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.

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

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.

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
IASCF Trustees: Constitutional Review	22/09/2008
ASX Corporate Governance Council: Principles of Good Corporate Governance and Best Practice Recommendations	13/02/2007

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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
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

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