Pending

Exposure Drafts and Invitations to Comment

No. Title Issue date Comment close Comment
letters
ED 165 Improvements to Australian Accounting Standards 9 Sep 2008 20 Oct 2008  
NSS 4 A report on not-for-profit entity implications of (1) the IASB's conceptual framework exposure draft covered by ED 164; and (2) the IASB's conceptual framework discussion paper covered by ITC 17 Jul
2008
   
ITC 17 Request for Comment on IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity Jun 2008 29 Sep 2008 (IASB)  
ED 164 An improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Jun 2008 29 Sep 2008
(IASB)
 
 DP IASB - Preliminary View on Amendments to IAS 19 Employee Benefits Mar 2008 26 Sep 2008(IASB) Available
 DP IASB - Reducing Complexity in Reporting Financial Instruments Mar 2008 19 Sep 2008(IASB) Available
 DP IASB - Financial Instruments with Characteristics of Equity Feb 2008 5 Sep 2008(IASB) Available 
ED 163



Proposed Amendments to AASB 1049 for Consistency with AASB 101

Marked-up AASB 1049 accompanying ED 163
Jun 2008


1 Aug 2008


Available
ITC 16


Request for Comment on IPSASB Consultation Paper Accounting and Financial Reporting for Service Concession Arrangements Apr 2008


30 Jun 2008

Available
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 Apr 2008



16 Jun 2008 



Available

 DP FASB - Preliminary Views on Financial Instruments with Characteristics of Equity Nov 2007 30 May 2008 (FASB)  
ED 162 Proposed Amendments to Key Management Personnel Disclosures by Disclosing Entities Apr 2008 19 May 2008  Available
ITC 14 Proposed Definition and Guidance for Not-for-Profit Entities Dec 2007 31 Mar 2008  Available
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 Jan 2008 29 Feb 2008  Available
ED 159 Proposed Improvements to Australian Accounting Standards Oct 2007 30 Nov 2007  Available
ED 157 Joint Arrangements Oct 2007 30 Nov 2007  Available
ITC 13 Request for Comment on IASB Discussion Paper Preliminary Views on Insurance Contracts May 2007 26 Oct 2007  
ITC 12 Request for Comment on a Proposed Revised Differential Reporting Regime for Australia and IASB Exposure Draft of A Proposed IFRS for Small and Medium-sized Entities May 2007 1 Sep 2007  
ED 153 Proposed Amendments to AASB 124 Related Party Disclosures – State-controlled Entities and the Definition of a Related Party Mar 2007 7 May 2007  
ITC 11 Request for Comment on IASB Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information Jul 2006 9 Oct 2006