Technical publications and IFRS
Technical submissions
18 Jul 2014ASIC - Australian Securities and Investments Commission
APESB - Accounting Professional and Ethical Standards Board
- 11 October 2012 - IESBA ED Proposed Changes to the Definition of Those Charged with Goverance
- 07 September 2012 - Exposure Draft ED 03/12 of Proposed Standard: APES 230 Financial Planning Services
- 8 May 2012 - IESBA ED Proposed changes to the definition of 'Engagement Team'
- 30 March 2012 - Proposed Guidance Note: APES GN 30 Outsourced Services
- 14 October 2011 - Exposure Draft ED 03/11 Proposed amendments to the definition of public interest entity in APES 110 Code of Ethics for Professional Accountants
- 22 August 2011 - Proposed standard: APES 325 Risk Management for Firms
- 30 June 2011 - Proposed standard: APES 330 Insolvency ServicesAugust
- 21 October 2010 - Proposed standard: APES 230 Financial Advisory Services
- 15 October 2010 - Proposed standard: APES 110 Code of Ethics for Professional Accountants
- 08 June 2010 - Proposed standard: APES 310 Dealing with Client Monies (former) APS 10
- 23 December 2009 - Consultation paper: Proposed revision of APES 110 Code of Ethics for Professional Accountants
AASB - Australian Accounting Standards Board
- 26 June 2013 - Exposure Draft ED 238 Consolidated Financial Statements – Australian Implementation Guidance for Not for Profit Entities
- 28 March 2013 - Exposure Draft ED 233 – Australian Additional Disclosures – Investment Entities (proposed amendments to AASB 1054)
- 25/03/2013 - Exposure Draft ED 234 – ED/2012/7 Acquisition of an Interest in a Joint Operation (proposed amendment to AASB 11) - December 2012 - Open for Comment
- 25 March 2013 - Exposure Draft ED 232 – ED20126 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (proposed amendments to AASB 10 and AASB 128)
- 1 March 2013 - Exposure Draft ED 231 – ED20125 - Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38)
- 13 February 2013 - Exposure Draft ED 230 – ED-2012-4 - Classification and Measurement Limited Amendments to IFRS 9
- 7 February 2013 - Exposure Draft ED 235 – ED-2013-1 Recoverable Amount Disclosures for Non-Financial Assets - Proposed Amendments to IAS 36
- 4 February 2013 - Exposure Draft Annual Improvements to IFRSs 2011-2013 Cycle (ED 229 – IASB ED/2012/2)
- 19 November 2012 - ED 226 Withdrawal of Australian Interpretation 1039 substantive Enactment of Major Tax Bills in Australia
- 12 October 2012 - ITC 27 Request for Comment on IASB Request for Information on Post-implementation Review IFRS 8 Operating Segments
- 6 July 2012 - Draft IFRIC IFRS Interpretations Committee's Draft Interpretation DI/2012/2: Put Options Written On Non-Controlling Interests
- 16 August 2012 - Exposure Draft Annual Improvements to IFRSs 2010-2012 Cycle (ED 225 –IASB ED-2012-1)
- 14 August 2012 - Draft IFRIC Interpretation D1-2012-1 Levies Charged by Public Authorities on entities that operate in a specific market
- 6 July 2012 - Draft IFRIC IFRS Interpretations Committee's Draft Interpretation DI-2012-2 Put Options Written On Non-Controlling Interests
- 8 May 2012 - ED 223 Superannuation Entities
- 10 February 2012 - Exposure draft revenue from contracts with customers ED 222 - IASB ED-2011-6
- 23 January 2012 - Exposure draft transition guidance Proposed amendments to AASB 10
- 10 November 2011 - Request for views IASB agenda consultation 2011
- 30 September 2011 - Exposure draft Tier 2 Supplement to ED 201 Insurance Contracts
- 17 August 2011 - Consultation paper - Enhancing the value of auditor reporting Exploring options for change
- 17 June 2011 - Exposure draft Tier 2 Supplement to ED 210 Financial Instruments Impairment
- 02 June 2011 Exposure draft Tier 2 Supplement to ED 208 Hedge Accounting
- 9 May 2011 - Exposure draft Tier 2 supplement to ED 195 Defined benefit plans
- 11 April 2011 - AASB Exposure draft ED 209 Offsetting financial assets and financial liabilities
- 28 February 2011 - Exposure draft ED 207 Amendments to AASB7 financial instruments - Disclosures tier 2
- 18 February 2011 - AASB ED 208 & IASB 2010 Hedge Accounting
- 10 February 2011 - Implementation experience with GS 007 audit implications of the use of service organisations for investment management services
- 23 December 2010 - Extending relief from consolidation, the equity method and proportionate consolidation
- 23 December 2010 - Tier 2 supplement to AASB exposure draft ED 204 deferred Tax Recovery of underlying assets
- 12 November_2010 - Tier 2 supplement to AASB exposure draft ED 202R leases
- 23 December 2010 - Tier 2 supplement to AASB exposure draft ED 198 revenue from contracts with customers
- 23 December 2010 - ED 202R & IASB ED 2010-9 Leases
- 23 December 2010 - AASB ITC request for comment on IASB request for views on effective dates and transition methods
- 12 November 2010 - ED 202R & IASB ED 2010/9 Leases
- 8 November 2010 - ED 206 Severe hyperinflation
- 8 November 2010 - Draft Interpretation DI-2010-1 Stripping costs in the production phase of a surface mine
- 8 November 2010 - _AASB_ED 201 Insurance contracts
- 26 October 2010 - ED 204 Deferred tax recovery of underlying assets
- 11 October 2010 - ED 200 A Proposals to harmonise Australian and New Zealand standards in relation to entities applying IFRSs as adopted in Australia and New Zealand
- 11 October 2010 - ED 200 B Proposed separate disclosure
- 4 October 2010 - AASB ED 203 Removal of fixed dates for first-time adopters
- 24 September 2010 - ED 198 Revenue from Contracts with Customers
- 17 August 2010 - ED 199 Measurement Uncertainty
- 10 August 2010 - ED 195 Defined Benefit Plans
- 3 August 2010 - ED 197 Other Comprehensive Incomes
- 2 July 2010 - ITC 23 DP Extractive Industries
- 21 June 2010 - ED 193 Reporting Entity
- 2 July 2010 - Invitation to comment ITC 23 & Discussion Paper DP-2010-1 - extractive industries
- 5 July 2010 - Exposure draft ED196 & ED-2010-4 Fair Value Options for Financial Liabilities
- 25 June 2010 - ED 02-10 Proposed Auditing Standards on Review Engagements - ASRE 2415 Review of a Financial Report - Company Limited by Guarantee
- 20 May 2010 - ED 189 Financial Instruments - Amortised Cost and Impairment
- 23 April 2010 - Exposure Draft Revised Differential Reporting Framework (ED 192) and Consultation Paper Differential Financial Reporting – Reducing Disclosure Requirements (CP)
- 17 March 2010 - ED 191 Measurement of Liabilities
- 23 December 2009 - Consultation Paper Differential Financial Reporting – Reducing Disclosure Requirements
- 17 September 2009 - ED 187 Discount Rate for Employee Benefits
AUASB - Australian Auditing & Assurance Standards Board
- 18 July 2014 - ISA 720 Other Information - Comment letter
- 4 April 2014 - IAASB Strategy 2015 - 2019 - Comment letter
- 3 February 2014 - ASAE 3000 to AUASB
- 22 November 2013 - GTIL IAASB Comment Letter - Auditor's Report
- 11 February 2013 - International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor’s Report Thereon
- 8 February 2013 - ED 02/12 PROPOSED STANDARD ON REVIEW ENGAGEMENTS ASRE 2400 – Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity
- 6 February 2013 - ED 03/12 PROPOSED STANDARD ON REVIEW ENGAGEMENTS ASRE 2415 – Review of a Financial Report – Company Limited by Guarantee
- 12 June 2012 - ED 01/12 Proposed Standard on Assurance Engagements ASAE 3410
- 25 November 2011 - ED 02/11 Proposed Standard on Assurance Engagements ASAE 3450
- 18 November 2011 - ED 03/11 Proposed Standard on Related Services ARS 4450 Comfort Letter Engagements
- 6 May 2011 - ISAE 3410 Assurance Engagements on Greenhouse Gas Statements
- 5 May 2011 - The Evolving Nature of Financial Reporting: Disclosure and its Audit Implications
- 5 May 2011 - ISRE 2400 (Revised) Engagements to Review Historical Financial Statements
- 15 September 2010 - ISAE 3420 Assurance Reports on Compiled Pro-Formas for Prospectuses2010_AUASB_ISAE 3420 Assurance Reports on Compiled Pro-Formas for Prospectuses.pdf
- 24 June2010 - ASAE 2415 Limited by Guarantee
- 20 May 2010 - ASAE 3402 Assurance Reports on Controls at a Service Organisation
The Treasury
- 15 March 2013 - Exposure draft – Corporations Legislation Amendment (Remuneration Disclosures and Other Measures) Bill 2012
- 15 March 2013 - Options Paper: Use of Standard Business Reporting (SBR) for Financial Reports
- 18 February 2013 - Council of Australian Governments (COAG) – Regulatory Impact Assessment of Potential Duplication of Governance and Reporting Standards for Charities
- 7 December 2012 - Taxing trust income: Options for reform
- 21 September 2012 - Business tax working group discussion paper
- 14 September 2012 - A more workable approach for fixed trusts
- 3 August 2012 - Exposure Draft: SMSF Auditor Registration
- 16 February 2012 - Modernising the Taxation of Trust Income
- 10 February 2012 - A Modernisation and Harmonisation of the Regulatory Framework applying to Insolvency Practitioners in Australia
- 30 March 2012 - Proposed Amendments to the Corporations Act
- 25 January 2012 - Australian Charities Not-For-Profits Commission Bill
- 2 December 2011 - Future of the Financial Reporting Panel (FRP)
- 28 October 2011 - Audit enhancement bill
- 30 March 2011 - Clawback where financial statements are materially misstated
- 7 May 2010 - Audit Quality: A Strategic Review
- 24 Februrary 2010 - Proposal Paper: Access to Company Registers and Related Issues
- 23 December 2009 - Corporations Amendment (Corporate Reporting Reform) Bill 2010
Not for Profit
- 3 May 2013 - Submission - The Treasury – A Statutory Definition of Charity
- 26 April 2013 - Submission - Australian Charities and Not for Profits Commission – 2014 Annual Information Statement (AIS)
- 15 February 2013 - Submission - Consultation Paper: Governance Standards for Charities registered with the Australian Charities and Not for Profits Commission (ACNC)
- 15 February 2013 - Submission - Exposure Draft: Australian Charities and Not for Profits Commission – Financial Reporting Requirements
- 20 July 2012 - Australian Charities and Not for Profits Commission Bill 2012
- 23 January 2012 - Australian Charities and Not for Profits Commission: Implementation Design
- 22 December 2011 - Review of Not for Profit governance arrangements
- 9 December 2011 - A definition of charity
- 25 February 2011 - Consultation Paper: Scoping study for a national Not for Profit regulator
- 24 November 2009 - Productivity Commission: Contribution of the Not for Profit sector
- 29 May 2009 - Productivity Commission: Contribution of the Not for Profit sector
- 29 August 2008 - Senate Economics Committee: Disclosure regimes for charities and Not for Profits
ASX - Australian Stock Exchange
- 21 May 2010 - ASX Corporate Governance Principles and Recommendations
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