Current Board Papers

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

Meeting 17-18 Mar 2010. (No. 105)

Agenda Paper No. Document Title
3.1 Memo re Post Implementation review of AASB 1049
3.2 Draft AASB Project Plan: Post-implementation review of AASB 1049 
4.1 Memo re AASB 127 
6.1 AASB submission on IASB ED/2009/6 Management Commentary 
6.2 AASB submission on ASIC Consultation Paper 126 Facilitating debt raising 
6.3 AASB submission on Corporate Reporting Reform Bill 2010 
6.4 G100 submission on IASB ED/2009/6 Management Commentary 
6.5 AASB submission on Co-operatives National Law Review 
6.6 FRSB Alert – Summary as at 12 February 2010 

Joint AASB FRSB Meeting 17-18 Mar 2010. (No. 105)

Agenda Paper No. Document Title
A1.2 Speech from Simon Power re Large non-issuer companies
B2  Memo re Reporting on the Long-term Sustainability of Public Finances 
B2.1  Proposal to comment on IPSASB Long-term Sustainability of Public Finances 
B2.2  Draft comments on IPSASB Long-term Sustainability of Public Finances 
B2.3  AASB ITC 22 - IPSASB Long-term Sustainability of Public Finances 
B3A.1  Memo re Financial Instruments with Characteristics of Equity 
B3A.2  IASB Staff Paper Sept 2009 – Classification Approach 
B3A.3 IASB Staff Paper Jan 2010 – Approach 4.2 – Classification of Instruments 
B3B.1  Memo re Financial Liabilities: Classification and Measurement 
B3B.2  IASB Staff Paper Feb 2010 – Classification and Measurement: Financial Liabilities 
B3B.3  IASB Staff Paper Feb 2010 – The Fair Value Option 
B3C.1  Memo re Financial Instruments – Hedge Accounting 
B3C.2  IASB Staff Paper Feb 2010 – Hedged Items 
B3C.3  IASB Staff Paper Feb 2010 – Bifurcation-by-risk approaches 
B3C.4 IASB Staff Paper Mar 2010 – Eligible hedged items – derivatives as hedged items 
B3C.5  IASB Staff Paper Mar 2010 – Eligible hedged items – components of nominal amounts 
B3C.6  IASB Staff Paper Mar 2010 – Eligible hedged items – one-sided risk components 
B4.5  Exposure Draft Income from Non-exchange Transactions 
B5  Memo re Trans-Tasman Convergence 
B5.1  Working Draft – Trans-Tasman Convergence 
B5.2  Memo re NZ/Australia convergence – audit fee disclosure 
B5.3  Memo re NZ/Australia convergence – dividend imputation disclosure 
B6.1  Memo re Control in the Public Sector 
B6.2  Defining the Reporting Entity in the Public Sector 
B7  Memo re Liabilities – commenting on IASB ED 
B7.2  AASB specific comments on IASB ED/2010/1 Measurement of Liabilities 
B7.4  IASB ED/2010/1 Measurement of Liabilities 
B7.5  Working Draft - Liabilities 
B7.6 Process for Modifying IFRSs for PBE/NFP 
B8 Memo re Service Concession Arrangements 
B8.1 Staff note on IPSASB ED 43 Service Concession Arrangements: Grantor 
B8.2 IPSASB ED 43 Service Concession Arrangements: Grantor 

Meeting 3-4 Feb 2010. (No. 104)

Agenda Paper No. Document Title
3.1 Memorandum from Robert Keys dated 20/01/2010    
3.2  GAAP/GFS Harmonisation: Entities within the GGS
Alternative approaches for issuing a Standard 
3.3  Extract from 24-25 June 2009 AASB meeting approved minutes 
3.4  Comments on the AASB’s Progress Report on GAAP-GFS
Harmonisation for GGS Entities 
3.5  Public Sector Accounting: GAAP/GFS HARMONISATION 
4.1  Memorandum from Clark Anstis dated 20/01/2010     
5.1  Current and Expected Shortly IASB/IPSASB/NSS/IASCF Documents Open for Comment, as at 15 January 2010
5.2 Memorandum from Clark Anstis dated 28/01/2010       
6.1  Memorandum from Dean Ardern dated 20/01/2010      
6.2  Staff analysis and proposals in relation to the written comments received on ED 179 Superannuation Plans and Approved Deposit Funds that are directly related to a Specific Matter for Comment 
6.3  Staff analysis and proposals in relation to comments received on
ED 179 Superannuation Plans and Approved Deposit Funds that are not directly related to a Specific Matter for Comment 
6.4  Collation of written comments on ED 179 Superannuation Plans and
Approved Deposit Funds 
6.5  Proposed timetable for completion of a draft replacement Standard for AAS 25 Financial Reporting by Superannuation Plans 
7.1  Memorandum from Christina Ng & Patricia McBride dated 20/01/2010       
7.2  Accounting for Hedging Activities 
7.3  Letter to Prime Minister Chung Un-Chan 
7.4  Agenda Paper 7.4: IASB Project Timeline 
7.5  Memorandum from Daping Gao and Christina Ng dated 20/01/2010        
7.6  Financial Instruments: Presentation 
7.7  Financial Instruments: Recognition and Measurement 
7.8  Financial Instruments: Disclosures 
8.1  Memorandum from Raymond Yu dated 20/01/2010         
8.2  Project Plan for Related Party Disclosures for Not-for-Profit Public Sector Entities 
10.1  Memorandum from Joanna Spencer dated 20/01/2010          
10.2  Interpretation issues in progress (20 January 2010)
10.3  Memorandum from Joanna Spencer dated 19/01/2010           
10.3.1  IFRIC Update 
11.1  Memorandum from Siva Sivanantham dated 19/01/2010            
11.2  Analysis of Submissions on ED 183 Management Commentary 
11.3  List of Submissions to ED 183 Management Commentary 
11.3.sub5 Submission from National Institute of Accountants
11.4  Comparison of the principles in AASB ED 183 Management
Commentary with the G100 Publication Guide to Review of Operations and Financial Condition 
11.5  Group 100: Guide To Review Of Operations And Financial Condition 
11.6  Extracts from Corporations Act 2001 (Sections 299 and 299A) 
12.1  Memorandum from Angus Thomson, Maybelle Chia, Patricia McBride and Chris Neame dated 13/01/2010             
12.2 DRAFT AASB/FRSB Joint Project Plan
Australian/New Zealand Convergence 
12.3 Proposals for Amendments to Australian Accounting Standards and New Zealand Financial Reporting Standards (For-Profit Entities) 
13.1 Memorandum from Ahmad Hamidi dated 20/01/2010          
13.2 Revised Differential Reporting Framework — Sweep Issues 
13.3 Guidance on Determining Reduced Disclosures 
13.5.1 Memorandum from Ahmad Hamidi & Angus Thomson dated 12/01/2010           
13.5.2 Annual financial reports and directors’ reports generally 
13.5.3 Cooperatives: a national approach 
14.1 Memorandum from Mischa Ginns dated 20/01/2010            
14.1.2 AASB Exposure Draft ED 191: Measurement of Liabilities in AASB 137 (Limited re-exposure of proposed amendment to AASB 137) 
14.2 Memorandum from Joanna Spencer dated 27/01/2010           
14.2.3 IASB Meeting December 2009 
14.4.1 Memorandum from Angus Thomson dated 14/01/2010             
14.4.2 Consultation Paper 126: Facilitating debt raising 
14.5.1 Memorandum from Angus Thomson dated 20/01/2010              
14.5.3 Draft: Corporations Amendment (Corporate Reporting Reform) Bill 2010
Explanatory Material 
15.4 FRSB Alert 
15.5 AASB staff comments on IASB Exposure Draft ED/2009/13
Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 
15.5.1 Exposure Draft ED 190 Limited Exemption from Comparative AASB 7 Disclosures for First-time Adopters 

Meeting 9-10 Dec 2009. (No. 103)

Agenda Paper No. Document Title
4.1 Memorandum from Ahmad Hamidi & Angus Thomson dated 29/11/09 
4.2  AASB 112 Income Tax and IFRS for SMEs Section 29 Income Tax 
5.1  Memorandum from Siva Sivanantham dated 20/11/09  
5.2  Management Commentary
5.3  ED 183 Management Commentary 
6.1  Memorandum from Dean Ardern dated 20/11/09   
6.2  Staff analysis and proposals in relation to the written comments received on ED 179 Superannuation Plans and Approved Deposit Funds 
6.3  Collation of written comments on ED 179 Superannuation Plans and
Approved Deposit Funds 
6.4  Proposed timetable for completion of a draft replacement Standard for AAS 25 Financial Reporting by Superannuation Plans 
7.1  Memorandum from Raymond Yu dated 25/11/09  
7.2  Draft: AASB 124 Related Party Disclosures 
7.3  Draft: AASB 2009-X Amendments to Australian Accounting Standards
[AASB 5, 8, 108, 110, 112, 119, 133, 137, 139, 1023 & 1031 and Interpretations 2, 4, 16, 1039 & 1052] 
7.4  IAS 24 Related Party Disclosures 
8.1  Memorandum from Jim Paul dated 26/11/09   
8.2  Staff Note on IPSASB Consultation Paper
Reporting on the Long-Term Fiscal Sustainability of Public Finances 
8.3  Reporting on the Long-Term Fiscal Sustainability of Public Finances 
9.1  Memorandum from Chris Pang dated 25/11/09   
9.2  Issues Paper: Impairment of Statutory Receivables
(a comparison of AASB 136 and AASB 139) 
11.1  Memorandum from Joanna Spencer dated 20/11/09   
11.2  Interpretation Issues In Progress 
11.3  Memorandum from Joanna Spencer dated 20/11/09    
11.3.1  IFRIC Update
12.1  Memorandum from Robert Keys, Joanne Scott, Jessica Lion, Daping Gao and Maybelle Chia dated 25/11/09   
12.2 A Constraining Principle For Service Performance Reporting 
12.3 Applying the AASB/FRSB Process for Modifying IFRSs for PBE/NFP to Service Performance Reporting by Private Sector Not-for-profit Entities 
12.4 Draft: AASB/FRSB Joint Project Plan Service Performance Reporting 
13.1 Memorandum from Bryan Howieson and Robert Keys dated 26/11/09   
13.2 AASB Project Proposal: Defining the Reporting Entity in the Not-for-Profit Public Sector 
14.1 Memorandum from Christina Ng, Sarah Bate and Daping Gao dated 25/11/09   
14.2 ED/2009/12: Financial Instruments: Amortised Cost and Impairment 
14.3 Impairment of Financial Assets
Project timeline - DRAFT 
15.1 Memorandum from Maybelle Chia dated 25/11/09   
15.2 Currency (Notes and Coins) on issue 
16.1 IASB Update
16.4 Memorandum from Joanna Spencer dated 25/11/09    
16.4.1 Project: Emissions Trading Schemes
Topic: Accounting for the items in a voluntary scheme
17.1 Memorandum from Angus Thomson and Robert Keys dated 25/11/09   
17.2 AASB Work Program (prepared November 2009) 
17.3 Approach to Public Sector Issues
(December 2009 – Draft Only) 
17.4 Current and Expected Shortly IASB/IPSASB/NSS/IASCF Documents Open for Comment, as at 25 November 2009 
18.3 AASB comments on IASB Exposure Draft ED/2009/8 Rate-regulated Activities 
18.3.1 AASB Exposure Drafts ED 185 and ED 188  
18.4 AASB comments on IASC Foundation Discussion Document
Part 2 of the Constitution Review - Proposals for Enhanced Public Accountability 
18.4.1 IASCF Foundation Part 2 of the Constitution Review: Proposals for Enhanced Public Accountability 
18.5 FRSB Alert 
18.6 Letter to Chairman AOSSG 

Meeting 28-29 Oct 2009 (No. 102)

Agenda Paper No. Document Title
1.1 Memorandum from Raymond Yu dated 14/10/09
1.2 Draft submission to IASB on Exposure Draft ED/2009/11 Improvements to IFRSs
1.3 ED 188 Improvements to IFRSs
2.1 FRSB Alert
2.4 IASB Update
2.5 Submission to IASB on Exposure Draft ED/2009/5 Fair Value Measurement
2.6 Submission to IASB on Exposure Draft ED/2009/10 Discount Rate for Employee Benefits (proposed amendments to IAS 19)
2.7 Submission to IASB on IFRIC Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments
3.1 Memorandum from Joanna Spencer and Chris Pang dated 9/10/09
3.2 Draft: AASB comments on IASC Foundation Discussion Document Part 2 of the Constitution Review – Proposals for Enhanced Public Accountability
3.3 Part 2 of the Constitution Review: Proposals for Enhanced Public Accountability
3.4 Discussion Paper Review of the Consitution: Identifying Issues for Part 2 of the Review
4.1 Memorandum from Robert Keys dated 14/10/09
4.2 GAAP/GFS Harmonisation for Entities within the GGS, the Next Step
4.3 Generally Accepted Accounting Principles (GAAP)/Government Finance Statistics (GFS) Harmonisation for Entities within the General Government Sector (GGS)
5.1 Memorandum from Kevin Stevenson dated 14/10/09
5.2 Minutes of the 101st meeting of the AASB

Joint AASB FRSB Meeting 28-29 Oct 2009. (No. 102)

Agenda Paper No. Document Title
2.1 Memorandum from Angus Thomson and Patricia McBride dated 13/10/09
2.2 Joint statement by Prime Ministers Rudd and John Key: August report on trans-Tasman cooperation
3.1 Memorandum from Angus Thomson, Maybelle Chia, Patricia McBride, Chris Neame dated 14/10/09
3.2 Analysis of IFRSs Adopted in Australia & New Zealand
[Not-For-Profit Entities & Public Benefit Entities]
3.3 Analysis of IFRSs Adopted in Australia & New Zealand
[All Entities or Only For-Profit Entities]
3.4 Summary Table for Modifications from IFRSs
[Not-For-Profit Entities & Public Benefit Entities]
3.5 Summary Table for Modifications from IFRSs
[All Entities or Only For-Profit Entities] 
4.1 Memorandum from Ahmad Hamidi and Vanessa Sealy-Fisher dated 14/10/09
4.2 Similarities and Differences between the Proposed Differential Reporting Frameworks in Australia and New Zealand
4.3 The Australian Revised Differential Reporting Framework: AASB Decisions to Date
4.4 Summary of the Proposals Regarding Financial Reporting by the Ministry of Economic Development in its Discussion Document The Statutory Framework for Financial Reporting and the Accounting Standards Review Board in its Discussion Document Proposed Application of Accounting and Assurance Standards under the Proposed New Statutory Framework for Financial Reporting 
5.1 Memorandum from Jim Paul and Clive Brodie dated 15/10/09
5.2 Staff Paper on Measurement Developments
5.3 IASB Meeting: Conceptual Framework For Financial Reporting 
5.4 IASB – FASB Conceptual Framework for Financial Reporting
Draft Chapter on Measurement in Financial Statements
(Agenda Paper 5A for IASB Meeting, June 2009)
Comments of AASB Staff 
5.5 The FASB'S Conceptual Framework: An Evaluation 
6.1 Memorandum from Clive Brodie dated 15/10/09 
6.2 A summary of the main changes to IAS 37 Provisions, Contingent Liabilities and Contingent Assets as proposed in the IASB’s 2005 Exposure Draft, current requirements of IAS 37 and IASB tentative decisions to date in its redeliberation of the Exposure Draft 
6.3  IASB Liabilities Project - Liability Measurement 
6.4  Memorandum from Dean Ardern dated 14/10/09  
6.5  This Agenda Paper provides a comparison of the candidate liability measurement approaches identified by the IASB in its Insurance Contracts project and the current liability measurement approaches for insurance contracts under Australian and New Zealand Accounting Standards. 
8.1  Memorandum from Jessica Lion/Clive Brodie/Siva Sivanantham dated 14/10/09   
8.2 AASB comments on IASB Exposure Draft ED/2009/8 Rate-regulated Activities 
8.3 Submission from FRSB on Exposure Draft Rate-regulated Activities ED/2009/8 
8.4 List of Submissions to ED 185 Rate-Regulated Activities 
9.1 Memorandum from Robert Keys and Joanne Scott dated 14/10/09    
10.1  Memorandum from Natalie Batsakis/Sarah Bate dated 14/10/09    
10.1.1  AASB comments on IASB Exposure Draft ED/2009/7 Financial Instruments: Classification and Measurement 
10.1.2  Submission from FRSB on Exposure Draft ED/2009/7 Financial Instruments: Classification and Measurement  
10.2  Memorandum from Christina Ng and Sarah Bate dated 14/10/09     
10.3  Memorandum from Natalie Batsakis/Sarah Bate dated 14/10/09     
10.3.1  IASB Meeting: Financial Instruments: Phase 3 – Hedge Accounting 

Meeting 23-24 Sep 2009 (No. 101)

Agenda Paper No. Document Title
3.1 Memorandum from Ahmad Hamidi dated 8/9/09
3.2 The Alternative Regime: Recommended Approach
3.3 Reducing the Burden of Financial Reporting Requirements: A Proposed Reduced Disclosure Regime for Non-publicly Accountable Private Sector Entities
4.1.1 Memorandum from Angus Thomson dated 3/9/09 
4.2 New Zealand Application Guidance: When is an entity a public benefit entity?
4.2.1 Memorandum from Jessica Lion and Angus Thomson dated 24/8/09
4.3 HoTARAC Guidance on distinguishing for-profit from not-for-profits
4.4 Australasian Council of Auditors General Advisory Committee
Guidance on determining whether a government entity is not-for profit or for-profit.
4.5 Defining a not-for-profit entity in Australia - The Accounting Perspective
5.1 Memorandum from  Natalie Batsakis and Chris Pang dated 9/9/09  
5.2 Draft: AASB comments on IASB Exposure Draft ED/2009/5
Fair Value Measurement
5.3  Collation of Constituent Responses on
IASB Exposure Draft ED/2009/5 Fair Value Measurement
5.4  List of Submissions to ED 181 Fair Value Measurement
5.4 Additional  Comments on ED/2009/5 - Fair Value Measurement   
6.1  Memorandum from Raymond Yu dated 9/9/09  
6.2  Draft: Exposure Draft ED/2009/10 Discount Rate for Employee Benefits (proposed amendments to IAS 19)
6.3 IASB Exposure Draft ED/2009/10 Discount Rate for Employee Benefits (proposed amendments to IAS 19):
Staff recommendations on paragraph Aus78.1 of AASB 119
6.5 ED 187 Discount Rate for Employee Benefits
(proposed amendments to AASB 119)
6.6 List of Submissions to ED 187 Exposure Draft ED/2009/10 Discount Rate for Employee Benefits (Proposed Amendments to 1AS19)
6.6 Additional  Comments on ED 187 Discount Rate for Employee Benefits  
6.7  Collation and Analysis of Submissions on IASB Exposure Draft ED/2009/10 Discount Rate for Employee Benefits (proposed amendments to IAS 19)  
7.1  Memorandum from Robert Keys, Christina Ng and Maybelle Chia dated 7/9/09  
7.2  Paper 3: Threshold issues pertinent to service performance reporting by private sector not-for-profit entities
7.3  Paper 1: Status report on IPSASB and NZ FRSB work on service performance reporting (as at 7 September 2009, to be updated as IPSASB and NZ FRSB make progress)
7.4  Paper 2: (WORK IN PROGRESS) Report on staff research into domestic and international requirements and practices relating to service performance reporting
7.4A Paper 2A: (WORK IN PROGRESS) Examples of statements of service performance
7.5 AASB Project: Disclosures by Private Sector Not-for-Profit Entities (August 2009)
7.6 List of members of the AASB Private Sector Not-for-Profit Project Advisory Panel (as at 9 September 2009)
9.1 Memorandum from Joanna Spencer dated 8/9/09  
9.2 Interpretation Issues In Progress (8 Sept 2009)
9.3 Memorandum from Joanna Spencer dated 7/9/09 
9.3.1 Comment from AASB on IFRIC Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments
9.3.2 IFRIC Draft Interpretation D25
Extinguishing Financial Liabilities with Equity Instruments
9.3.3 IFRIC Update
9.3.4 Comment from Grant Thornton on IFRIC Draft Interpretation D25
10.1 Memorandum from Jessica Lion & Siva Sivananthamdated 9/9/09  
10.2 ED 185 Rate-regulated Activities
10.3  IASB Exposure Draft ED/2009/8 Rate-Regulated Activities  
11.1  Memorandum from Dean Ardern dated 2/9/09   
11.2  This Agenda Paper provides a comparison of the candidate liability
measurement approaches considered by the IASB in its Insurance
Contracts project and the liability measurement approaches under
AASB 1023 General Insurance Contracts and AASB 1038 Life Insurance
Contracts.
12.1 Memorandum from Clark Anstis dated 31/8/09  
12.2 IPSASB Toronto, September 8-11, 2009
13.1 Memorandum from Dean Ardern dated 2/9/09  
14.1  Memorandum from Natalie Batsakis dated 9/9/09  
14.2 Strengthening Transparency and Accountability
14.3 AASB comments on IASB Exposure Draft ED/2009/3 Derecognition (proposed amendments to IAS 39 and IFRS 7)
14.5 IASB Exposure Draft ED/2009/9 Classification of Rights Issues
14.6 Discussion Paper Credit Risk Liability Measurement
14.7 AASB comments on IASB Request for Information (‘Expected Loss Model’) – Impairment of Financial Assets: Expected Cash Flow Approach
14.8 List of Submissions to ED 177 Proposed Amendments to IAS 39 and IFRS 7
14.9 List of Submissions to ED 184 Financial Instruments: Classification and Measurement
14.9 Additional AASB ED 184 and ED 186, Invitation to Comment ITC 21 and Discussion Paper AASB 139 DP
14.9 Additional.A  Comments on ED/2009/7 Financial Instruments: Classification and Measurement  
14.10 List of Submissions to ED 186 Classification of Rights Issues (Proposed Amendments to AASB 132)
14.10 Additional AASB ED 184 and ED 186, Invitation to Comment ITC 21 and Discussion Paper AASB 139 DP
14.11 List of Submissions to ITC 21 Request for Comment on IASB Discussion Paper DP/2009/2 Credit Risk in Liability Measurement
14.11 Additional AASB ED 184 and ED 186, Invitation to Comment ITC 21 and Discussion Paper AASB 139 DP
14.12 List of Submissions to Discussion Paper 139 IASB Request for Information - Impairment of Financial Assets: Expected Cash Flow Approach (Expected Loss Model)
14.12 Additional AASB ED 184 and ED 186, Invitation to Comment ITC 21 and Discussion Paper AASB 139 DP
14.13 Comparison of FASB and IASB Proposed models for Financial Instruments
18.1 Memorandum from Maybelle Chia and Clark Anstis dated 4/9/09  
18.2 Draft: AASB 2009-X Amendments to Australian Accounting Standards – Additional Exemptions for First-time Adopters [AASB 1]
19.1 Memorandum from Angus Thomson and Robert Keys dated 2/9/09  
19.1.1 AASB Work Program (prepared August 2009)
19.1.2 AASB Approach to Public Sector Issues (as at August 2009)
19.1.3 Current and Expected Shortly IASB/IPSASB/NSS/IASCF Documents Open for Comment, as at 2 September 2009
19.3 Exposure Draft ED/2009/4 Prepayments of a Minimum Funding Requirement (Proposed amendments to IFRIC 14)
19.5 FRSB Alert
19.7 Exposure Draft ED 41 Entity Combinations from Exchange Transactions
19.8 Exposure Draft ED 40 Intangible Assets
19.9 Proposals for Enhanced Public Accountability
21.1  Memorandum from Robert Keys dated 22/9/09 

Meeting 29-30 July 2009 (No. 100)

Agenda Paper No. Document Title
3.1 Memorandum from Kevin Stevenson and Ahmad Hamidi dated 14/7/09
3.2 Proposed Revised Differential Regime: Tentative Board Decisions to Date 
3.3 The Reporting Entity Concept and its Application 
3.4 Determining the Alternative Regime to the IFRS for SMEs 
4.1 Memorandum from Natalie Batsakis dated 22/7/09 
4.2 Draft: AASB comments on IASB Exposure Draft ED/2009/3 Derecognition (proposed amendments to IAS 39 and IFRS 7) 
4.3 List of Submissions to ED 177 Proposed Amendments to IAS 39 and IFRS 7 
5.1 Memorandum from  Raymond Yu and Maybelle Chia dated 21/7/09  
5.2 Issues Paper for Discussion Paper 2009/2 Credit Risk in Liability Measurement
7.5 Memorandum from Natalie Batsakis dated 22/7/09 
7.6 Exposure Draft ED/2009/7 Financial Instruments:Classification and Measurement 
8.1 Memorandum from Natalie Batsakis and Jim Paul dated 16/7/09  
8.1A Draft: Exposure Draft ED 37 Financial Instruments: Presentation
Exposure Draft ED 38 Financial Instruments: Recognition and Measurement
Exposure Draft ED 39 Financial Instruments: Disclosures 
8.2 Memorandum from Dean Ardern dated 22/7/09  
8.2A Draft: Exposure Draft ED 40 Intangible Assets 
8.3 Memorandum from Natalie Batsakis dated 16/7/09 
8.3A Draft: Exposure Draft ED 41 Entity Combinations from Exchange Transactions 
9.1 Memorandum from Robert Keys, Christina Ng and Maybelle Chia dated 15/7/09  
9.2 AASB Project Proposal: Presentation and Disclosures by Private Sector Not-for-Profit Entities (including Charities) 
10.1 Memorandum from Robert Keys, Latif Oylan and Chris Pang dated 15/7/09  
10.2 Progress Report on the AASB’s GAAP/GFS Harmonisation Project 
10.3 Alternative view – statement of reasons 
11.3 Memorandum from Joanna Spencer dated 15/7/09   
11.4 Memorandum from Dean Ardern dated 22/7/09   
11.4.1 Draft: Exposure Draft ED/2009/4 Prepayments of a Minimum Funding Requirement (Proposed amendments to IFRIC 14) 
11.4.3 List of Submissions to ED 182 Prepayments of a Minimum Funding Requirement [Proposed amendments to AASB Interpretation 14] 
12.1 Memorandum from Jessica Lion and Siva Sivanantham dated 15/7/09  
12.3 AASB’s Specific Comments on IASB Exposure Draft
ED/2009/2 Income Tax 
12.4 List of Submissions to ED 178 Income Taxes 
12.6 Summary of responses to the IASB ED on Income Tax from comment letters received compared to the draft AASB submission in agenda paper 12.3 
13.1 Memorandum from Natalie Batsakis and Jim Paul dated 23/7/09  
13.2 IASB Exposure Draft ED/2009/5 Fair Value Measurement 
13.3 Staff Issues Paper IASB Exposure Draft ED/2009/5 Fair Value Measurement Questions and Preliminary Staff Comments 
15.3 List of Submissions to ITC 14A Invitation to Comment on FRSB and AASB Working Draft “Process for Modifying, or Introducing Additional Requirements to, IFRS’s for PBE/NFP” 
17.1 Current and Expected Shortly IASB/IPSASB/NSS/IASCF Documents Open for Comment, as at 14 July 2009
17.8 ITC 20 Sub 9 ITC 20 submission 9 
17.8 ITC 20 Sub 6-8 ITC 20 submission 6-8 

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