Submissions

Recent submissions by the Group of 100.  For past submissions, view the archive.


Financial Reporting

Submissions to the Financial Reporting Council (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.

IASB: ED/2013/4 Defined Benefit Plans: Employee Contributions

17/06/2013

Professional Standards Council: Limitation on Liability: Accountants

17/04/2013

Treasury: Options Paper - Use of Standard Business Reporting for Financial Reports

20/03/2013

AASB: ED 233 Australian Additional Disclosures – Investment Entities

20/03/2013

IASB: ED/2012/4 Classification and Measurement - Limited Amendments to IFRS 9

20/03/2013

IASB: ED/2013/1 Recoverable amount disclosures for non-financial assets

18/03/2013

IASB: Discount Rates

18/03/2013

IASB: ED/2012/7 Acquisition of an interest in a joint operation

12/02/2013

IASB: ED/2012/6 Sale on contribution of assets between an investor and its associate or joint venture

12/02/2013

IASB: ED/2012/3 Equity Method: share of other net asset changes

12/02/2013

IASB: ED/2012/2 Annual Improvements to IFRSs 2011 – 2013 cycle

12/02/2013

IASB: ED/2012/5 Clarification of acceptable methods of Depreciation and amortisation

11/02/2013

European Financial Reporting Advisory Group (EFRAG) Towards a Disclosure Framework for the Notes

18/12/2012

ASX Limited: Continuous Disclosure

11/12/2012

IFRS Foundation: Proposal to establish an Accounting Standards Advisory Forum (ASAF)

11/12/2012

IASB: Review Draft on General Hedge Accounting Requirements (IFRS 9)

20/11/2012

ASIC: Consultation Paper 187: Effective disclosure in an operating & financial review

20/11/2012

FASB: Disclosure Framework

19/11/2012

IASB: Improving the Auditor's Report

08/10/2012

AASB: ED 226 Withdrawal of Australian Interpretation 1039

01/10/2012

Treasury: Proposed Amendments to the Corporations Act

24/09/2012

IASB: D1/2012/2 Put Options Written on Non-controlling Interests

17/09/2012

IFRS Foundation: Due Process Handbook

15/08/2012

IASB: D1/2012/1 Levies Charged by Public Authorities

15/08/2012

IASB: ED/2012/1 Annual Improvements

14/08/2012

Financial Reporting Council: Managing Complexity in Financial Reporting

31/07/2012

IASB: ED/2011/7 Transition Guidance

13/03/2012

IASB: Revenue from Contracts with Customers

13/03/2012

Treasury: Development of a retail corporate bond market

09/02/2012

ASX Limited: Reserves and Disclosures Rules

09/02/2012

Treasury: Proposed Amendments to the Corporations Act

06/02/2012

The Treasurer: Companies paying dividends under recent Corporations Act amendments - Ensuring such dividends attract franking credits

06/02/2012

Treasury: Proposed Amendments to the Corporations Act

06/02/2012

Treasury: Companies paying dividends under recent Corporations Act amendments - Ensuring such dividends attract franking credits

06/02/2012

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

ASB: Cutting Clutter

31/08/2011

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

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

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: Corporations Legislation Amendment (Remuneration Disclosures and other Measures) Bill 2012

07/02/2013

Corporations and Markets Advisory Committee (CAMAC): The AGM and shareholder engagement

18/12/2012

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: Corporations Amendment Bill 2011

20/01/2011

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Taxation

Submissions relating to taxation issues.

Treasury: Development of a retail corporate bond market

09/02/2012

ASX Limited: Reserves and Disclosures Rules

09/02/2012

Treasury: Proposed Amendments to the Corporations Act

06/02/2012

The Treasurer: Companies paying dividends under recent Corporations Act amendments - Ensuring such dividends attract franking credits

06/02/2012

Treasury: Proposed Amendments to the Corporations Act

06/02/2012

Tax Forum: Tax Forum - Group of 100 position

04/10/2011

Commissioner of Taxation: Reportable Tax Position (PDF)

12/09/2011

IGT: The Inspector General of Taxation's Review of the Self-Assessment System

30/08/2011

Treasury: Board of Taxation Review: Rights to Future Income and Residual Tax Cost Setting Rules

20/04/2011

Treasury: Designing a Tax System Advisory Board

18/03/2011

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Other

Submissions on other issues and topics.

AICD: Business Deregulation - A call to action

29/10/2012

APESB: Consultation Paper: Proposed Revision of APES 110 Code of Ethics for Professional Accountants

08/02/2010

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