interpretation 13 Customer Loyalty Programmes - September 2007 (Compilation)

Download PDF - 93kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Submission from AASB

To IASB - 20 Sep 2009 - Download PDF - 913kB

Comment letters to AASB

Grant Thornton - 30 Oct 2009 - Download PDF - 734kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 119 Employee Benefits - June 2009 (Compilation)

Download PDF - 771kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011 that end on or after 30 Jun 2009

Submission from AASB

To IASB - 30 Sep 2009 - Download PDF - 116kB

Comment letters to AASB

ABS (PL) Pty Ltd - 14 Sep 2009 - Download PDF - 211kB

Australasian Council of Auditors-General - 25 Sep 2009 - Download PDF - 183kB

David G Maxwell - Coalface Software Solutions - 29 Sep 2009 - Download PDF - 11kB

Grant Thornton - 14 Sep 2009 - Download PDF - 149kB

HoTARAC - 16 Sep 2009 - Download PDF - 392kB

Institute of Actuaries of Australia - 14 Sep 2009 - Download PDF - 187kB

Joint Accounting Bodies - 16 Sep 2009 - Download PDF - 510kB

Mercer (Australia) Pty Ltd - 14 Sep 2009 - Download PDF - 299kB

NSW Treasury - 14 Sep 2009 - Download PDF - 277kB

Watson Wyatt - 14 Sep 2009 - Download PDF - 408kB

Wayne Cannon - Qld State Actuary - 14 Sep 2009 - Download PDF - 166kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 132 Financial Instruments: Presentation - June 2009 (Compilation)

Download PDF - 298kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Feb 2010

Submission from AASB

To IASB - 04 Sep 2009 - Download PDF - 66kB

Comment letters to AASB

Grant Thornton - 25 Aug 2009 - Download PDF - 65kB

Joint Accounting Bodies - 24 Aug 2009 - Download PDF - 270kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Accounting Standards - May 2009 (Principal)

Download PDF - 303kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2010

Related pronouncement

AASB 136 Impairment of Assets - June 2009 (Compilation)

Download PDF - 398kB

Applies to reporting periods beginning on or after 01 Jan 2010 but before 01 Jan 2013

Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - June 2009 (Compilation)

Download PDF - 160kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2011

Related pronouncement

AASB 138 Intangible Assets - June 2009 (Compilation)

Download PDF - 186kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jan 2013

Related pronouncement

Interpretation 12 Service Concession Arrangements - June 2009 (Compilation)

Download PDF - 342kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2013 that end on or after 30 Jun 2009

Submission from AASB

To IASB - 19 Nov 2009 - Download PDF - 1495kB

Comment letters to AASB

Australasian Council of Auditors-General - 20 Oct 2009 - Download PDF - 405kB

Energex - 09 Oct 2009 - Download PDF - 325kB

Grant Thornton - 16 Oct 2009 - Download PDF - 270kB

HoTARAC - 09 Oct 2009 - Download PDF - 666kB

Joint Accounting Bodies - 13 Oct 2009 - Download PDF - 615kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - April 2009 (Compilation)

Download PDF - 835kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009 that end on or after 30 Jun 2009

Submission from AASB

To IASB - 14 Sep 2009 - Download PDF - 194kB

Comment letters to AASB

ANZ - 14 Sep 2009 - Download PDF - 409kB

Australian Foundation Investment Company - 11 Aug 2009 - Download PDF - 509kB

Australian Listed Investment Companies Association - 14 Aug 2009 - Download PDF - 234kB

Baycorp - 28 Aug 2009 - Download PDF - 494kB

Grant Thornton - 17 Aug 2009 - Download PDF - 699kB

HoTARAC - 20 Aug 2009 - Download PDF - 475kB

Joint Accounting Bodies - 24 Aug 2009 - Download PDF - 906kB

NSW Treasury - 18 Aug 2009 - Download PDF - 429kB

PricewaterhouseCoopers - 16 Sep 2009 - Download PDF - 1090kB

Documents related to this Exposure Draft:

Submission from AASB

To IASB - 18 Feb 2010 - Download PDF - 326kB

Comment letters to AASB

Australian Institute of Company Directors - 23 Dec 2009 - Download PDF - 382kB

Grant Thornton - 23 Dec 2009 - Download PDF - 80kB

Group of 100 - 08 Feb 2010 - Download PDF - 241kB

HoTARAC - 18 Dec 2009 - Download PDF - 258kB

National Institute of Accountants - 21 Jan 2010 - Download PDF - 126kB

PricewaterhouseCoopers - 05 Mar 2010 - Download PDF - 207kB

The Institute of Chartered Accountants in Australia - 08 Jan 2010 - Download PDF - 541kB

Documents related to this Exposure Draft:

Related pronouncement

Interpretation 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction - September 2007 (Compilation)

Download PDF - 117kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 10 Aug 2009 - Download PDF - 92kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - November 2008 (Compilation)

Download PDF - 361kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2010

Related pronouncement

AASB 5 Non-current Assets Held for Sale and Discontinued Operations - July 2008 (Compilation)

Download PDF - 101kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 7 Financial Instruments: Disclosures - April 2009 (Compilation)

Download PDF - 190kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end on or after 30 Apr 2009 but before 30 Jun 2009

Related pronouncement

AASB 116 Property, Plant and Equipment - July 2008 (Compilation)

Download PDF - 129kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 132 Financial Instruments: Presentation - July 2008 (Compilation)

Download PDF - 787kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 138 Intangible Assets - July 2008 (Compilation)

Download PDF - 184kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - April 2009 (Compilation)

Download PDF - 835kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009 that end on or after 30 Jun 2009

Related pronouncement

AASB 140 Investment Property - July 2008 (Compilation)

Download PDF - 130kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 141 Agriculture - July 2008 (Compilation)

Download PDF - 161kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 28 Sep 2009 - Download PDF - 315kB

Comment letters to AASB

ACAG - 28 Sep 2009 - Download PDF - 755kB

ANZ - 28 Sep 2009 - Download PDF - 680kB

Baycorp - 28 Aug 2009 - Download PDF - 492kB

Collection House Limited - 17 Sep 2009 - Download PDF - 562kB

Grant Thornton - 28 Aug 2009 - Download PDF - 546kB

Halligan & Co - 30 Aug 2009 - Download PDF - 479kB

HoTARAC - 30 Sep 2009 - Download PDF - 312kB

Joint Accounting Bodies - 28 Aug 2009 - Download PDF - 678kB

Long-Life Asset Centre - 27 Aug 2009 - Download PDF - 1275kB

NSW Treasury - 28 Aug 2009 - Download PDF - 1091kB

Property Council of Australia - 02 Sep 2009 - Download PDF - 165kB

RICS - 28 Aug 2009 - Download PDF - 90kB

Urbis - 28 Aug 2009 - Download PDF - 139kB

Valuer-General Victoria (VGV) - 28 Aug 2009 - Download PDF - 416kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1004 Contributions - December 2007 (Principal)

Download PDF - 178kB

Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jan 2013

Comment letters to AASB

ACAG - 30 Nov 2009 - Download PDF - 309kB

Accru - 30 Nov 2009 - Download PDF - 80kB

Charles Darwin University - 14 Dec 2009 - Download PDF - 354kB

David T. Greenall - 25 Nov 2009 - Download PDF - 162kB

Department of Finance and Deregulation (Commonwealth) - 07 Dec 2009 - Download PDF - 158kB

DG & AB Maxwell - 30 Nov 2009 - Download PDF - 1146kB

Ernst & Young - 30 Nov 2009 - Download PDF - 475kB

FinPro - 27 Nov 2009 - Download PDF - 620kB

Grant Thornton - 30 Nov 2009 - Download PDF - 232kB

HoTARAC - 30 Nov 2009 - Download PDF - 955kB

Innovation & Business Skills Australia (IBSA) - 29 Dec 2009 - Download PDF - 59kB

Joint Accounting Bodies - 26 Nov 2009 - Download PDF - 299kB

KPMG - 30 Nov 2009 - Download PDF - 661kB

Murdoch University and Edith Cowan University - 30 Nov 2009 - Download PDF - 144kB

PricewaterhouseCoopers - 03 Dec 2009 - Download PDF - 292kB

South Australian Department of Treasury and Finance - 03 Dec 2009 - Download PDF - 243kB

South Australian Local Government Financial Management Group - 04 Dec 2009 - Download PDF - 342kB

The Bionic Ear Institute - 30 Nov 2009 - Download PDF - 2867kB

UHY Haines Norton - 30 Nov 2009 - Download PDF - 419kB

Victorian and Tasmanian Universities - Senior Finance Officers Group - 26 Nov 2009 - Download PDF - 359kB

Western Australian Department of Local Government - 30 Nov 2009 - Download PDF - 415kB

Documents related to this Exposure Draft:

Related pronouncement

AAS 25 Financial Reporting by Superannuation Plans - December 2005 (Compilation)

Download PDF - 895kB

Applies to reporting periods ending on or after 31 Dec 2005 that begin before 01 Jan 2014

Related pronouncement

Interpretation 1019 The Superannuation Contributions Surcharge - December 2007 (Compilation)

Download PDF - 55kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 20 Dec 2013

Comment letters to AASB

Australian Institute of Superannuation Trustees - 30 Sep 2009 - Download PDF - 1031kB

AustralianSuper - 02 Oct 2009 - Download PDF - 1058kB

AXA Australia - 30 Sep 2009 - Download PDF - 258kB

Corporate Super Association - 30 Sep 2009 - Download PDF - 333kB

Ernst & Young - 29 Sep 2009 - Download PDF - 803kB

Grant Thornton - 29 Sep 2009 - Download PDF - 83kB

Institute of Actuaries of Australia - 30 Sep 2009 - Download PDF - 1193kB

Joint Accounting Bodies - 30 Sep 2009 - Download PDF - 872kB

KPMG - 29 Sep 2009 - Download PDF - 524kB

Mercer (Australia) Pty Ltd - 30 Sep 2009 - Download PDF - 544kB

NAB - 09 Oct 2009 - Download PDF - 687kB

PricewaterhouseCoopers - 03 Jul 2009 - Download PDF - 675kB

QSuper - 30 Sep 2009 - Download PDF - 147kB

Sharyn Long Chartered Accountants - 01 Oct 2009 - Download PDF - 505kB

The Association of Superannuation Funds of Australia Limited - 30 Sep 2009 - Download PDF - 317kB

Towers Watson - 18 May 2010 - Download PDF - 413kB

UniSuper - 15 Sep 2009 - Download PDF - 278kB

University of Sydney - 30 Sep 2009 - Download PDF - 313kB

Vision Super Pty Ltd - 30 Sep 2009 - Download PDF - 309kB

Watson Wyatt - 30 Sep 2009 - Download PDF - 1512kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - November 2008 (Compilation)

Download PDF - 361kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2010

Submission from AASB

To IPSASB - 10 Aug 2009 - Download PDF - 209kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 138 Intangible Assets - July 2008 (Compilation)

Download PDF - 184kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IPSASB - 19 Aug 2009 - Download PDF - 458kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - December 2008 (Compilation)

Download PDF - 178kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Submission from AASB

To IPSASB - 04 Aug 2009 - Download PDF - 259kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - December 2008 (Compilation)

Download PDF - 535kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IPSASB - 04 Aug 2009 - Download PDF - 259kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 132 Financial Instruments: Presentation - July 2008 (Compilation)

Download PDF - 787kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IPSASB - 04 Aug 2009 - Download PDF - 259kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 112 Income Taxes - December 2007 (Compilation)

Download PDF - 250kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

Interpretation 1052 Tax Consolidation Accounting - December 2007 (Compilation)

Download PDF - 153kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Submission from AASB

To IASB - 31 Jul 2009 - Download PDF - 516kB

Comment letters to AASB

ANZ - 30 Jul 2009 - Download PDF - 660kB

Deloitte - 19 Jun 2009 - Download PDF - 1584kB

Grant Thornton - 19 Jun 2009 - Download PDF - 838kB

Property Council of Australia - 24 Jul 2009 - Download PDF - 528kB

Representatives of the Australian Accounting Profession - 19 Jun 2009 - Download PDF - 928kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - December 2008 (Compilation)

Download PDF - 178kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - December 2008 (Compilation)

Download PDF - 535kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 31 Jul 2009 - Download PDF - 256kB

Comment letters to AASB

ANZ - 31 Jul 2009 - Download PDF - 506kB

Grant Thornton - 03 Jul 2009 - Download PDF - 472kB

HoTARAC - 29 Jun 2009 - Download PDF - 209kB

Joint Accounting Bodies - 08 Jul 2009 - Download PDF - 715kB

Macquarie Group Limited - 30 Jul 2009 - Download PDF - 340kB

PricewaterhouseCoopers - 07 Aug 2009 - Download PDF - 1124kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - July 2008 (Compilation)

Download PDF - 399kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 107 Statement of Cash Flows - July 2008 (Compilation)

Download PDF - 127kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 1052 Disaggregated Disclosures - December 2007 (Principal)

Download PDF - 143kB

Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jul 2013

Documents related to this Exposure Draft:

Related pronouncement

AASB 141 Agriculture - July 2008 (Compilation)

Download PDF - 161kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IPSASB - 30 Jun 2009 - Download PDF - 155kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 123 Borrowing Costs - July 2008 (Compilation)

Download PDF - 67kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Comment letters to AASB

Australasian Council of Auditors-General - 01 Apr 2009 - Download PDF - 375kB

David Maxwell - 09 Mar 2009 - Download PDF - 16kB

Ernst & Young - 08 Apr 2009 - Download PDF - 385kB

HoTARAC - 31 Mar 2009 - Download PDF - 341kB

Joint Accounting Bodies - 06 Apr 2009 - Download PDF - 385kB

PricewaterhouseCoopers - 27 Mar 2009 - Download PDF - 292kB

Documents related to this Exposure Draft:

Related pronouncement

Interpretation 9 Reassessment of Embedded Derivatives - September 2007 (Compilation)

Download PDF - 69kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

Interpretation 16 Hedges of a Net Investment in a Foreign Operation - August 2008 (Principal)

Download PDF - 194kB

Applies to reporting periods beginning on or after 01 Oct 2008 but before 01 Jul 2009

Submission from AASB

To IASB - 05 Mar 2009 - Download PDF - 91kB

Comment letters to AASB

Grant Thornton - 25 Feb 2009 - Download PDF - 136kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 101 Presentation of Financial Statements - July 2008 (Compilation)

Download PDF - 399kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 107 Statement of Cash Flows - July 2008 (Compilation)

Download PDF - 127kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

AASB 1052 Disaggregated Disclosures - December 2007 (Principal)

Download PDF - 143kB

Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jul 2013

Comment letters to AASB

Australasian Council of Auditors-General - 19 May 2009 - Download PDF - 280kB

Australian Government Department of Finance and Deregulation - 18 May 2009 - Download PDF - 103kB

CPA Australia - 18 May 2009 - Download PDF - 359kB

Defence Housing Australia - 14 May 2009 - Download PDF - 204kB

Department of Human Services - 14 May 2009 - Download PDF - 104kB

Department of Human Services - 18 May 2009 - Download PDF - 258kB

HoTARAC - 31 Mar 2009 - Download PDF - 422kB

HoTARAC - 25 May 2009 - Download PDF - 316kB

Melkamu Melatta - 19 May 2009 - Download PDF - 336kB

Mr David Maxwell - 22 Apr 2009 - Download PDF - 56kB

Ms Sue Newberry - 18 May 2009 - Download PDF - 507kB

NSW Treasury - 12 May 2009 - Download PDF - 408kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - December 2008 (Compilation)

Download PDF - 178kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Submission from AASB

To IASB - 15 Jan 2009 - Download PDF - 87kB

Comment letters to AASB

ANZ - 15 Jan 2009 - Download PDF - 198kB

Joint Accounting Bodies - 12 Jan 2009 - Download PDF - 379kB

NSW Treasury - 24 Dec 2008 - Download PDF - 395kB

PricewaterhouseCoopers - 20 Jan 2009 - Download PDF - 396kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - December 2008 (Compilation)

Download PDF - 535kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Related pronouncement

Interpretation 9 Reassessment of Embedded Derivatives - September 2007 (Compilation)

Download PDF - 69kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 20 Jan 2009 - Download PDF - 159kB

Comment letters to AASB

ANZ - 20 Jan 2009 - Download PDF - 132kB

Grant Thornton - 16 Jan 2009 - Download PDF - 116kB

Joint Accounting Bodies - 14 Jan 2009 - Download PDF - 350kB

PricewaterhouseCoopers - 28 Jan 2009 - Download PDF - 173kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 127 Consolidated and Separate Financial Statements - July 2008 (Compilation)

Download PDF - 185kB

Applies to reporting periods beginning on or after 01 Jul 2009 but before 01 Jul 2011

Related pronouncement

Interpretation 112 Consolidation – Special Purpose Entities - September 2007 (Compilation)

Download PDF - 63kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Submission from AASB

To IASB - 20 Mar 2009 - Download PDF - 279kB

Comment letters to AASB

ANZ - 18 Mar 2009 - Download PDF - 674kB

HoTARAC - 04 Mar 2009 - Download PDF - 380kB

Joint Accounting Bodies - 24 Feb 2009 - Download PDF - 694kB

Lend Lease Corporation Limited - 23 Feb 2009 - Download PDF - 720kB

Macquarie Group Limited - 20 Mar 2009 - Download PDF - 828kB

NSW Treasury - 23 Feb 2009 - Download PDF - 420kB

PricewaterhouseCoopers - 25 Mar 2009 - Download PDF - 649kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 124 Related Party Disclosures - June 2008 (Compilation)

Download PDF - 101kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2011

Submission from AASB

To IASB - 13 Mar 2009 - Download PDF - 394kB

Comment letters to AASB

CPA Australia and ICAA - 13 Feb 2009 - Download PDF - 526kB

Department of Treasury and Finance, Tasmania - 17 Mar 2009 - Download PDF - 297kB

Grant Thornton - 23 Feb 2009 - Download PDF - 335kB

PricewaterhouseCoopers - 18 Mar 2009 - Download PDF - 531kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 7 Financial Instruments: Disclosures - October 2008 (Compilation)

Download PDF - 286kB

Applies to reporting periods beginning on or after 01 Jan 2007 but before 01 Jul 2007 that end on or after 01 Jul 2008

Submission from AASB

To IASB - 23 Dec 2008 - Download PDF - 110kB

Comment letters to AASB

Challenger - 01 Dec 2008 - Download PDF - 140kB

Deloitte - 01 Dec 2008 - Download PDF - 309kB

Grant Thornton - 03 Dec 2008 - Download PDF - 253kB

HoTARAC - 01 Dec 2008 - Download PDF - 198kB

Joint accounting bodies - 28 Nov 2008 - Download PDF - 267kB

PricewaterhouseCoopers - 19 Dec 2008 - Download PDF - 307kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards - July 2008 (Compilation)

Download PDF - 618kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Submission from AASB

To IASB - 23 Dec 2008 - Download PDF - 113kB

Comment letters to AASB

Grant Thornton - 05 Dec 2008 - Download PDF - 174kB

PricewaterhouseCoopers - 28 Jan 2009 - Download PDF - 241kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 5 Non-current Assets Held for Sale and Discontinued Operations - July 2008 (Compilation)

Download PDF - 101kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 23 Dec 2008 - Download PDF - 98kB

Comment letters to AASB

Grant Thornton - 05 Dec 2008 - Download PDF - 221kB

HoTARAC - 16 Dec 2008 - Download PDF - 342kB

Joint accounting bodies - 05 Dec 2008 - Download PDF - 374kB

PricewaterhouseCoopers - 28 Jan 2009 - Download PDF - 264kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 123 Borrowing Costs - July 2008 (Compilation)

Download PDF - 67kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Apr 2009

Submission from AASB

To IPSASB - 19 Dec 2008 - Download PDF - 53kB

Comment letters to AASB

HoTARAC - 01 Dec 2008 - Download PDF - 101kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 133 Earnings per Share - December 2007 (Compilation)

Download PDF - 224kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 30 Jun 2009

Submission from AASB

To IASB - 19 Dec 2008 - Download PDF - 139kB

Comment letters to AASB

Deloitte - 31 Oct 2008 - Download PDF - 253kB

Grant Thornton - 31 Oct 2008 - Download PDF - 206kB

Joint Accounting Bodies - 07 Nov 2008 - Download PDF - 163kB

Documents related to this Exposure Draft:

Submission from AASB

To IASB - 18 Nov 2008 - Download PDF - 49kB

Comment letters to AASB

Grant Thornton - 21 Oct 2008 - Download PDF - 158kB

HoTARAC - 22 Oct 2008 - Download PDF - 339kB

PricewaterhouseCoopers - 13 Nov 2008 - Download PDF - 167kB

Documents related to this Exposure Draft:

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - December 2007 (Compilation)

Download PDF - 210kB

Applies to reporting periods beginning on or after 01 Jan 2009 that end before 20 Dec 2013

Submission from AASB

To IASB - 20 Oct 2008 - Download PDF - 184kB

Comment letters to AASB

ANZ - 02 Sep 2008 - Download PDF - 276kB

CPA Australia and ICAA - 01 Sep 2008 - Download PDF - 294kB

Grant Thornton - 09 Sep 2008 - Download PDF - 306kB

HoTARAC - 21 Aug 2008 - Download PDF - 465kB

Jean Raar - Swinburne University - 29 Sep 2008 - Download PDF - 1522kB

PricewaterhouseCoopers - 09 Oct 2008 - Download PDF - 1057kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1049 Whole of Government and General Government Sector Financial Reporting - October 2007 (Principal)

Download PDF - 392kB

Applies to reporting periods beginning on or after 01 Jul 2008 but before 01 Jan 2009

Comment letters to AASB

ACAG - 31 Jul 2008 - Download PDF - 145kB

HoTARAC - 01 Aug 2008 - Download PDF - 220kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 124 Related Party Disclosures [duplicate due to June 2008 amendment second date] - December 2005 (Principal)

Download PDF - 116kB

Applies to reporting periods beginning on or after 30 Jun 2007 that end before 30 Jun 2008

Comment letters to AASB

ANZ - 15 May 2008 - Download PDF - 264kB

BDO Kendalls - 19 May 2008 - Download PDF - 279kB

Deloitte - 19 May 2008 - Download PDF - 503kB

Ernst & Young - 16 May 2008 - Download PDF - 257kB

G100 - 09 May 2008 - Download PDF - 261kB

Grant Thornton - 19 May 2008 - Download PDF - 304kB

Joint accounting bodies - 16 Jun 2008 - Download PDF - 209kB

KPMG - 19 May 2008 - Download PDF - 313kB

PricewaterhouseCoopers - 15 May 2008 - Download PDF - 281kB

Telstra - 29 Apr 2008 - Download PDF - 251kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 2 Share-based Payment - June 2007 (Compilation)

Download PDF - 289kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Related pronouncement

Interpretation 11 AASB 2 – Group and Treasury Share Transactions - September 2007 (Compilation)

Download PDF - 79kB

Applies to reporting periods beginning on or after 01 Jan 2009 but before 01 Jan 2010

Submission from AASB

To IASB - 03 Apr 2008 - Download PDF - 243kB

Comment letters to AASB

ANZ - 27 Feb 2008 - Download PDF - 91kB

CPA Australia - 27 Feb 2008 - Download PDF - 271kB

Grant Thornton - 29 Feb 2008 - Download PDF - 357kB

Moore Stephens - 29 Feb 2008 - Download PDF - 1034kB

PricewaterhouseCoopers - 26 Mar 2008 - Download PDF - 428kB

The Institute of Chartered Accountants in Australia - 29 Feb 2008 - Download PDF - 340kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards - June 2007 (Compilation)

Download PDF - 306kB

Applies to reporting periods beginning on or after 01 Jan 2008 but before 01 Jan 2009

Related pronouncement

AASB 127 Consolidated and Separate Financial Statements - July 2007 (Compilation)

Download PDF - 172kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jul 2008

Submission from AASB

To IASB - 27 Feb 2008 - Download PDF - 139kB

Comment letters to AASB

ANZ - 12 Feb 2008 - Download PDF - 700kB

Australian Bankers' Association - 24 Jan 2008 - Download PDF - 1230kB

CPA Australia - 11 Feb 2008 - Download PDF - 666kB

Deloitte - 13 Feb 2008 - Download PDF - 2731kB

Grant Thornton - 13 Feb 2008 - Download PDF - 480kB

HoTARAC - 12 Feb 2008 - Download PDF - 601kB

Macquarie Group Limited - 18 Feb 2008 - Download PDF - 693kB

National Australia Bank - 18 Feb 2008 - Download PDF - 499kB

PricewaterhouseCoopers - 03 Mar 2008 - Download PDF - 356kB

The Institute of Chartered Accountants in Australia - 13 Feb 2008 - Download PDF - 364kB

Documents related to this Exposure Draft:

Submission from AASB

To IASB - 14 Jan 2008 - Download PDF - 92kB

Comment letters to AASB

ANZ - 05 Dec 2007 - Download PDF - 870kB

Australasian Council of Auditors-General - 30 Nov 2007 - Download PDF - 313kB

CPA Australia - 03 Dec 2007 - Download PDF - 1183kB

Deloitte - 30 Nov 2007 - Download PDF - 901kB

Grant Thornton - 30 Nov 2007 - Download PDF - 632kB

HoTARAC - 11 Dec 2007 - Download PDF - 3952kB

NSW Treasury - 03 Dec 2007 - Download PDF - 812kB

PricewaterhouseCoopers - 15 Jan 2008 - Download PDF - 448kB

The Institute of Chartered Accountants in Australia - 03 Dec 2007 - Download PDF - 1099kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 139 Financial Instruments: Recognition and Measurement - April 2007 (Compilation)

Download PDF - 535kB

Applies to reporting periods beginning on or after 01 Jul 2007 that end before 01 Jul 2008

Submission from AASB

To IASB - 10 Jan 2008 - Download PDF - 162kB

Comment letters to AASB

ANZ - 05 Dec 2007 - Download PDF - 582kB

CPA Australia - 04 Dec 2007 - Download PDF - 367kB

Deloitte - 30 Nov 2007 - Download PDF - 99kB

Grant Thornton - 30 Nov 2007 - Download PDF - 718kB

Telstra - 28 Nov 2007 - Download PDF - 532kB

The Institute of Chartered Accountants in Australia - 03 Dec 2007 - Download PDF - 256kB

Documents related to this Exposure Draft:

Related pronouncement

AASB 131 Interests in Joint Ventures - April 2007 (Compilation)

Download PDF - 97kB

Applies to reporting periods beginning on or after 01 Jul 2007 but before 01 Jan 2009

Submission from AASB

To IASB - 25 Jan 2008 - Download PDF - 129kB

To IASB - 07 May 2010 - Download PDF - 576kB

Comment letters to AASB

ANZ - 05 Dec 2007 - Download PDF - 538kB

BHP Billiton - 04 Dec 2007 - Download PDF - 1853kB

CPA Australia - 04 Dec 2007 - Download PDF - 318kB

Deloitte - 30 Nov 2007 - Download PDF - 2298kB

Grant Thornton - 30 Nov 2007 - Download PDF - 456kB

Santos - 30 Nov 2007 - Download PDF - 392kB

Telstra - 27 Nov 2007 - Download PDF - 444kB

The Institute of Chartered Accountants in Australia - 03 Dec 2007 - Download PDF - 471kB

Documents related to this Exposure Draft:

Related pronouncement

AAS 27 Financial Reporting by Local Governments - June 1996 (Principal)

Download PDF - 146kB

Applies to reporting periods ending on or after 30 Jun 1996 that begin before 01 Jul 2008

Related pronouncement

AAS 29 Financial Reporting by Government Departments - June 1998 (Principal)

Download PDF - 176kB

Applies to reporting periods ending on or after 30 Jun 1998 that begin before 01 Jul 2008

Related pronouncement

AAS 31 Financial Reporting by Governments - June 1998 (Principal)

Download PDF - 150kB

Applies to reporting periods ending on or after 30 Jun 1999 that begin before 01 Jul 2008

Comment letters to AASB

ACAG - 05 Sep 2007 - Download PDF - 352kB

Australian Government Department of Finance and Administration - 04 Sep 2007 - Download PDF - 27kB

Boroondara Council - 03 Jul 2007 - Download PDF - 494kB

City of Glen Eira - 31 Aug 2007 - Download PDF - 78kB

City of Whitehorse - 30 Aug 2007 - Download PDF - 25kB

CPA Australia - 13 Sep 2007 - Download PDF - 376kB

D G & A B Maxwell - 01 Sep 2007 - Download PDF - 42kB

Ernst & Young - 04 Sep 2007 - Download PDF - 119kB

FinPro - 31 Aug 2007 - Download PDF - 51kB

Haines Norton - 22 Aug 2007 - Download PDF - 81kB

HoTARAC - 03 Sep 2007 - Download PDF - 174kB

LG Solutions - 03 Aug 2007 - Download PDF - 150kB

Local Government Finance Professionals - 07 Sep 2007 - Download PDF - 33kB

Moira Shire Council - 19 Jul 2007 - Download PDF - 10kB

Municipal Group of Valuers - 03 Sep 2007 - Download PDF - 138kB

NSW Treasury - 30 Aug 2007 - Download PDF - 68kB

PricewaterhouseCoopers - 13 Sep 2007 - Download PDF - 225kB

WA Dept. Local Government & Regional Development - 30 Aug 2007 - Download PDF - 77kB