Financial Reporting

Submissions to the FRC on strategy issues, the AASB and the IASB on exposure drafts and invitations to comment, accounting standards and other reporting issues, including related topics such as period reviews.

IIRC: Towards Integrated Reporting	12/12/2011
Asian-Oceanian Standard Setters Group: Emissions Trading Schemes	12/12/2011
Treasury: Future of the Financial Reporting Council	05/12/2011
IASB: Agenda Consultation 2011	23/11/2011
IASB: Annual Improvements to IFRS	21/10/2011
IASB: ED/2011/3 Mandatory effective date of IFRS 9	21/10/2011
Tax Forum: Tax Forum - Group of 100 position	04/10/2011
Commissioner of Taxation: Reportable Tax Position (PDF)	12/09/2011
ASB: Cutting Clutter	31/08/2011
IGT: The Inspector General of Taxation's Review of the Self-Assessment System	30/08/2011
EFRAG: Considering the Effects of Accounting Standards	22/08/2011
IFRS Foundation: Trustees' Strategy Review 2011	22/07/2011
Treasury: Integrated Reporting	06/07/2011
ASIC: Infrastructure Entities – Consultation Paper 154	18/05/2011
ASIC: CP 150 Disclosing financial information other than in accordance with accounting standards	12/05/2011
IASB: ED/2011/01 Offsetting Financial Assets and Financial Liabilities	26/04/2011
Treasury: Board of Taxation Review: Rights to Future Income and Residual Tax Cost Setting Rules	20/04/2011
IASB: ED/2009/12 Financial Instruments: Impairment	09/03/2011
Financial Services Agency of Japan: Review of IFRS Foundation Governance	28/03/2011
IASB: ED/2010/13 Hedge Accounting	09/03/2011
IFRS Foundation: Strategy Review	10/02/2011
IASB: Effective dates and transition methods	31/01/2011
IASB: ED/2010/9 Leases	13/12/2010
IASB: ED/2010/8 Insurance Contracts	06/12/2010
IASB: Stripping costs in the production phase of a surface mine	06/12/2010
ASIC: CP140 'Responsible Entities: Financial Requirements'	01/12/2010
IFRS Foundation: Criteria for Annual Improvements	25/10/2010
IASB: Revenue from Contracts with Customers	22/10/2010
AASB: Exposure Drafts 200A and 200B	07/10/2010
IASB: Disclosures - "Less is More"	17/09/2010
IASB: ED/2010/5 Presentation of items of other comprehensive income	06/09/2010
IASB: Measurement Uncertainty Analysis Disclosure for Fair Value Measurements	06/09/2010
IASB: ED 2010/3 Defined Benefit Plans	06/09/2010
Treasury: Controlled Foreign Companies - June 2010 Consultation Paper	31/08/2010
IASB: Extractive Industries	05/08/2010
IASB: Measurement of Financial Liabilities	14/07/2010
IASB: ED/2009/12 Financial Instruments: Amortised Cost and Impairment	30/06/2010
IASB: ED/2010/2 The Reporting Entity	11/06/2010
RSPT Consultation Panel: Notes from the meeting of the Resources Super Profits Tax Consultation Panel (PDF)	20/05/2010
IASB: ED/2010/1 Measurement of Liabilities in IAS 37	12/04/2010
AASB: ED 192 Revised Differential Reporting Framework	12/04/2010
AASB: Differential Reporting - Reducing Disclosure Requirements	03/03/2010
ASIC: Facilitating Debt Raising	10/02/2010
IASB: Management Commentary	08/02/2010
IASB: ED2009/11 Improvements to IFRSs	24/11/2009
IASB: Disclosures - "Less is More"	04/11/2009
IASB: ED/2009/5 Fair Value Measurement	30/09/2009
IASB: ED/2009/10 Discount Rate for Employee Benefits	30/09/2009
IASB: D25 Extinguishing Financial Liabilities with Equity Instruments	31/08/2009
IASB: ED/2009/7 Financial Instruments: Classification & Measurement	31/08/2009
IASB: Classification of Rights Issues	31/08/2009
IASB: ED2009 Credit Risk in Liability Measurement	31/08/2009
IASB: Impairment of Financial Assets	31/08/2009
IASB: ED/2009/3 Derecognition	31/07/2009
IASB: Income Tax	31/07/2009
IASB: Leases - Preliminary Views	17/07/2009
IASB: Revenue Recognition	12/06/2009
Treasury: Creeping Acquisitions	05/06/2009
Treasury: Termination Benefits Reform Bill	02/06/2009
Treasury: Review of Australia's Future Tax System (RAFTS)	01/05/2009
IASB: Presentation of Financial Statements	06/02/2009
FASB: Financial Crisis Advisory Group (FCAG)	02/04/2009
NSSG: Initial accounting for internally generated intangible assets	27/03/2009
ASIC: Facilitating equity capital raising	27/03/2009
IASC: Review of the IASCF Constitution	24/03/2009
IASB: ED 10 Consolidated Financial Statements	23/03/2009
IASB: Relationships with the State	30/01/2009
IASB: Embedded Derivatives	21/01/2009
IASB: Investments in Debt Securities	15/01/2009
IASB: Discontinued Operations	14/01/2009
IASB: First-time Adoption of IFRSs	14/01/2009
IASB: Simplifying Earnings per Share	03/12/2008
IASB: ED Annual Improvements to IFRSs	03/11/2008
IASB: Post-Employment Benefits	29/09/2008
IASB: The Reporting Entity	23/09/2008
IASB: Conceptual Framework for Financial Reporting	23/09/2008
IASB: Reducing Complexity in Reporting Financial Instruments	22/09/2008
IASB: Financial Instruments with Characteristics of Equity	09/09/2008
IASB: D24 Customer Contributions	28/04/2008
IASB: D23 Distributions of Non-Cash Assets to Owners	28/04/2008
IASB: Cost of Investment in a Subsidiary, Jointly Controlled Entity or Associate	22/12/2007
Asst. Treasurer and Minister for Competition Policy & Consumer Affairs Scrip-for-scrip takeover deals	19/02/2008
Financial Reporting Council: Post-implementation strategy review of IFRSs adoption	08/02/2008
ASX: Non-voting Ordinary Shares	06/02/2008
ASX: Omnibus Listing Rule Amendments	06/02/2008
IASB: ED 9 Joint Arrangements	20/12/2007
IASB: Amendments to IAS 39 - Hedge Accounting	19/12/2007
IASB: Annual Improvements	19/12/2007
Treasury: Review of Parent Entity Financial Statements	19/12/2007
SEC: File S7-13-07 Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to US GAAP	28/09/2007
Reserve Bank of Australia: High Quality Corporate Bond Market	27/07/2007
IASB: Fair Value Measurements	02/04/2007
IASB: ED 153 Related Party Disclosures	02/04/2007
IASB: ED 152 Proposed Amendments to IFRS 1	28/03/2007
IASB: D20 Customer Loyalty Programs	20/11/2006
AASB: ED 150 Proposed Amendments to AASB 132 and AASB 101	25/07/2006
IASB: Proposed Amendments to IAS 132 and IAS 1	25/07/2006
AASB: ED 149 Proposed Amendments to AASB 123 Borrowing Costs	25/07/2006
IASB: Proposed Amendments to IAS 23 Borrowing Costs	24/07/2006
ASX: Consultative Paper � Reporting Deadlines	19/04/2006
AASB: ED 146 Proposed amendments to AASB 2 Share-based Payment: Vesting Conditions and Cancellations	03/04/2006
IASB: ED 8 Operating Segments	03/04/2006
IASB: D18 Interim Financial Reporting and Impairment	03/04/2006
Discussion Paper: Management Commentary	27/02/2006
AASB: Proposed Interpretations Model for Australian Accounting Standards	16/01/2006
Regulation Task Force: Additional issues to be examined by the Regulation Task Force	30/11/2005
AASB: ED 143 Director and Executive Disclosures by Disclosing Entities	28/11/2005
Regulation Task Force: Issues to be examined by the Regulation Task Force	22/11/2005
IASB: Amendments to IFRS 3 - Business Combinations	07/11/2005
AASB: Amendments to IFRS 3 - Business Combinations	25/10/2005
IASB: IAS 27 Consolidated and Separate Financial Statements	24/10/2005
AASB: ED 141 Proposed Amendments to AASB 127 Consolidated and Separate Financial Statements	24/10/2005
IASB: IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits	24/10/2005
IASB: Draft Technical Correction 1	24/10/2005
IASB: Technical Corrections	26/09/2005
IASB: D17 Group and Treasury Share Transactions	20/07/2005
IASB: D16 Scope of IFRS 2	20/07/2005
IASC: IFRIC - Review of Operations	24/06/2005
IASC: Memorandum of Understanding - The Role of Accounting Standards Setters	24/06/2005
ASIC Media Release: IR 05-16 ASIC guidance on disclosing the impact of IFRS for full-year financial reports [Note: Links to the ASIC website]	26/04/2005
AASB: Compliance with AASB 1047 Response from AASB: Compliance with AASB 1047	21/03/2005 08/04/2005
AASB: ED 138 Concise Financial Reports: Revisions to AASB 1039	17/02/2005
Parliamentary Joint Committee on Corporations and Financial Services: Inquiry into Australian Accounting Standards	21/01/2005

View information on EDs, Australian Accounting Standards and Interpretations www.aasb.gov.au
View information on IFRIC Drafts and International Accounting Standards www.iasb.org.uk

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Corporate Governance

Submissions relating to Corporations Law requirements and to regulatory bodies such as ASIC.

Treasury: Clawback of Executive Remuneration Discussion Paper	30/03/2011
Treasury: Corporations Amendment Bill 2011 - Addendum	21/03/2011
Treasury: Corporations Amendment Bill 2011	18/03/2011
Treasury: Designing a Tax System Advisory Board	18/03/2011
Treasury: Corporations Amendment Bill 2011	20/01/2011
ASX Regulatory & Public Policy Unit: Corporate Governance Principles & Recommendations Proposed Amendments	17/05/2010
Treasury: Audit Quality Strategy Review	06/05/2010
Treasury: Access to Company Registers and Related Issues	16/03/2010
Treasury: Corporate Law Insolvency Reform Package	16/03/2010
ASIC: Duty to prevent insolvent trading: Guide for Directors	08/02/2010
IASC: Review of IASCF Constitution (PDF)	24/11/2009
IASCF Trustees: Constitutional Review	22/09/2008
ASX Corporate Governance Council Principles of Good Corporate Governance and Best Practice Recommendations	13/02/2007
AASB AASB's Due Process	05/12/2006
Financial Reporting Council The use of a sector neutral framework for the making of Australian Accounting Standards	03/10/2006
SEC File S7-11-06 Management Reports on Internal Control	29/09/2006
International Ethics Standards Board: Proposal to Rotate Key Audit Partners in the Ethics Code	11/08/2006
Consultation Paper: Corporate & Financial Services Regulation Review	18/05/2006
Discussion Paper: Expressing the voice of shareholders	20/04/2006
Discussion Paper: Corporate Social Responsibility	27/02/2006
Corporations & Markets Advisory Committee: Director's Duties and Corporate Social Responsibility	15/11/2005
Business Regulation Advisory Group, Dept. of Treasury: Corporate Regulation	03/11/2005
Parliamentary Joint Committee on Corporations and Financial Services: Inquiry into Corporate Responsibility	15/09/2005

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Other

Submissions on other issues and topics.

Board of Taxation: Review of the Tax Issues Entry System (TIES)	02/06/2010
Treasury: Australia's Future Tax System	17/05/2010
AFTS Review Panel: Australia's Future Tax System	17/05/2010
Treasury: Discussion Paper: Tax Consolidation Issues	19/03/2010
Minister for Financial Services, Superannuation & Corporate Law: Corporate Reporting Reform Bill 2010	08/02/2010
APESB: Consultation Paper: Proposed Revision of APES 110 Code of Ethics for Professional Accountants	08/02/2010
Treasury: Establishment of an ATO Oversight Board (PDF)	18/09/2009
Dept. of Climate Change: Greenhouse Energy & Reporting Policy - External Audit Consultation Paper	14/11/2008
Treasury: Review of Australia�s Future Tax System (AFTS)	17/10/2008
Dept. of Climate Change: Carbon Pollution Reduction Scheme	10/09/2008
Treasury: Thin Capitalisation: Application of International Financial Reporting Standards	05/12/2006
IASC: IFRIC - Draft Due Process Handbook	01/08/2006
Treasury: Thin Capitalisation	05/07/2006
Discussion Paper: Measurement Bases for Financial Accounting	30/05/2006
Treasury: Audit Inspection Powers	28/11/2005
IASC: Review of Constitution	17/02/2005

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Members' Updates

Members' Update - December 2011 (PDF)	06/12/2011
Members' Update - September 2011 (PDF)	30/09/2011
Members' Update - July 2011 (PDF)	27/07/2011
Members' Update - May 2011 (PDF)	31/05/2011
Members' Update - April 2011 (PDF)	07/04/2011
Members' Update - February 2011 (PDF)	24/02/2011
Members' Update - December 2010 (PDF)	31/12/2010
Members' Update - August 2010 (PDF)	31/08/2010
Members' Update - June 2010 (PDF)	18/06/2010
Members' Update - April 2010 (PDF)	30/04/2010
Members' Update - February 2010 (PDF)	23/02/2010
Members' Update - December 2009 (PDF)	21/12/2009
Members' Update - August 2009 (PDF)	25/08/2009
Members' Update - July 2009 (PDF)	21/07/2009
Members' Update - May 2009 (PDF)	07/05/2009
Members' Update - January 2009 (PDF)	30/01/2009
Members' Update - October 2008 (PDF)	13/10/2008
Members' Update - June 2008 (PDF)	30/06/2008
Members' Update - April 2008 (PDF)	30/04/2008
Members' Update - December 2007	31/12/2007
Members' Update - July 2007	31/07/2007
Members' Update - April 2007	11/04/2007
Members' Update - February 2007	05/02/2007
Members' Update - December 2006	07/12/2006
Members' Update - October 2006	27/10/2006
Members' Update - July2006	28/07/2006
Members' Update - June 2006	07/06/2006
Members' Update - April 2006	11/04/2006
Members' Update - February 2006	21/03/2006
Members' Update - October 2005	30/10/2005
Members' Update - July 2005	27/07/2005
Members' Update - April 2005	18/04/2005
Members' Update - March 2005	31/03/2005

Media Releases

Group of 100 elects new National President - Peter Lewis of Seven Network to head CFO organisation	03/08/2009
Shareholders Seek Simpler Reporting - CFOs Release Guide to Shareholder Friendly Reporting	05/06/2008
Sustainability Reporting now a mainstream issue	08/05/2008
The Annual General Meeting � Still Relevant?	25/07/2006
Allowing for Experimentation in CSR suggests Canberra serious in not adding to further Business Regulation	22/06/2006
CFOs Support Move for A Simpler Regulatory System Cost/Benefit Analysis Should be Considered for any Changes	02/02/2006
Address to G100 Dinner Meeting �A Simpler Regulatory System�	01/02/2006
Address to the CFO Awards Night 2005 by Tom Honan on A Matter of Balance - A CFO Perspective	22/09/2005
Computershare CFO takes up National Presidency of G100 this month	01/06/2005

Speeches and Presentations

Tax Roundtables - The Henry Review	01/10/2008 and 30/09/2008
A spirit of engagement by Michael D'Ascenzo, Commissioner of Taxation	28/05/2008

Publications

Financial Reporting Certification
A practical guide to implementing and enhancing the process supporting the Corporations Act and Principle 7 Certification published by the Group of 100 and Ernst & Young.

Also available is a Microsoft Word version of the
Model Certification Questionnaire.

08/2007
This publication has been superseded by the June 2010 version.