Comment Letters

ED and ITC Comment Letters

ED 163
Proposed Amendments to AASB 1049 for Consistency with AASB 101
Comments closed: 1 Aug 2008

* ACAG
* HoTARAC

ITC 16
Request for Comment on IPSASB Consultation Paper Accounting and Financial Reporting for Service Concession Arrangements
Comments closed: 30 Jun 2008

* Brisbane City Council
* Deloitte
* KPMG
* PricewaterhouseCoopers
* Joint accounting bodies
* HoTARAC
* Ernst & Young
 

ITC 15
Request for Comment on IPSASB Exposure Draft ED 34 Social Benefits: Disclosure of Cash Transfers to Individuals or Households and IPSASB Consultation Paper Social Benefits: Issues in Recognition and Measurement
Comments closed: 16 Jun 2008

* NSW Treasury
* ACAG
* HoTARAC

ED 162
Proposed Amendments to Key Management Personnel Disclosures by Disclosing Entities
Comments closed: 19 May 2008

* Telstra
* G100
* PricewaterhouseCoopers
* BDO Kendalls
* Ernst & Young
* ANZ
* Deloitte
* Joint accounting bodies
* KPMG
* Grant Thornton

ITC 14
Proposed Definition and Guidance for Not-for-Profit Entities
Comments closed: 31 Mar 2008

* Mr Keith Alfredson
* Mr Joe Foley
* Mr Stewart Leslie
* New South Wales Treasury
* The Institute of Chartered Accountants in Australia
* BDO Kendalls
* PricewaterhouseCoopers
* Grant Thornton
* Queensland Treasury
* Mr Paul Wilmot
* KPMG
* Mr David Greenall
* Deloitte
* Australian Not For Profit Network
* CPA Australia
* Ernst & Young
* Australasian Council of Auditors-General
* Mr Tom Rowles
* UWA Business School
* HoTARAC
* National Institute of Accountants

ED 161
Proposed Amendments to AASB 2 Share-based Payment and AASB Interpretation 11 AASB 2 - Group and Treasury Share Transactions - Group Cash-settled Share-based Payment Transactions
Comments closed: 29 Feb 2008

* CPA Australia
* ANZ
* ICAA
* Grant Thornton
* Moore Stephens
* PricewaterhouseCoopers


ED 16X
Submissions on Consultation Paper "Consolidation of Subsidiaries by Superannuation Entities"
Comments closed: Nov 2007

* Corporate Super Association
* Association of Superannuation Funds of Australia (ASFA)
* CPA Australia
* Ernst & Young
* KPMG
* The Institute of Chartered Accountants in Australia
* Grant Thornton

ED 159
Proposed Improvements to Australian Accounting Standards
Comments closed: 30 Nov 2007

* Grant Thornton

* Deloitte
* CPA Australia
* ICAA
* New South Wales Treasury
* ANZ
* HoTARAC
* Australasian Council of Auditors-General
* PricewaterhouseCoopers


ED 157
Joint Arrangements
Comments closed: 30 Nov 2007

* Deloitte
* Grant Thornton
* Santos
* Telstra
* ICAA
* CPA Australia
* ANZ
* BHP Billiton

 

IFRIC Draft Interpretations Comment Letters

D21

Real Estate Sales
Comments closed: 17 Sep 2007

* CPA Australia

D22

Hedges of a Net Investment in a Foreign Operation
Comments closed: 17 Sep 2007

* CPA Australia
* Telstra

D23

Distributions of Non-Cash Assets to Owners
Comments closed: 7 Apr 2008

* NSW Treasury

* CPA Australia & ICAA
* HoTARAC
* PricewaterhouseCoopers

D24

Customer Contributions
Comments closed: 26 Mar 2008

* ETSA Utilities
* CPA Australia & ICAA
* Mr David T Greenall
* HoTARAC

IASB Discussion Paper Comment Letters

DP
Preliminary Views on Amendments to IAS 19 Employee benefits
Comments closed: 26 Sep 2008 (IASB)

* NSW Treasury
* Grant Thornton
* CPA Australia
* HoTARAC

DP
Reducing Complexity in Reporting Financial Instruments
Comments closed: 19 Sep 2008 (IASB)

* HoTARAC
* Grant Thornton
* Representatives of the Australian Accounting Profession
* Australian Institute of Company Directors (AICD)
* ANZ

DP
Financial Instruments with Characteristics of Equity
Comments closed: 5 Sep 2008 (IASB)

* Grant Thornton
* HoTARAC
* ANZ
* CPA Australia and ICAA

DP
Preliminary Views on Financial Instruments with Characteristics of Equity
Comments closed: 30 May 2008 (FASB)