Below are the public papers for 2021-2022 AASB Board Meetings.
Agenda Item No. | Document Title |
4.1 | Cover memo: Sustainability Reporting |
4.2.0 | Staff paper: Overview of IPSASB Consultation Paper Advancing Public Sector Sustainability Reporting |
4.2.1 | IPSASB Consultation Paper Advancing Public Sector Sustainability Reporting |
4.3.0 | Key themes from feedback received to date |
5.0 | Cover Memo: Audit Engagement-related Disclosures |
5.1 | XRB Paper on Disclosure of Fees paid to Audit Firms |
6.1 | NFP Domestic Post-Implementation Reviews |
7.1 | Research update |
8.1 | Cover memo: Agenda Consultation |
8.2 | Staff paper: Proposed responses to feedback |
8.3 | Staff Paper: Balance of the AASB’s activities |
9.1 | Other Business – Public |
10.1 | Documents open for comment |
11.1 | Report on AASB 17 TRG |
12.1.0 | Cover memo Not-for-Profit Private Sector Financial Reporting Framework |
12.2.1.0 | Tier 3 – Financial Instruments: |
12.2.1.1 | Supporting document: Tier 3 – Financial Instruments background previously presented in May 2022 |
12.2.2 | Tier 3 – Financial Instruments: Measurement |
12.2.3 | Tier 3 – Financial Instruments: Hedge accounting and Embedded Derivates |
12.2.4 | Tier 3 - Financial Instruments: Derecognition |
12.3.1 | Tier 3 – Disclosure approach for key topics |
12.3.2 | Tier 3 – Application of the recommended disclosure approach to transactions covered in the Tier 3 Standards |
13.2 | Ballot Draft of Amending Standard AASB 2022-X Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities |
Agenda Item No. | Document Title |
3.1 | Cover memo Agenda Consultation |
3.2 | Summary of feedback received |
3.3 | AASB Agenda Consultation Roundtable feedback received |
3.4 | ITC 46 submissions and summary |
4.1 | Cover memo Post-Implementation Reviews |
4.2 | NFP domestic PIRs |
4.3 | Project plan – PIR of AASB 1059 Service Concession Arrangements: Grantors |
5.0 | Cover memo Not-for-Profit Private Sector Financial Reporting Framework |
5.1.1 | Tier 3 – Revenue/Income – determining distinction for the accounting for inflows of resources |
5.1.2 | Tier 3 – Revenue/Income – requiring assessment of sufficient specific criteria |
5.1.3 | Supporting document: High-level scenarios and other supporting materials |
5.2.1 | Tier 3 – Financial instruments – background |
5.2.2 | Tier 3 – Financial instruments – coverage and measurement |
6.1 | Cover memo Sustainability Reporting |
6.2.0 | [Draft] Sustainability Reporting project plan |
6.2.1 | ED 321 Request for Comment on ISS [Draft] IFRS S1 General Requirements for Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures |
6.3 | Update on selected international and jurisdictional perspectives |
7.1 | Other Business |
7.2 | IPSASB Report |
8.1 | Docs open for comment |
Agenda Item No. | Document Title |
2.4 | Cover Memo Other Business |
3.1.0 | Sustainability Reporting Cover Memo |
3.2.0 | Proposed project scope |
3.2.1 | GRI 1 Foundation 2021 |
3.2.2 | GRI 2 General Disclosures 2021 |
3.2.3 | GRI 3 Material Topics 2021 |
3.3.1 | TRWG Climate-related Disclosures prototype standard |
3.3.2 | TRWG Climate-related Disclosures Prototype—Supplement: Technical Protocols for Disclosure Requirements |
3.4.0 | General Requirements for Disclosure of Sustainability-related Financial Information Prototype |
3.4.1 | TRWG General Requirements for Disclosure of Sustainability-related Financial Information prototype standard |
4.1 | Not-for-Profit Private Sector Financial Reporting Framework Cover memo |
4.2.0 | Tier 3 – Impairment |
4.2.1 | Supporting document: Detailed requirement of impairment in Australian Accounting Standards |
4.3 | Tier 3 – Initial measurement of donated/granted non-financial assets and inventory |
5.1 |
Analysis of feedback on ED 318, staff recommendations and next steps |
5.2 |
Submission letters on ED 318. These can can be accessed from ED 318 located on the Current Projects / Pending page of the AASB website |
Agenda Item No. | Document Title |
3.1 | Cover memo: Sustainability Reporting |
3.2 |
Background to global sustainability reporting |
3.3 | Australian and selected jurisdictional perspectives |
3.4 |
Feedback summary—ITC 46 AASB Agenda Consultation 2022-2026 |
3.5 |
Feedback summary—ITC 48 Extended External Reporting |
3.5.1 |
Submissions received in response to ITC 48 |
3.5.2 |
Further Submission received in response to ITC 48 |
3.6 |
Preliminary academic literature review |
3.8 |
Positioning sustainability reporting requirements in Australia |
3.9 |
The proposed Australian perspective |
5.1 |
Staff Paper: AASB Agenda Consultation |
5.1.1 |
Submissions for ITC 46 |
5.3 |
ITC 46 Submission Letter |
6.1 |
Cover Memo: Insurance Activities in the Public Sector |
6.2 |
Staff Paper: Feedback on field test of proposed indicators of activities within the scope of AASB 17 |
6.3 |
Draft Exposure Draft – Public sector modifications to AASB 17 |
6.4 |
Draft Fatal-Flaw Review version of amending Standard – Consequential amendments |
7.1 |
Staff paper: Analysis of stakeholder feedback on ED 316 |
7.2 | Exposure Draft ED 316 – Non-current liabilities with covenants |
7.3 | Summary of stakeholder feedback to ED 316 |
8.1 |
Staff paper: Extending Transition Relief under AASB 1 |
8.2 |
Submissions received on ED 315 |
8.3 |
AASB Exposure Draft ED 315 Extending Transition Relief under AASB 1 |
9.1 |
Cover Memo: Fair Value Measurement for NFP Entities |
9.2 |
Staff Paper: Market participant assumptions |
9.3 |
Working draft Exposure Draft |
10.1 |
Staff Paper: Research update |
11.1 |
Cover Memo: Project overview |
11.2 |
Staff paper: Tier 3 – Investment Property and Property, Plant and Equipment |
11.3 |
Staff paper: Tier 3 – Employee Benefits |
11.4 |
Staff paper: Tier 3 – Revenue/Income (preliminary discussion) |
11.4.1 |
Supporting documents: Detailed requirement of income pronouncements from other standard setters |
11.7.1 |
Research study |
12.1 |
Staff paper: staff analysis of the feedback received on ED 317 |
12.2 |
Summary of feedback for ED 317 |
13.1 |
Staff paper: SPFS disclosures for certain for-profit private sector entities |
13.2 |
Preliminary assessment for RIS purposes |
13.3 |
Pre-ballot draft of amending Standard re SPFS disclosures |
14.1 |
Documents open for comment |
15.0 |
Cover Memo: Other Business – Public |
15.1 |
Post-implementation review IFRS 9 - Classification and Measurement |
15.2 | IPA Letter to AASB on Exposure draft ED 2021/3 Disclosure Requirements in IFRS Standards – A Pilot Approach |
15.3 |
IPSASB meeting report – December 2021 |
Agenda Item No. | Document Title |
3.1 | Cover memo: Fair Value Measurement for Not-for-Profit Entities |
3.2 | Staff paper: Draft modifications to AASB 13 |
3.3 | Staff paper: Other measurement issues on which guidance has been requested |
4.1 | Staff Paper: Consideration of proposals and comparison to AASB 1060 |
5.1 | Cover Memo: Insurance Activities in the Public Sector |
5.2 | Staff paper: Working draft ED |
5.3 |
Staff paper: Risk adjustment – alignment of confidence levels |
6.1 | Cover Memo: Review of Intangible Assets Accounting Requirements – Revised Draft Staff Paper |
7.1 | Cover memo: Project overview |
7.2 | Staff paper: Tier 3 – primary financial statements |
7.3 | Staff paper: Tier 3 – leases |
8.1 | Staff paper: Alternative approaches to address disclosure problems |
11.1 | Staff Paper: Income of Not-for-Profit Entities (AASB 1058 and AASB 15 NFP guidance) – narrow-scope amendments |
11.2 | Staff Paper: Measurement of right-of-use assets from concessionary leases |
12.1 | Research Update |
13.1 | Documents open for comment |
14.1 | Cover memo: First-time adoption of AASB 1 by a subsidiary Exposure Draft |
14.2 | Pre ballot draft: Exposure Draft ED 3XX Application of AASB 1 by an Australian Subsidiary of an Overseas Parent – Transition Relief |
15.1 | Staff paper: IASB ED/2021/6 proposals – staff analysis |
16.1 | Staff paper: Disclosure of Accounting Policies – Proposed Amendments to Tier 2 and other Australian Accounting Standards |
16.2 | Pre-ballot Draft: AASB 2021-X Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards |
17.0 | Cover Memo: Other Business – Public |
17.2 | IPSASB meeting report – September 2021 |
17.3 | Deferring the effective date of 2014 amendments to AASB 10 and AASB 128 |
Agenda Item No. |
Document Title |
3.1 |
Cover memo |
3.2 |
Staff Paper: Draft Comment Letter on IASB’s Third Agenda Consultation |
Cover memo |
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Staff paper: Income of Not-for-Profit Entities |
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Staff paper: AASB draft ITC Agenda Consultation process | |
Draft ITC XX AASB Agenda Consultation 2022-2026 |
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Staff paper: Education session and summary of feedback received to date on ED 311 Management Commentary |
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Slide deck on overview of ED 311 Management Commentary |
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Staff paper: First-time adoption of AASB 1 by a subsidiary |
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Research Update |
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Documents open for comment |
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Cover memo: Insurance Activities in the Public Sector |
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Staff paper: Identifying and accounting for onerous contracts and related unit of account issues |
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Staff paper: Redeliberation of Scope and Risk adjustment topics |
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Staff paper: Measurement of investments backing insurance liabilities |
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Staff paper: Risk mitigation program costs and other similar costs |
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Staff paper: Captive insurers |
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Staff paper: Application of accounting policies for omitted topics and application of higher tier requirements |
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Cover memo: IPSASB Exposure Drafts on Public Sector Measurement |
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Staff paper: Summary of stakeholder feedback |
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Staff paper: Working draft submission |
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Staff Paper: Post Implementation Review Overview |
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Draft work plan for forthcoming Post-implementation Reviews of domestic Standards and Interpretations |
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Staff paper: summary and analysis of stakeholder feedback |
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Cover Memo: Other Business – Public |
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IPSASB meeting report – June and July 2021 |
Agenda Item No. |
Document Title |
Staff paper: Business Combinations under Common Control |
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Cover memo: Primary objective and staff analysis and recommendations on topics to be included in Tier 3 discussion paper |
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Staff paper: Primary objective of setting Tier 3 |
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Staff paper: Change in accounting policies and correction of errors |
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Cover memo |
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Staff paper: Working draft submission |
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Documents open for comment |
Agenda Item No. |
Document Title |
Cover memo: Staff analysis and recommendation on certain topics to be included in Tier 3 discussion paper |
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Staff Paper: Setting of Tier 3 reporting requirements in the context of Australian Accounting Standards |
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Staff paper: Tier 3 reporting control and related entities |
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Staff Paper: Agenda Consultation |
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Staff Paper: IASB Third Agenda Consultation |
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Staff Paper: Proposed amendments to the IFRS Foundation’s Constitution to Accommodate an International Sustainability Standards Board |
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Research Update |
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Staff paper: Regulatory Assets and Liabilities |
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Cover memo: Audit engagement-related disclosures |
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Staff paper: Audit Tenure
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Staff paper: Auditor Remuneration |
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Cover memo: Going Concern |
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Summary of AASB Virtual Roundtable on AASB ITC 42 Business Combinations under Common Control |
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Cover Memo: Project plan |
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Staff Paper: Overview of IPSASB EDs and the scope of the AASB’s submission to the IPSASB |
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Staff Paper: Current value measurement of operational assets |
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Cover Memo |
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Staff Paper: Discounting and inflating under AASB 17/NZ IFRS 17 by public sector entities |
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Staff Paper: Eligibility for the PAA under AASB 17/NZ IFRS 17 for public sector entities |
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Principles for assessing the applicability of disclosure-only amendments to Tier 1 Standards to AASB 1060 |
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Possible amendments to AASB 1060 and other Standards following amendments to full IFRS Standards |
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AASB 1058 Income of Not-for-Profit Entities targeted outreach |
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Documents open for comment by other organisations |
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Cover memo - Other Business – Public |
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Ballot Draft AASB 2021-X Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction |
Agenda Paper No. | Document Title |
3.1 | SAC 1 for NFP entities and principles for Tier 3 reporting requirements |
3.2 | Scope of the NFP FRF discussion paper |
3.3 | Principles for Tier 3 reporting requirements |
4.1 | Further staff analysis and recommendation on responses to ED 291 |
4.2 | Working Draft of the Amending Standard – NFP Definition and Guidance |
6.0 | Cover memo: Review of Intangible Assets Accounting Requirements – Update on Draft Staff Report |
7.1 | Staff Paper: Measurement of GORTO liability under the modified retrospective transition approach |
8.0 | Staff Paper: AASB Agenda Consultation |
9.1 | Staff Paper: PIR IFRS 10,11,12 Feedback |
9.2 | ITC 43 Submission – HoTARAC |
10.1 | Cover Memo Insurance Activities in the Public Sector |
10.2 | Staff Paper: Scope of application of AASB 17/NZ IFRS 17 to public sector entities |
10.3 | Staff Paper: Risk adjustments for non-financial risk |
11.0 | Staff Paper: Going Concern |
13.0.0 | Cover memo: Other business |
13.1 | Staff Paper: Documents open for comment |
13.2 | IPSASB Report – March 2021 |
Agenda Paper No. | Document Title |
3.1 | Staff paper: Scope of application of AASB 17/ PBE IFRS 17 to public sector entities |
3.2 | Staff paper: Joint AASB-NZASB project objectives and next steps |
4.1 | Agenda Consultation |
5.1 | Staff paper: Cover memo-Scope of the public consultation document |
5.2 | Staff paper: Possible differential reporting Tiers for not-for-profit private sector entities |
5.3 | Staff paper: Applicability of the different tiers to not-for-profit private sector entities |
5.4 | Staff paper: Scope of NFP FRF project – Service Performance Reporting |
6.1 | Slide deck: BCUCC DP Education Session |
7.1 | Staff paper: Analysis of submission on ED 306 and staff recommendations |
8.1 | Research Update |
10.1 | Staff paper: AASB SMCs to accompany IPSASB EDs relating to Measurement |
10.2 | Draft AASB ITC document to be issued together with IPSASB EDs |
10.3 | Staff paper: High-level summary of survey results |
11.1.0 | Staff paper: Auditor Remuneration Disclosures |
12.0 | Cover memo: Documents open for comment |
12.1.1 | Staff paper: ED 305 Lease liability in a Sale and Leaseback |
13.0 | Cover memo: other business - public |
13.4 | IPSASB report, December 2020 |