Board Agenda Decisions | Archival Version

Some issues that are raised for consideration by the AASB Board are either not added to the Board’s agenda or else are removed from the agenda when it is decided that an Interpretation will not be issued or that no other standard-setting action will be undertaken.  For such issues, the AASB normally provides its reasons for rejecting the issue.  Agenda decisions (sometimes called rejection statements) are classified in the list below by reference to the most relevant Accounting Standards referenced in the decision statement.

The list of Board Agenda Decisions is no longer updated, from the start of 2025.  New Board Agenda Decisions will be published only on the AASB’s Pronouncements Web Portal (standards.aasb.gov.au) – a.k.a. the Digital Standards Portal – and are not included in the list on this page.  The portal provides all the Board Agenda Decisions that are relevant to periods beginning on or after 1 July 2021, not just new Agenda Decisions issued from 1 January 2025.

The website of the IASB also includes lists of items not added to the agenda of the IFRS Interpretations Committee (formerly called the IFRIC), along with the reasons for those issues not being added to the agenda. These lists of agenda decisions (by date and by periodic compilation) can be accessed by the following link: IFRS Interpretations Committee – Agenda Decisions

Board Agenda Decisions

The Board Agenda Decisions period landing page on the Pronouncements Web Portal provides a listing of the Agenda Decisions that are relevant to the presently specified “current reporting period”.  The current reporting period is either a calendar year or a regular financial year, and is reset on the portal twice a year to support general usage of the portal.

The 2024/25 financial year is the presently specified current reporting period on the portal.

This page also has the following additional tabs:

• the “Future Periods” tab – lists the available versions (if any) of the Board Agenda Decisions that are relevant only to reporting periods later than the currently specified reporting period; and
• the “By Reporting Period” tab – permits the portal user to set the beginning and ending dates of their own reporting period to obtain a listing of the relevant versions of the Board Agenda Decisions.

The following superseded list provides the Board Agenda Decisions published on this website prior to 2025.  The Agenda Decisions that continue to be relevant are published on the Pronouncements Web Portal, along with any new Agenda Decisions.