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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