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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 The documents retain the “pending” status until they are superseded in some way.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 - ED 322 International Tax Reform – Pillar Two Model Rules - January 2023 - Pending

Download PDF - 365kB

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Related pronouncement

AASB 112 Income Taxes - June 2021 (Compilation)

Download PDF - 1932kB

Applies to reporting periods beginning on or after 01 Jan 2023

Submission from AASB

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

Comment letters to AASB

ATO - 27 Feb 2023 - Download PDF - 89kB

Exposure Draft - GSSB Exposure Draft GRI Topic Standard Project for Biodiversity - December 2022 - Pending

Download PDF - 64kB

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Exposure Draft - GSSB Consultation GSSB Work Program 2023-2025 for public consultation - December 2022 - Pending

Download PDF - 74kB

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Submission from AASB

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

Exposure Draft - IASB Third edition of the IFRS for SMEs Accounting Standard - September 2022 - Pending

Download PDF - 1675kB

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Submission from AASB

To IASB - 28 Feb 2023 - Download PDF - 295kB

Exposure Draft - IPSASB ED 82 Retirement Benefit Plans - April 2022 - Pending

Download PDF - 60kB

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Exposure Draft - ED 321 Request for Comment on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures - April 2022 - Pending

Download PDF - 765kB

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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

Exposure Draft - IPSASB ED 81 Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements - February 2022 - Pending

Download PDF - 61kB

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Exposure Draft - ED 317 Supplier Finance Arrangements - December 2021 - Pending

Download PDF - 337kB

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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

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

Download PDF - 585kB

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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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Submission from AASB

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

Exposure Draft - ED 310 Lack of Exchangeability - May 2021 - Pending

Download PDF - 341kB

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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 309 Disclosure Requirements in Australian Accounting Standards—A Pilot Approach - April 2021 - Pending

Download PDF - 600kB

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Related pronouncement

AASB 13 Fair Value Measurement - March 2020 (Compilation)

Download PDF - 1207kB

Applies to reporting periods beginning on or after 01 Jul 2021

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

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

Download PDF - 394kB

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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

Exposure Draft - IPSASB ED 75 Leases and related Request for Information - January 2021 - Pending

Download PDF - 11kB

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Documents related to this Exposure Draft:

Submission from AASB

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

Exposure Draft - IPSASB ED 70-72 Revenue with and without Performance Obligations and Transfer Expenses - February 2020 - Pending

Download PDF - 62kB

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Submission from AASB

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

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)

Download PDF - 2106kB

Applies to reporting periods beginning on or after 01 Jan 2022

Comment letters to AASB

ACAG - 24 Feb 2023 - Download PDF - 1152kB

Deloitte - 09 Mar 2023 - Download PDF - 941kB

GCHHS - 22 Feb 2023 - Download PDF - 1261kB

HoTARAC - 06 Mar 2023 - Download PDF - 1257kB

PwC - 27 Feb 2023 - Download PDF - 778kB

SW - 27 Feb 2023 - Download PDF - 719kB

Invitation to Comment - ITC 42 Business Combinations under Common Control - December 2020 - Pending

Download PDF - 1028kB

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Documents related to this Invitation to Comment:

Related pronouncement

AASB 3 Business Combinations - June 2020 (Compilation)

Download PDF - 1276kB

Applies to reporting periods beginning on or after 01 Jan 2022

Submission from AASB

To IASB - 31 Aug 2021 - Download PDF - 321kB

Discussion Paper - IPSASB CP - Consultation Paper – Advancing Public Sector Sustainability Reporting - May 2022 - Pending

Download PDF - 57kB

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Documents related to this Discussion Paper:

Submission from AASB

To IPSASB - 09 Sep 2022 - Download PDF - 867kB

Discussion Paper - IPSASB CP - Consultation Paper – Natural Resources - May 2022 - Pending

Download PDF - 57kB

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