Current Board Papers

Agenda papers posted are for the current AASB meeting and previous meetings.

Meeting 24-25 June 2009 (No. 99)

Agenda Paper No. Document Title
7.5 Submissions from constituents on ED 174 Amendments to AASB Standards to facilitate GAAP/GFS Harmonisation for Entities within the General Government Sector
9.4 Submissions received for ITC 20 Request for Comment on IASB Discussion Paper DP/2009/1 Leases – Preliminary Views
12.2 AASB 2009-X Amendments to Australian Accounting Standards 
12.5 AASB 2009-Y Amendments to Australian Accounting Standards
[AASB 5, 7, 107, 112, 136 & 139 and Interpretation 17] 

Meeting 20-21 May 2009 (No. 98)

Agenda Paper No. Document Title
7.4 Submissions from constituents on ITC 18 Request for Comment on IASB Discussion Paper “Preliminary Views on Revenue Recognition in Contracts with Customers”

Meeting 22 April 2009 (No. 97)

Agenda Paper No. Document Title
3.2 Worked Example: Defined Contribution Fund
3.3 Worked Example: Defined Benefit Fund
3.5 Draft ED 16x Superannuation Plans and Approved Deposit Funds
4.3 Submissions from constituents on ITC 19 Presentation of Financial Statements
6.2 Submissions from constituents on ED 176
6.5 Draft Proposed AASB 2009-x Amendments to Australian Accounting Standards - Accounting for Borrowing Costs
7.2 Draft Proposed AASB 2009-x Amendments to Australian Accounting Standards - AASB 7 Disclosures
7.3 Draft Proposed AASB 2009-x Amendments to Australian Accounting Standards - Embedded Derivatives
9.4.1 Submissions form constituents on draft Proposed Interpretation AASB 10xx Australian Superannuation Contributions Tax
9.4.2 Draft Proposed Interpretation AASB 10xx Australian Superannuation Contributions Tax

Meeting 4-5 March 2009 (No. 96)

Agenda Paper No. Document Title
6.3 Submissions on ED171 Consolidated Financial Statements
9.3 Submissions on ED170 Relationships with the State (Proposed Amendments to AASB 124)
11.3 Submissions on IPSASB Consultation Paper - Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
12.3.1 Draft Proposed Interpretation 18 Transfers of Assets from Customers
12.4.1 Draft Proposed AASB 1048 Interpretation and Application of Standards (March 2009)

Meeting 5 February 2009 (No. 95)

Agenda Paper No. Document Title
3.3 Draft Exposure Draft ED 16X Superannuation Plans and Approved Deposit Funds
4.4.1 Draft Proposed Interpretation 10XX Australian Superannuation Contributions Tax for Defined Benefit Plans
7.2 Exposure Draft ED 171 Consolidated Financial Statements
9.18.2 AASB staff submission to IASB on Embedded Derivatives
9.18.3 Submissions to the AASB on ED 172 Embedded Derivatives (Proposed Amendments to AASB Interpretation 9 and AASB 139).

Meeting 17-18 December 2008 (No. 94)

Agenda Paper No. Document Title
3.2 Draft Exposure Draft ED 16X Superannuation Plans and Approved Deposit Funds
4.2 Draft Exposure Draft ED XX Amendments to Australian Accounting Standards to facilitate GAAP/GFS Harmonisation for Entities within the GGS
6.4.1 Draft AASB Interpretation Distributions of Non-cash Assets to Owners
6.4.2 Draft Proposed AASB 2008-X Amendments to Australian Accounting Standards arising from AASB Interpretation 17 
6.5.1 Draft Proposed Interpretation 10XX Australian Superannuation Contributions Tax for Defined Benefit Obligations 
8.2 Draft ED 1XX Amendment to AASB 139 – Reclassification of Financial Assets backing Insurance Liabilities or Life Investment Contract Liabilities 
10.2 Draft AASB submission on IPSASB ED 35 IPSAS 5 Borrowing Costs 
12.11.1 Draft Proposed AASB 2008-X Amendments to Australian Accounting Standards – Reclassification of Financial Assets – Effective Date and Transition 

Meeting 12-13 November 2008 (No. 93)

Agenda Paper No. Document Title
3.5 ED 16X Superannuation Plans and Approved Deposit Funds
9.4 Interpretation 10XX Australian Superannuation Contributions Tax
11.2 IPSASB Consultation Paper Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
12.3 IPSASB ED 35 Borrowing Costs
14.3 Submissions on ED 165 Proposed Improvements to Australian Accounting Standards
14.4 ED 165 Improvements to Australian Accounting Standards
15.2 IASB Discussion Paper Preliminary Views on Financial Statement Presentation
16.1 Submission on IPSASB Consultation Paper Accounting and Financial Reporting for Service Concession Arrangements
16.6 Submission on IASB Discussion Paper Financial Investments with Characteristics of Equity
16.8 Submission on ASB (UK) Financial Reporting Exposure Draft 42 Heritage Assets

Meeting 10 October 2008 (No. 92)

Agenda Paper No. Document Title
3.2 Interpretations issues in progress
4.2 Draft exposure draft ED 16X Superannuation Plans and Approved Deposit Funds
6.2 Draft submission to the IASB on Exposure Draft An Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision Useful Financial Reporting Information
7.2 Draft submission to the IASB on Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity
8.2 Draft exposure draft ED XXX Discontinued Operations: Proposed Amendments to AASB 5
8.5 Draft exposure draft ED XXX Additional Exemptions for First-Time Adopters: Proposed Amendments to AASB 1

Meeting 24 September 2008 (No. 91)

Agenda Paper No. Document Title
3.2 Draft Exposure Draft ED 16X Superannuation Plans and Approved Deposit Funds
4.3 Draft Proposed Standard AASB 2008-X Amendments to AASB 1049 for Consistency with AASB 101
4.4 Draft compiled AASB 1049 (marked up from AASB 1049)
4.5 Submission on ED 163 from Australasian Council of Auditors-General
4.6 Submission on ED 163 by HoTARAC 
5.4 Draft Proposed AASB 1048 Interpretation and Application of Standards
7.2 Draft submission on IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity 
7.3 Summary of Comments by Participants at the ITC 17 Roundtables 
7.4 Comment Letters on ITC 17 Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity

Meeting 27 August 2008 (No. 90)

Agenda Paper No. Document Title
3.1 Memorandum on Superannuation plans and approved deposit funds
3.2 Issues paper: Disclosure of management expense ratio
3.3 Issues paper: Contributions and benefit payments
3.3.1 Memorandum re: contributions and a statement of member benefits
3.4 Issues paper: Income taxes
3.5 Issues paper: Changes to actuarial assumptions
3.6 Memorandum re: Superannuation plans and approved deposit funds
3.8 Issues paper: Accounting for past service costs
3.9 Sweep issues
3.10 Draft: ED 16X Superannuation Plans and Approved Deposit Funds
4.2 Draft AASB 2008-8 Amendments to Australian Accounting Standards - Eligible Hedged items
5.4 Draft AASB Interpretation 15 Agreements for the Construction of Real Estate
5.6 Draft AASB Interpretation 16 Hedges of a Net Investment in a Foreign Operation
6.2 Draft AASB Preface to IASB ED
6.3 IASB Exposure Draft of Proposed Improvements to IFRSs
6.5 Draft AASB Preface to IASB ED
6.6 IASB Exposure Draft Simplifying Earnings per Share
7.3 Draft proposed AASB 1039 Concise Financial Reports (marked-up)

Meeting 30 - 31 Jul 2008 (No. 89)

Agenda Paper No. Document Title
3.4 IFRIC INTERPRETATION 15 Agreements for the Construction of Real Estate
3.5 IFRIC INTERPRETATION 16 Hedges of a Net Investment in a Foreign Operation
4.2 Related Party Disclosures in the Australian Not-for-Profit Public Sector – Project Plan

Meeting 25 - 26 Jun 2008 (No. 88)

Agenda Paper No. Document Title
4.6 Submissions on ITC 15 - Social Benefits
6.3 Draft AASB 2008-C Amendments to Australian Accounting Standards – Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
11.2 Draft AASB 2008-X Amendments to Australian Accounting Standards arising from the Annual Improvement Process
11.3 Draft AASB 2008-Z Further Amendments to Australian Accounting Standards arising from the Annual Improvement Process
12.2 Issues paper: Criteria for assessing when to depart from IFRSs in respect of not-for-profit entities
14.2 Interpretation Issues in Progress (18 June 2008)
16.2 Differential Reporting Project: Board Decisions and Tentative Basis for Conclusions