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.

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

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
Minister for Financial Services, Superannuation & Corporate Law: Corporate Reporting Reform Bill 2010	08/02/2010
ASIC: Duty to prevent insolvent trading: Guide for Directors	08/02/2010
IASC: Review of IASCF Constitution (PDF)	24/11/2009

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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
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

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