2020 Board Papers

AASB Agendas, Action Alerts, Minutes and Public Papers for 2020 AASB Board Meetings.

Board Meeting
Dates 2020
Meeting
No.
Agenda Board Papers Action Alert Minutes
March 5-6 174 Available Available Available Available
April 30* 175 Available Available Available Available
June 11* 176 Available Available Available Available
Sept 16-17* 177 Available Available Available Available
Nov 11-12* 178 Available Available Available Available

* Meeting to be held by Videoconference

Meeting 11-12 November 2020. (No. 178)

Agenda Paper No. Document Title
3.1 Staff paper: Summary of feedback from initial targeted consultation and next steps
4.1 Staff paper: Future direction of the project
4.2 Staff paper: Summary of feedback from users of public sector entities’ financial statements
5.1 Staff paper: Termination for Convenience Clauses
6.1 Staff Paper: Consider Feedback on the Discussion Paper and decide on issues for submission to IASB
6.2 Working draft submission to IASB: Discussion Paper Business Combinations-Disclosures, Goodwill and Impairment
6.3 Comment Letters received: Discussion Paper Business Combinations-Disclosures, Goodwill and Impairment (combined)
7.1 Staff Paper: ED 302 feedback 
8.0 Staff Paper: Documents Open for Comment
9.0 Staff Paper: Other Business – Public
9.4.1 IPSASB Report – September 2020 meeting
11.1 Staff Paper: Going Concern
14.1 Staff Paper: Sustainability Reporting

Meeting 16-17 September 2020. (No. 177)

Agenda Paper No. Document Title
4.1 Staff Paper:  Consider Feedback on Discussion Paper and decide on issues for submission to IASB
5.1 Staff Paper: Summary of Initial feedback received from regulators and conceptual framework panel members
6.1 Staff Paper: Comment letters received and draft submission on General Presentation and Disclosures
6.2 Draft submission to IASB: General Presentation and Disclosures
6.3 Comment Letters received: General Presentation and Disclosures (combined)
6.5 Late submission received: QBE Insurance Group
7.1 Staff Paper: Stakeholders’ feedback on proposed disclosures about adjustments on restricted land
7.2 Staff Paper: Paper for Project Advisory Panel meeting held on 14 August 2020, annotated with summary of feedback received from stakeholders
8.1 Staff Paper: Draft AASB submission to IPSASB
10.1 Staff Paper: NFP Conceptual Framework
10.2 NFP Conceptual Framework: RCF and IPSASB CF Comparison
10.3 Conceptual Framework for Financial Reporting: Proposed staff amendments
11.0 Staff Paper: Documents open for Comment
12.1 Staff Paper: IBOR Phase 2 amendments
12.2 Ballot draft: AASB 2020-X Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform—Phase 2
13.0 Cover memo
13.4.1 IPSASB Report – June/July 2020

 

Meeting 11 June 2020. (No. 176)

Agenda Paper No. Document Title
3.0 Cover memo/general update
3.2 Lease concessions – NFP public sector and Tier 2 disclosures
4.1 Staff Paper: Consider Feedback on ED 298 and decide on submission to IASB
5.1 Staff paper: NFP Conceptual Framework project plan
7.1 Staff paper: Disclosures about discounts on restricted land
7.2 Staff’s proposed draft amendments to AASB 13 – proposed disclosures about discounts on restricted land
8.1 Cover Memo: Revision of The AASB’s For-Profit Entity Standard-Setting Framework
8.2 Draft revised The AASB’s For-Profit Entity Standard-Setting Framework (Month 2020)
9.1 Documents open for comment by other organisations
10.0 Cover Memo Other Business

 

Meeting 30 April 2020. (No. 175)

Agenda Paper No. Document Title
3.1 Staff Paper: Proposed amendments - disclosure of compliance with R&M requirements in SPFS of FP private sector entities
3.2 Pre-ballot Draft: AASB 2020-X Amendments to Australian Accounting Standards – Disclosure in Special Purpose Financial Statements of Certain For Profit Private Sector Entities on Compliance with Recognition and Measurement Requirements
4.1 Staff Paper: Consider Feedback on ED 298 and decide on submission to IASB
5.1 Staff Paper: Response to financial reporting issues of COVID-19
6.1 IBOR draft comment letter to IASB
7.1 Further staff analysis and recommendations on certain responses to ED 291
8.1 Presentation slides: Encouraging disclosures about discounts on restricted land as an interim step
10.1 International Documents Open for Comment
11.0 CM Other Business public

 

Meeting 5-6 March 2020. (No. 174)

Agenda Paper No. Document Title
3.1 Staff Paper: Initial summary responses to ED 297 & 295
3.2 Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities
3.3 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities
3.5 Staff Paper: Summary of NFP private and public sector specific issues raised in relation to ED 295 and staff recommendations
5.1 Staff Paper: Report on December 2019 Meeting of the IPSASB
6.1 Staff Paper: Amendments to AASB 101
6.2 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current
7.1 Staff Paper: Documents open for comment by other organisations
8.0 Cover Memo
11.1 Staff Paper: ROU assets under concessionary leases and draft ED
11.2 Amendments to Australian Accounting Standards – Fair Value Measurement of Non-Financial Assets of Not-for-Profit Entities Held Primarily for their Service Capacity
11.3 Tabled Paper: Letter from HoTARAC
13.1 Staff Paper: Staff analysis and recommendations on certain responses to ED 291
15.1 AASB Work Program

 

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