Australia

Exposure Drafts and Invitations to Comment
ED Professional Independence	15/12/1998
ED Proposed Superannuation and Post-Employment Medical Benefits	02/11/1998
ED 86 Application of Foreign Currency Translation to Equity	22/01/1999
ED 87 Income Taxes	17/06/1998
ED 88 Provisions and Contingencies: Restructuring upon Acquisitions and Transitional Provisions	04/05/1999
ED 88 Provisions and Contingencies	03/04/1998
ED 89 Accounting Policies	03/04/1998
ED 90 Segment Reporting	29/06/1998
ED 91 Financial Report Disclosures	04/09/1998
ED 92 Revaluation of Non-Current Assets	18/09/1998
ED 93 Statement of Financial Performance and Ancillary Amendments	02/11/1998
ED 94 Concise Financial Reports	18/09/1998
ED 95 Discontinuing Operations	15/12/1998
ED 96 Interim Financial Reporting	15/12/1998
ED 97 Employee Benefits	15/12/1998
ED 98 Presentation and Disclosure of Financial Instruments	15/12/1998
ED 99 Impairment of Assets	06/07/2000
ED 101 Revaluation of Non-Current Assets: Proposed Amendments to AASB 1041/AAS 38	19/04/2001
ED 102 International Convergence & Harmonisation Policy	29/10/2001
ED 105 Statement of Financial Performance - Amendments to AASB 1018/AAS1	27/05/2002
ED 106 Director, Executive and Related Party Disclosures	02/09/2002
ED 107 Invitation to Comment on IASB ED 1 First-time Application of International Reporting Standards	28/10/2002
ED 108 Invitation to Comment on IASB ED 2 Share-based Payment	07/02/2003
ED 109 Request for Comment on: IASB ED 3 Business Combinations; IASB ED of Proposed Amendments to IAS 36 Impairment of Assets; IAS 38 Intangible Assets; and AASB Added Material	14/03/2003
ED 110 - ED 114 Invitation to comment on ED 110 - ED 114	30/06/2003
ED 115 Australian equivalent to IAS 19 Employee Benefits	17/11/2003
ED 115 Request for Comment on: IAS 19 Employee Benefits	28/08/2003
ED 116 Request for Comment on: IAS2 and IPAS 12 Inventories	28/08/2003
ED 118 - ED 120 Invitation to comment on ED 118 - ED 120	28/08/2003
ED 124 Invitation to comment on The Definition of Reporting Entity, The IASB Framework, IAS 18 Revenues and IAS 20 Government Grants	17/12/2003
ED 126 Interim Financial Reporting	17/12/2003
ED 127 Provisions, Contingent Liabilities & Contingent Assets	22/12/2003
ED 128 Request for Comment on IAS 12 Income Taxes	04/02/2004
ED 129 Disclosing the Impact of Adopting AASB Equivalents to IASB Standards	04/02/2004
ED 130 Exploration for and Evaluation of Mineral Resources	22/03/2004
ED 131 Proposed Amendments to IAS 19 Employee Benefits	23/06/2004
ED 137 Financial Instruments - Disclosures	28/10/2004
ED 138 Concise Financial Reports: Revisions to AASB 1039	17/02/2005

To view Exposure Drafts www.aasb.gov.au
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Australian Accounting Standards and Reporting Issues

AI 1 Amortisation of Intangible Assets

AASB Submission 08/07/1999

AASB 1015 "Acquisitions of Assets"

	Letter to Senator Ian Campbell 08/02/2000
	Media Release 31/01/2000
	AASB Submission 29/09/1999

AASB 1020 "Income Taxes"

AASB Submission 18/04/2002

AASB 1037/AAS35 "Self-Generating and Regenerating Assets" (SGARAs)

	AASB Submission 25/05/1999
	AASB Submission 04/05/1999

AASB 1039 Concise Financial Reports

AASB Submission 28/06/2004

AASB 1046 Director and Executive Disclosures by Disclosing Entities

AASB Submission 03/09/2004

AASB 1047 Disclosing the Impacts of Adopting Australian Equivalents to International Financial Reporting Standards

ASIC Media Release 26/04/2005

AASB Response 08/04/2005

AASB Submission 21/03/2005

Adoption of Accounting Standards

	AASB Submission 22/07/2003
	AASB Submission 20/05/2003

Accounting for Goodwill

AASB Submission 15/07/2002

Australian Accounting Standards

Parliamentary Joint Committee 21/01/2005

Accounting for Identifiable Intangible Assets

AASB Submission 25/05/2000

ASX Principle 7

G100 Policy - Guide to compliance with ASX Principle 7: Recognise and Manage Risk 11/2003

Auditing & Assurance Standards Board (AuASB)

Financial Reporting Council: Strategic Direction of AuASB 12/11/2004

AuASB Submission: Consultation 10/02/2000

Australian Stock Exchange (ASX)

	ASX Submission: Proposed Listing Rule Amendments - Enhanced Disclosure (Sections 2 & 3) 16/09/2002
	ASX Submission: Proposed Listing Rule Amendments - Enhanced Disclosure (Section 4) 16/09/2002
	ASIC Submission: ASX Futures Exchange 20/04/2000
	Submission: Proposed Listing Rule Amendments 1 July 2000 09/04/2000
	Submission: Proposed Listing Rule Amendments 1 July 2000 28/02/2000

CLERP legislation: reform accounting standard-setting
Corporations Act

	Congress Speech: Corporate Governance after CLERP 9 - Quo Vadis? - Catherine Walter AM 27/09/2004
	Congress Speech: Opening and Closing Comments - John Stanhope 26/09/2004
	Submission: CLERP 9 Supplementary Submission 22/12/2003
	Submission: Treasury: CLERP 9 (Audit Reform & Corporate Disclosure) Bill 10/11/2003
	Media Release 09/10/2003
	Submission: Senator Ian Campbell - Guide to Review of Operations and Financial Condition (MD&A) 01/10/2003
	Submission: CLERP 9 29/11/2002
	Submission: Senator Ian Campbell - Guide to Review of Operations and Financial Condition (MD&A) 15/08/2002
	AASB Submission: Payment of Dividends 12/06/2002
	Media Release 22/10/1999

Concise Financial Reports

Media Release: G100 Opposes Audit Requirement 17/12/1998

Corporate Governance

Submission: Inquiry into Corporate Responsibility 15/09/2005

Corporate Responsibility

Media Release: Australia's Senior CFOs to Introduce a Code of Conduct for Members 06/08/2002

Financial Reporting Council

Letter to Chairman 22/05/2000

Goods and Services Tax (GST)

AASB Submission: Implementation of Abstract 31 "Accounting for Goods & Services Tax (GST)" 24/04/2001

Operative Dates of Forthcoming Standards

AASB Submission 16/07/1999

Options in Standards

AASB Submission 17/11/2003

Parent Entity Financial Reports

	Treasury Submission 23/06/2004
	AASB Submission 23/06/2004

Presentation Currency of Australian Financial Report

AASB Submission 28/08/2003

Tax Consolidation

	UIG Submission 14/10/2003
	UIG Submission 24/02/2003

Triple Bottom Line Reporting

	G100 Policy: Sustainability - A Guide to Triple Bottom Line Reporting 23/06/2003
	Media Release 05/03/2003

Urgent Issues Group

	AASB Submission: UIG Review of Operations 25/10/2001
	Media Release: Operative Dates 22/05/2000

Year 2005 Strategy

	FRC Submission 16/04/2004
	Media Release 06/04/2004
	FRC Submission 26/02/2004
	FRC Submission 16/02/2004
	AASB Submission 14/01/2004

To view information on Australian Accounting Standards www.aasb.gov.au
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International

Exposure Drafts and Invitations to Comment
ED 1 First-time Application of International Financial Reporting Standards	28/10/2002
ED 2 Share-based Payment	13/02/2003
ED 3 Business Combinations	14/03/2003
ED 6 Exploration for and Evaluation of Mineral Resources	15/04/2004
ED 7 Financial Instruments - Disclosures	28/10/2004
SIC-D12 - SIC-D16 Draft Interpretations	04/09/1998
SIC-D17 "Share Capital - Transaction Costs"	25/08/1999
SIC-D18 "Consistency - Alternative Accounting Policies"	25/08/1999
IFRIC-D16: Scope of IFRS 2	20/07/2005
IFRIC-D17: Group and Treasury Share Transactions	20/07/2005

To view SIC Drafts www.iasb.org
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International Accounting Standards and Reporting Issues

E65 Agriculture

IASC Submission 16/12/1999

E64 Investment Property

IASC Submission 05/11/1999

Extractive Industries

IASC Submission 29/06/2001

G4+1 Leases: Implementation of a New Approach

AASB Submission 14/07/2000

G4+1 Recommendations for Achieving Convergence on the Methods of Accounting for Business Combinations

IASC Submission 22/04/1999

G4+1 Reporting Financial Performance

AARF Submission 10/04/2000

IASB Standards Advisory Council

FRC Submission 23/06/2004

IASC

	Memorandum of Understanding - The Role of Accounting Standard Setters 24/06/2005
	IFRIC Review of Operations 24/06/2005
	Constitution Review 17/02/2005
	Constitution Review 25/06/2004
	IASC Foundation Constitution Review 16/02/2004
	Discussion Paper "Shaping the IASC for the Future" 22/04/1999

IAS 10 Events after the Balance Sheet Date

AASB Submission 22/04/1999

IAS 32 Financial Instruments: Disclosure and Presentation

IASB Submission 2/10/2002

IAS 36 Impairment Assets

AASB Submission 14/03/2003

IAS 38 Intangible Assets

	G100 Policy 05/2005
	Members' Update 12/2003
	Submission to AASB 14/03/2003
	G100 Policy 19/04/2002
	AASB Submission 10/11/1998
	Media Releasee 23/02/2001

IAS 39 Financial Instruments

	IASB Submission - Transition & Initial Recognition of Financial Assets and Financial Liabilities 24/09/2004
	IASB Submission - Cash Flow Hedge Accounting of Forecast Intra-group Transactions 24/09/2004
	IASB Submission - Financial Guarantee Contracts and Credit Insurance 24/09/2004
	IASB Submission 06/07/2004
	IASB Submission 24/11/2003
	IASB Submission 28/10/2002
	AASB Submission 10/07/2001

International Harmonisation of Accounting Standards

	Submission: US Senate Committee on Banking 09/09/2004
	Media Release 30/10/2003
	AASB/IASC Submission 03/09/2002
	G100 Policy 19/04/2002
	ASIC Submission 22/04/1999
	G100 Policy 05/1999
	G100 Policy 06/1998
	Media Release 04/06/1998

Technical Corrections

IASB Submission - Draft Technical Correction 1 24/10/2005

IASB Submission 26/09/2005

To view information on IAS www.iasb.org
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General

Auditor Independence

	Submission: US Senate Committee on Banking 09/09/2004
	Submission: Senator Ian Campbell - Ramsay Report 01/05/2002
	Media Release and G100 Congress Speech 01/05/2002
	Letter to Financial Review following publication of articles on results of the ASIC survey 15/01/2002

Corporate Governance

	Speech: A Matter of Balance - A CFO Perspective given to the CFO Awards 2005 22/09/2005
	Congress Speech: Corporate Governance after CLERP 9 - Quo Vadis? - Catherine Walter AM 27/09/2004
	Congress Speech: Opening and Closing Comments - John Stanhope 26/09/2004
	G100 Publication: Boardrooms that Work: A guide to board dynamics 11/2003
	G100 Policy: Principles of Good Corporate Governance and Best Practice Recommendations 23/05/2003
	Media Release: Australian Financial Reporting must achieve International Best Practice - Senator Campbell launches CFO Initiative to Enhance Corporate Governance 02/04/2003
	G100 Policy: Guide to Review of Operations and Financial Condition 02/04/2003
	Media Release: Code of Conduct Released for Australia's CFOs and Senior Finance Officers 16/12/2002
	Address by Tom Pockett to the AFR Conference on Corporate Governance "The Role of the CFO" 26-27/11/2002

Defined Benefit Plans

	Submission to ASIC 31/07/2003
	Submission to ASIC 23/05/2003

Group of 100

Media Release - New President for 2003 - John Stanhope of Telstra elected to head CFO Organisation 18/02/2003

Financial Reporting (US)

Media Release: SEC Chairman Levitt Announces Action Plan to Improve Quality of Corporate Financial Reporting 28/09/1998

Taxation

Submission to John Ralph on Business Taxation Review Committee 22/12/1998

Members' Updates

Members' Update - December 2004	01/12/2004
Members' Update - November 2004	08/11/2004
Members' Update - August 2004	30/08/2004
Members' Update - June 2004	24/06/2004
Members' Update - April 2004	22/04/2004
Members' Update - March 2004	23/03/2004
Members' Update - IASB Rejects Australian Proposals on Intangible Assets	12/2003
Members' Update - December 2003	01/12/2003
Members' Update - October 2003	28/10/2003
Members' Update - September 2003	17/09/2003
Members' Update - August 2003	15/06/2003
Members' Update - June 2003	30/06/2003
Members' Update - April 2003	30/04/2003
Members' Update - March 2003	31/03/2003
Members' Update - February 2003	14/02/2003
Members' Update - December 2002	09/12/2002
Members' Update - 28 October 2002	28/10/2002
Members' Update - October 2002	10/10/2002
Bulletin - Year 2005 Target - not only Accounting	03/09/2002
Bulletin - Year 2005 - Adoption of IASB Standards	23/08/2002
Members' Update - December 2001	01/12/2001
Members' Update - September 2001	01/09/2001