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.

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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