Australian Government
Australian Accounting Standards Board
Below are the public papers for 2024 -2025 AASB Board Meetings.
Refer to the Prior Board Papers page for access to papers issued 2016 - 2023.
| Agenda Item No. | Document Title |
| 3.0 | Cover Memo: Consequential amendments to cash flow statement presentation |
| 3.1 |
Staff Paper: Dividend and interest cash flow classification |
| 3.2 |
Staff Paper: Indirect method of presenting operating cash flows |
| 3.3 |
Staff Paper: Approach to Exposure Draft(s) and proposed project timeline |
| 4.0 |
Cover memo: Scoping, not-for-profit modifications to the Conceptual Framework and disclosures in special purpose financial statements |
| 4.1 |
Redeliberation – Scoping of the Conceptual Framework and the proposed amendments to AASB 1057 to extend the population of NFP entities to which Australian Accounting Standards apply |
| 4.2 |
Redeliberation – NFP modifications to the Conceptual Framework |
| 4.3 |
Redeliberation – Disclosures in special purpose financial statements |
| 5.0 |
Cover memo: Project redeliberations on selected sections of the draft Tier 3 Standard |
| 5.1 |
Redeliberation on objective, scope and application |
| 5.2 |
Redeliberation on certain Category B topics |
| 5.3 |
Redeliberation on primary financial statements |
| 5.4 |
Redeliberation on foreign currency translation |
| 5.5 |
Redeliberation on Category A topics |
| 6.1 |
Staff Paper: AASB response to Exposure Draft on Enhancing the SASB Standards |
| 8.1 |
Staff Paper: Sustainability Reporting Horizon Scanning |
| 9.1 |
Research Updates |
| 10.1 |
Open for comment |
| 11.1 |
Other Business - Public |
| Agenda Item No. | Document Title |
| 3.0 |
Cover memo – Consideration of stakeholder feedback on ED 334 and commence project redeliberation |
| 3.1 |
Due Process – whether to proceed with finalising ED 334 |
| 3.2 |
Collation of feedback on ED334 |
| 3.3 |
Written submissions on ED 334 |
| 3.4 |
ED 334 Online survey instrument responses |
| 4.0 |
Cover Memo – Not-for-Profit Private Sector Financial Reporting Framework |
| 4.1 |
Due Process consideration of whether to proceed with the project |
| 4.2 |
Categorisation of the ED 335 proposals |
| 4.3 |
Collation of feedback on ED 335 |
| 4.4 |
Submissions received on ED 335 |
| 4.5 |
ED 335 online survey instrument responses |
| 5.0 |
Cover Memo: Applying AASB 18 to NFP public sector entities, NFP private sector entities and superannuation entities preparing Tier 1 GPFS |
| 5.1 |
NFP public sector entities preparing Tier 1 GPFS |
| 5.2 |
NFP private sector entities preparing Tier 1 GPFS |
| 5.3 |
Superannuation entities |
| 6.1 |
PIR of AASB 16 Leases considering NFP- and public sector-specific issues |
| 6.2 |
Summary of the IASB’s tentative decisions on the content of their forthcoming RFI |
| 7.0 |
Cover Memo: Post-implementation Review of Certain Not-for-Profit Topics |
| 7.1 |
Topic 2 of ITC 51: The definition of a structured entity for NFP entities |
| 7.2 |
Topic 1 of ITC 51: Control and consolidation for NFP entities |
| 8.0 |
Cover Memo: AASB 1060 Review |
| 8.1 |
PIR of AASB 1060 and AASB 2020 |
| 8.2 |
Consider potential amendments to AASB 1060 resulting from amendments to IFRS for SMEs. |
| 8.3 |
Consideration of the potential effects of AASB 18 on AASB 1060 |
| 8.4 |
Consideration of disclosure requirements in IFRS 19 |
| 9.0 |
Cover Memo: AASB S2 – items for noting |
| 9.1 |
AASB S2: Implementation support – project plan |
| 9.2 |
AASB S2: Industry-based information – project plan |
| 9.3 |
Comparison of AASB S2 Appendix D with IFRS Foundation educational material |
| 10.1 |
Open for Comment |
| 11.1 |
Other Business - Public |
| Agenda Item No. | Document Title |
| 3.1 |
Feedback Analysis |
|
Cover memo: Potential Tier 2 Disclosures |
|
|
Cover memo: Tier 2 Disclosures |
|
|
Ballot Draft of amending Standard AASB2025-X |
|
| 5.3 |
Draft Explanatory Statements |
|
Submission on ED 322 |
|
|
Cover Memo - Project update: consider preliminary feedback on ED 334 and ED 335 |
|
|
Preliminary summary of feedback on ED 334 |
|
| Preliminary summary of feedback on ED 335 | |
| Preliminary categorisation of the ED 335 proposals | |
| Cover Memo: PIR Not-For-Profit Topics – Related party disclosures and Basis of preparation of special purpose financial statements | |
| Topic 4 of ITC 51: Basis of preparation of special purpose financial statements – disclosures about compliance with Australian Accounting Standards | |
| Topic 3 of ITC 51: Related party disclosures by NFP public sector entities | |
| Research Update | |
| Cover Memo - Climate-related Financial Disclosure project plans | |
| 9.1 | Implementation [draft] project plan |
| Proportionality [draft] project plan | |
| Industry-based information [draft] project plan | |
| SR Update | |
| ISSB amendments | |
| Open for Comment | |
| Other Business - Public |
| Agenda Item No. | Document Title |
|
ED331 Feedback Analysis |
|
|
ED 331 Submission Letters 1 - 10 |
|
|
Staff Paper: Ballot draft AASB 1048 |
|
|
Ballot Draft of AASB 1048 |
|
|
Staff Paper: Deferring the effective date of 2014 amendments to AASB 10 and AASB 128 |
|
|
Ballot Draft Effective Date of Amendments to AASB 10 and AASB 128 |
|
|
Cover Memo: Climate-related financial disclosure requirements for NFP public sector entities |
|
|
Staff Paper: Proposed next steps and timeline |
|
|
AASB Work Program |
|
|
Research and post-implementation review updates |
|
|
Documents Open for Comment |
|
|
Other Business - Public |
|
|
Update on international and jurisdictional perspectives |
| Agenda Item No. | Document Title |
|
Cover Memo: Climate-related Financial Disclosures |
|
|
Legislation – Consideration of recent changes and related matters |
|
|
Due process considerations |
|
|
Ballot draft of Standard AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information |
|
|
Ballot draft of Standard AASB S2 Climate-related Disclosures, excluding the Basis for Conclusions |
|
|
Marked-up file: Changes made to IFRS S1 text in the ballot draft AASB S1 |
|
|
Marked-up file: Changes made to IFRS S2 text in the ballot draft AASB S2 |
| Agenda Item No. | Document Title |
| 3.1 | NFP Private Framework project cover memo and project update |
| 3.2 | Draft AASB Exposure Draft ED 3XX – General Purpose Financial Statements: Not-for-Profit Private Sector Tier 3 Entities |
| 3.3 | Alternative drafting for notable relationships, transition provisions and staff analysis of impracticability exemption |
| 3.4 | Summary of the ED Tier 3 proposals and extent of simplifications against Tier 2 reporting requirements |
| 3.12 | Draft AASB Exposure Draft ED 3XX – General Purpose Financial Statements: Not-for-Profit Private Sector Tier 3 Entities (with supplementary notes to Board members) |
| 4.0 | Cover memo: Annual Improvements |
| 4.1 | Ballot draft AASB 2024-X Amendments to Australian Accounting Standards – Annual Improvements Volume 11 |
| 5.1 | Staff paper - Review a draft Exposure Draft, consider sweep issues and decide on next steps to finalise an ED |
| 5.2 | Draft AASB Exposure Draft ED 3XY – Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements |
| 6.1 |
PIR of AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities and AASB 2020-2 Removal of Special Purpose Financial Statements for Certain |
| 7.1 |
Staff paper - Working draft of SPR principles and related guidance |
| 7.2 |
Staff analysis of other SPR-related Frameworks |
| 8.1 |
Documents Open for Comment |
| 9.1 |
Other Business - Public |
| 10.1 |
Update on international and jurisdictional perspectives |
| Agenda Item No. | Document Title |
| 3.0 | Cover Memo: Climate-related Financial Disclosures |
| 3.1.1 | Introduction to Agenda Paper 3.1.2 |
| 3.1.2 | Working draft Standard AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information |
| 3.1.3 | Changes made to IFRS S1 text in Agenda Paper 3.1.2 |
| 3.2.1 | Project scoping – Climate-related disclosures: Industry-based information |
| 3.2.2 | Other matters on climate-related financial disclosures |
| 3.2.3 | Introduction to Agenda Paper 3.2.4 |
| 3.2.4 | Working draft Standard AASB S2 Climate-related Disclosures |
| 3.2.5 | Changes made to IFRS S2 text in Agenda Paper 3.2.4 |
| Agenda Item No. | Document Title |
| 4.0 | Cover Memo: Climate-related Financial Disclosures |
| 4.1.0 | Executive Summary of Agenda papers 4.1.1 – 4.1.7 |
| 4.1.1 | Presenting the core content of IFRS S1 in the ASRS Standards (SMC 1) |
| 4.1.2 | Conceptual Content (SMC 2) |
| 4.1.3 | Entities that do not have material climate related risks and opportunities (SMC 3) |
| 4.1.4 | References to the SASB Standards and Industry-based Guidance on Implementing IFRS S2 (SMC 4) and the requirement to consider ANZSIC when voluntarily making industry-based disclosures (SMC 5) |
| 4.1.5 | Statement expressly permitting voluntary disclosures (SMC 6) |
| 4.1.6 | Index Table (SMC 7) |
| 4.1.7 | Interim reporting (SMC 8) |
| 4.2.0 | Executive summary of Agenda Papers 4.2.1–4.2.4 regarding NFP entities and public sector entities |
| 4.2.1 | Modifications to the objective of [draft] ASRS 2 for NFP entities (SMCs 23–24) |
| 4.2.2 |
Proportionality relief paragraphs for NFP entities (SMC 25) |
| 4.2.3 |
Scalability of disclosures for NFP entities (SMCs 26–27) |
| 4.2.4 | NFP public sector considerations (SMCs 28–29) |
| 4.3.0 | Executive summary of Agenda Papers 4.3.1–4.3.4 regarding ED SR1’s General Matters for Comment |
| 4.3.1 | Application of the AASB Sustainability Reporting Standard-Setting Framework (GMC 30) |
| 4.3.2 | Regulatory issues (GMC 31) |
| 4.3.3 | Audit and Assurance challenges in relation to ED SR1 (GMC 32) |
| 4.3.4 | [Draft] ASRS Standards providing useful information for users and being in the best interest of the economy (GMCs 33–34) |
| 4.3.5 | Costs and benefits of applying the proposals in ED SR1 (GMC 35) |
| Agenda Item No. | Document Title |
| 3.1 | Staff Paper: Service Performance Reporting. A working definition of 'service' |
| 4.0 | Cover memo: Climate-related Financial Disclosures |
| 4.1 | Climate scenario analysis |
| 4.2 | Cross-industry remuneration disclosure |
| 4.3 | Scope 3 GHG emissions relief |
| 4.4 | Superannuation entities |
| 4.5 | Financed emissions (revised) |
| 4.6 | Carbon credits |
| Agenda Item No. | Document Title |
| 3.1 | NFP Private Framework project cover memo and project update |
| 3.2 | Tier 3 Exposure Draft Proposals – Business combinations and goodwill |
| 3.3 | Tier 3 Exposure Draft Proposals – Intangible assets other than goodwill |
| 3.4 | Tier 3 Exposure Draft Proposals – Approach to transitional requirements |
| 4.1 | Cover Memo: Presentation and Disclosure in Financial Statements |
| 4.2 | Summary of AASB’s comments on ED/2019/7 |
| 4.3 | Considerations for not-for-profit, public sector and superannuation entities |
| 4.4 | Ballot draft version of AASB 18 Presentation and Disclosure in Financial Statements |
| 4.4A | Appendix D for Ballot draft version of AASB 18 Presentation and Disclosure in Financial Statements |
| 4.5 | Preliminary assessment document for Impact Analysis purposes |
| 5.0 | Cover memo: Climate-related Financial Disclosures |
| 5.1 | Non-mandatory ASRS 1 |
| 5.2 | Scope of [draft] ASRS 2 |
| 5.3 | Cross-industry metrics |
| 5.4 | Measurement method for GHG |
| 5.5 | Definition of greenhouse gases |
| 5.6 | CO2 equivalent conversion |
| 5.7 | Market-based Scope 2 GHG emissions |
| 5.8 | Scope 3 GHG emissions categories |
| 6.1 | Business Combinations – Disclosures, Goodwill and Impairment - Stakeholders feedback, staff analysis and recommendation |
| 7.1 | Proposed amendments to the Conceptual Framework for Financial Reporting |
| 7.2 | Draft of an Exposure Draft |
| 8.1 | Income of Not-for-Profit Entities |
| 9.1 | Research Update |
| 10.1 | Document Open for Comment |
| 11.1 | Other Business - Public |
| 12.1 | Update on international and jurisdictional perspectives |
| Agenda Item No. | Document Title |
| 3.1 | Staff Paper: Preliminary overview of stakeholder feedback on EDSR1 |
| 4 | no papers applicable for this agenda item |
| 5 | no papers applicable for this agenda item |
| Agenda Item No. | Document Title |
| 3.1 | Cover Memo – Post-implementation Reviews: Superannuation Entities |
| 3.2 | Draft Feedback Statement – PIR AASB 1056 and Interpretation 1019 |
| 4.1 | Revised project timeline |
| 5.1 | Update on international and jurisdictional perspectives |
| 7.1 | Documents Open for Comment |
| 8.1 | Other Business |
| Agenda Item No. | Document Title |
| 3.1 |
SPR project plan |
| 4.1 | NFP Private Framework project cover memo and project update |
| 4.2 | Tier 3 Exposure Draft Proposals – non-financial assets acquired at significantly less than fair value and primary financial statements |
| 4.3 | Working draft of Tier 3 Exposure Draft |
| 4.4 | Summary of the application of the Board’s approach to drafting the Tier 3 Exposure Draft |
| 5.1 | Cover memo: Tier 2 Disclosures |
| 5.2 | Ballot Draft |
| 6.1 | NFP CF (incl. SAC 1 amendments) |
| 7.1 | PIR Superannuation Entities |
| 7.2 | Collation of comments |
| 8.0 | Cover memo: PIR NFP Income |
| 8.1 | PIR NFP Income |
| 8.2 | Grants received in arrears |
| 8.3 | Research grants |
| 8.4 | Statutory Receivables |
| 9.1 | Financial Instruments with Characteristics of Equity – Feedback summary and staff analysis |
| 10.1 | Research and PIR Update |
| 10.2 | PIR Project Update |
| 11.1 | Documents Open for Comment |
| 12.1 | Other Business – Public |
| 14.1 | International Update |