Pending

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 The documents retain the “pending” status until they are superseded in some way.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

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

Exposure Draft - IPSASB ED 93 Definition of Material (Amendments to IPSAS 1, IPSAS 3, and the Conceptual Framework) - May 2025 - Pending

Download PDF - 104kB

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Exposure Draft - ED SR2 Amendments to Greenhouse Gas Emissions Disclosures - April 2025 - Pending

Download PDF - 491kB

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Documents related to this Exposure Draft:

Submission from AASB

To ISSB - 26 Jun 2025 - Download PDF - 314kB

To ISSB - 27 Jun 2025 - Download PDF - 372kB

Comment letters to AASB

Australian Aluminium Council - 02 Jun 2025 - Download PDF - 570kB

Australian Bureau of Statistics - 26 May 2025 - Download PDF - 53kB

Australian Energy Producers - 05 Jun 2025 - Download PDF - 832kB

Australian Ethical Investments - 02 Jun 2025 - Download PDF - 656kB

Australian Industry Greenhouse Network - 02 Jun 2025 - Download PDF - 329kB

Business Council for Sustainable Development Australia - 01 Jun 2025 - Download PDF - 597kB

Grant Thornton Australia Limited - 30 May 2025 - Download PDF - 236kB

IAG - 02 Jun 2025 - Download PDF - 306kB

Insurance Council of Australia - 30 May 2025 - Download PDF - 161kB

QBE Insurance Group - 31 May 2025 - Download PDF - 264kB

Responsible Investment Association Australasia (RIAA) - 04 Jun 2025 - Download PDF - 1008kB

Santos - 02 Jun 2025 - Download PDF - 164kB

Shell - 29 May 2025 - Download PDF - 490kB

The Australian Sustainable Finance Institute (ASFI) - 04 Jun 2025 - Download PDF - 770kB

The Financial Services Council (FSC) - 05 Jun 2025 - Download PDF - 847kB

Exposure Draft - ED 337 Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures - March 2025 - Pending

Download PDF - 291kB

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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 2024 (Compilation)

Download PDF - 738kB

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

Exposure Draft - ED 336 Provisions—Targeted Improvements - November 2024 - Pending

Download PDF - 759kB

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Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - December 2022 (Compilation)

Download PDF - 1208kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 11 Mar 2025 - Download PDF - 337kB

Comment letters to AASB

HoTARAC - 10 Feb 2025 - Download PDF - 363kB

Exposure Draft - IPSASB SRS ED 1 Climate-related Disclosures - October 2024 - Pending

Download PDF - 105kB

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Exposure Draft - ED 335 General Purpose Financial Statements – Not-for-Profit Private Sector Tier 3 Entities - October 2024 - Pending

Download PDF - 1760kB

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Documents related to this Exposure Draft:

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - May 2022 (Compilation)

Download PDF - 1893kB

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

Comment letters to AASB

ACNC - 28 Feb 2025 - Download PDF - 337kB

BDO - 03 Mar 2025 - Download PDF - 324kB

CPA Australia and CA ANZ - 28 Feb 2025 - Download PDF - 526kB

Equity Trustees - 28 Feb 2025 - Download PDF - 237kB

Financial Reporting Adviser - 03 Mar 2025 - Download PDF - 219kB

Grant Thornton Australia Limited - 28 Feb 2025 - Download PDF - 221kB

Institute of Public Accountants - 14 Mar 2025 - Download PDF - 540kB

Justice Connect - 03 Mar 2025 - Download PDF - 1068kB

KPMG - 28 Feb 2025 - Download PDF - 365kB

Moore Australia - 04 Mar 2025 - Download PDF - 261kB

National Association for the Visual Arts - 24 Feb 2025 - Download PDF - 474kB

Office of the Registrar of Indigenous Corporations - 27 Feb 2025 - Download PDF - 282kB

Pitcher Partners - 20 Feb 2025 - Download PDF - 787kB

QLD Law Society - 07 Mar 2025 - Download PDF - 251kB

Saward Dawson - 27 Feb 2025 - Download PDF - 149kB

The Australian Dance Council - Ausdance VIC - 28 Feb 2025 - Download PDF - 209kB

Theatre Network Australia - 20 Feb 2025 - Download PDF - 114kB

Wodonga Urban Landcare Netword - 27 Feb 2025 - Download PDF - 445kB

Exposure Draft - ED 334 Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements - October 2024 - Pending

Download PDF - 1647kB

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Documents related to this Exposure Draft:

Related pronouncement

CF Conceptual Framework for Financial Reporting - December 2021 (Compilation)

Download PDF - 750kB

Applies to reporting periods beginning on or after 01 Jan 2022

Related pronouncement

CF Framework for the Preparation and Presentation of Financial Statements - March 2020 (Compilation)

Download PDF - 556kB

Applies to reporting periods beginning on or after 01 Jul 2021

Related pronouncement

AASB 1053 Application of Tiers of Australian Accounting Standards - May 2022 (Compilation)

Download PDF - 1893kB

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

Related pronouncement

AASB 1054 Australian Additional Disclosures - December 2022 (Compilation)

Download PDF - 2463kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 1057 Application of Australian Accounting Standards - December 2022 (Compilation)

Download PDF - 1696kB

Applies to reporting periods beginning on or after 01 Jan 2023

Comment letters to AASB

ACAG - 27 Feb 2025 - Download PDF - 294kB

ACNC - 28 Feb 2025 - Download PDF - 337kB

Australian Institute of Company Directors - 28 Feb 2025 - Download PDF - 140kB

BDO - 03 Mar 2025 - Download PDF - 162kB

CPA Australia and CA ANZ - 28 Feb 2025 - Download PDF - 410kB

Deloitte - 27 Feb 2025 - Download PDF - 26kB

Institute of Public Accountants - 14 Mar 2025 - Download PDF - 315kB

Justice Connect - 03 Mar 2025 - Download PDF - 1068kB

KPMG - 28 Feb 2025 - Download PDF - 345kB

Law Council of Australia - 28 Feb 2025 - Download PDF - 245kB

Moore Australia - 04 Mar 2025 - Download PDF - 261kB

Mr T Kennett - 12 Feb 2025 - Download PDF - 22kB

Pitcher Partners - 20 Feb 2025 - Download PDF - 686kB

QLD Law Society - 05 Mar 2025 - Download PDF - 251kB

RSM Australia - 06 Mar 2025 - Download PDF - 290kB

Wodonga Urban Landcare Netword - 27 Feb 2025 - Download PDF - 445kB

Exposure Draft - IPSASB ED 92 Tangible Natural Resources - October 2024 - Pending

Download PDF - 103kB

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Exposure Draft - ED 333 Equity Method of Accounting - October 2024 - Pending

Download PDF - 656kB

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Documents related to this Exposure Draft:

Related pronouncement

AASB 128 Investments in Associates and Joint Ventures - December 2022 (Compilation)

Download PDF - 451kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 06 Dec 2024 - Download PDF - 464kB

Exposure Draft - IASB ED/2024/4 Translation to a Hyperinflationary Presentation Currency - September 2024 - Pending

Download PDF - 102kB

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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

Exposure Draft - ED 331 Climate-related and Other Uncertainties in the Financial Statements - August 2024 - Pending

Download PDF - 308kB

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Documents related to this Exposure Draft:

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 18 (FP) Presentation and Disclosure in Financial Statements [for for-profit entities] - June 2024 (Principal)

Download PDF - 1234kB

Applies to reporting periods beginning on or after 01 Jan 2027

Related pronouncement

AASB 18 (NFP/super) Presentation and Disclosure in Financial Statements [for not-for-profit and superannuation entities] - June 2024 (Principal)

Download PDF - 1234kB

Applies to reporting periods beginning on or after 01 Jan 2028

Related pronouncement

AASB 101 (NFP/super) Presentation of Financial Statements [for not-for-profit and superannuation entities] - December 2022 (Compilation)

Download PDF - 1392kB

Applies to reporting periods beginning on or after 01 Jan 2027 but before 01 Jan 2028

Related pronouncement

AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - March 2021 (Compilation)

Download PDF - 992kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 136 Impairment of Assets - December 2022 (Compilation)

Download PDF - 1973kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 137 Provisions, Contingent Liabilities and Contingent Assets - December 2022 (Compilation)

Download PDF - 1208kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 22 Nov 2024 - Download PDF - 400kB

Comment letters to AASB

AICD - 10 Oct 2024 - Download PDF - 123kB

Australasian Council of Auditors-General - 03 Oct 2024 - Download PDF - 402kB

Australian Council of Superannuation Investors - 03 Oct 2024 - Download PDF - 112kB

Australian Super - 04 Oct 2024 - Download PDF - 397kB

Aware Super - 27 Sep 2024 - Download PDF - 177kB

Basford Consulting - 03 Oct 2024 - Download PDF - 254kB

CGA Accounting - 30 Sep 2024 - Download PDF - 66kB

HoTARAC - 21 Oct 2024 - Download PDF - 214kB

Institute of Public Accountants - 04 Oct 2024 - Download PDF - 188kB

UniSuper - 04 Oct 2024 - Download PDF - 497kB

Exposure Draft - ED 329 Business Combinations—Disclosures, Goodwill and Impairment - March 2024 - Pending

Download PDF - 459kB

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Documents related to this Exposure Draft:

Related pronouncement

AASB 3 Business Combinations - December 2022 (Compilation)

Download PDF - 1343kB

Applies to reporting periods beginning on or after 01 Jan 2023

Related pronouncement

AASB 136 Impairment of Assets - December 2022 (Compilation)

Download PDF - 1973kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 27 Jun 2024 - Download PDF - 377kB

Comment letters to AASB

Department of Finance - 29 Apr 2024 - Download PDF - 1424kB

Exposure Draft - ED 327 Financial Instruments with Characteristics of Equity - December 2023 - Pending

Download PDF - 388kB

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Documents related to this Exposure Draft:

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 101 (NFP/super) Presentation of Financial Statements [for not-for-profit and superannuation entities] - December 2022 (Compilation)

Download PDF - 1392kB

Applies to reporting periods beginning on or after 01 Jan 2027 but before 01 Jan 2028

Related pronouncement

AASB 132 Financial Instruments: Presentation - December 2022 (Compilation)

Download PDF - 1662kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

To IASB - 28 Mar 2024 - Download PDF - 385kB

Comment letters to AASB

Basford Consulting Pty Ltd - 12 Feb 2024 - Download PDF - 326kB

BCCM - 16 Feb 2024 - Download PDF - 144kB

Exposure Draft - ED 314 Subsidiaries without Public Accountability: Disclosures - September 2021 - Pending

Download PDF - 585kB

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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 2021 (Compilation)

Download PDF - 2005kB

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

Submission from AASB

To IASB - 21 Jan 2022 - Download PDF - 368kB

Comment letters to AASB

BDO - 05 Nov 2021 - Download PDF - 194kB

CPA Australia and CA ANZ - 30 Oct 2021 - Download PDF - 133kB

Deloitte - 03 Nov 2021 - Download PDF - 261kB

EY - 02 Nov 2021 - Download PDF - 137kB

KPMG - 03 Nov 2021 - Download PDF - 189kB

Exposure Draft - ED 311 Management Commentary - June 2021 - Pending

Download PDF - 790kB

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Documents related to this Exposure Draft:

Submission from AASB

To IASB - 22 Nov 2021 - Download PDF - 387kB

Comment letters to AASB

Australian Institute of Company Directors (AICD) - 01 Oct 2021 - Download PDF - 718kB

Exposure Draft - ED 307 Regulatory Assets and Regulatory Liabilities - February 2021 - Pending

Download PDF - 394kB

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Documents related to this Exposure Draft:

Related pronouncement

AASB 14 Regulatory Deferral Accounts - May 2019 (Compilation)

Download PDF - 1034kB

Applies to reporting periods beginning on or after 01 Jan 2020 but before 01 Jan 2022

Submission from AASB

To IASB - 30 Jul 2021 - Download PDF - 458kB

Comment letters to AASB

Australasian Council of Auditors-General (ACAG) - 20 Jul 2021 - Download PDF - 1322kB

Invitation to Comment - ITC 51 Post-implementation Review of Not-for-Profit Topics – Control, Structured Entities, Related Party Disclosures and Basis of Preparation of Special Purpose Financial Statements - November 2022 - Pending

Download PDF - 335kB

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Documents related to this Invitation to Comment:

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 12 Disclosure of Interests in Other Entities - March 2020 (Compilation)

Download PDF - 1053kB

Applies to reporting periods beginning on or after 01 Jul 2021

Related pronouncement

AASB 124 Related Party Disclosures - March 2020 (Compilation)

Download PDF - 1073kB

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

Related pronouncement

AASB 1054 Australian Additional Disclosures - June 2022 (Compilation)

Download PDF - 2403kB

Applies to reporting periods beginning on or after 01 Jul 2021 but before 01 Jan 2023 that end on or after 30 Jun 2022

Comment letters to AASB

ACAG - 05 Apr 2023 - Download PDF - 867kB

ACNC - 06 Apr 2023 - Download PDF - 1063kB

BDO - 03 Apr 2023 - Download PDF - 1436kB

CAANZ / CPA - 31 Mar 2023 - Download PDF - 731kB

Deloitte - 19 Apr 2023 - Download PDF - 1550kB

HoTARAC - 29 Mar 2023 - Download PDF - 1775kB

KPMG - 03 Apr 2023 - Download PDF - 1235kB

Saward Dawson Australia - 03 Apr 2023 - Download PDF - 784kB

Invitation to Comment - ITC 49 Post-implementation Review of AASB 1059 Service Concession Arrangements: Grantors - September 2022 - Pending

Download PDF - 430kB

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Documents related to this Invitation to Comment:

Related pronouncement

AASB 1059 Service Concession Arrangements: Grantors - December 2021 (Compilation)