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: Simplifying Earnings per Share	03/12/2008
IASB: ED Annual Improvements to IFRSs	03/11/2008
IASB: Post-Employment Benefits	29/09/2008
IASB: The Reporting Entity	23/09/2008
IASB: Conceptual Framework for Financial Reporting	23/09/2008
IASB: Reducing Complexity in Reporting Financial Instruments	22/09/2008
IASB: Financial Instruments with Characteristics of Equity	09/09/2008
IASB: D24 Customer Contributions	28/04/2008
IASB: D23 Distributions of Non-Cash Assets to Owners	28/04/2008
IASB: Cost of Investment in a Subsidiary, Jointly Controlled Entity or Associate	22/12/2007
Asst. Treasurer and Minister for Competition Policy & Consumer Affairs Scrip-for-scrip takeover deals	19/02/2008
Financial Reporting Council: Post-implementation strategy review of IFRSs adoption	08/02/2008
ASX: Non-voting Ordinary Shares	06/02/2008
ASX: Omnibus Listing Rule Amendments	06/02/2008
IASB: ED 9 Joint Arrangements	20/12/2007
IASB: Amendments to IAS 39 - Hedge Accounting	19/12/2007
IASB: Annual Improvements	19/12/2007
Treasury: Review of Parent Entity Financial Statements	19/12/2007
SEC: File S7-13-07 Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to US GAAP	28/09/2007
Reserve Bank of Australia: High Quality Corporate Bond Market	27/07/2007
IASB: Fair Value Measurements	02/04/2007
IASB: ED 153 Related Party Disclosures	02/04/2007
IASB: ED 152 Proposed Amendments to IFRS 1	28/03/2007
IASB: D20 Customer Loyalty Programs	20/11/2006
AASB: ED 150 Proposed Amendments to AASB 132 and AASB 101	25/07/2006
IASB: Proposed Amendments to IAS 132 and IAS 1	25/07/2006
AASB: ED 149 Proposed Amendments to AASB 123 Borrowing Costs	25/07/2006
IASB: Proposed Amendments to IAS 23 Borrowing Costs	24/07/2006
ASX: Consultative Paper – Reporting Deadlines	19/04/2006
AASB: ED 146 Proposed amendments to AASB 2 Share-based Payment: Vesting Conditions and Cancellations	03/04/2006
IASB: ED 8 Operating Segments	03/04/2006
IASB: D18 Interim Financial Reporting and Impairment	03/04/2006
Discussion Paper: Management Commentary	27/02/2006
Proposed Interpretations Model for Australian Accounting Standards	16/01/2006
Regulation Task Force: Additional issues to be examined by the Regulation Task Force	30/11/2005
AASB: ED 143 Director and Executive Disclosures by Disclosing Entities	28/11/2005
Regulation Task Force: Issues to be examined by the Regulation Task Force	22/11/2005
IASB: Amendments to IFRS 3 - Business Combinations	07/11/2005
AASB: Amendments to IFRS 3 - Business Combinations	25/10/2005
IASB: IAS 27 Consolidated and Separate Financial Statements	24/10/2005
AASB: ED 141 Proposed Amendments to AASB 127 Consolidated and Separate Financial Statements	24/10/2005
IASB: IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits	24/10/2005
IASB: Draft Technical Correction 1	24/10/2005
IASB: Technical Corrections	26/09/2005
IASB: D17 Group and Treasury Share Transactions	20/07/2005
IASB: D16 Scope of IFRS 2	20/07/2005
IASC: IFRIC - Review of Operations	24/06/2005
IASC: Memorandum of Understanding - The Role of Accounting Standards Setters	24/06/2005
ASIC Media Release: IR 05-16 ASIC guidance on disclosing the impact of IFRS for full-year financial reports [Note: Links to the ASIC website]	26/04/2005
AASB: Compliance with AASB 1047 Response from AASB: Compliance with AASB 1047	21/03/2005 08/04/2005
AASB: ED 138 Concise Financial Reports: Revisions to AASB 1039	17/02/2005
Parliamentary Joint Committee on Corporations and Financial Services: Inquiry into Australian Accounting Standards	21/01/2005

View information on EDs, Australian Accounting Standards and Interpretations www.aasb.com.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.

IASCF Trustees: Constitutional Review	22/09/2008
ASX Corporate Governance Council: Principles of Good Corporate Governance and Best Practice Recommendations	13/02/2007
AASB: AASB's Due Process	05/12/2006
Financial Reporting Council: The use of a sector neutral framework for the making of Australian Accounting Standards	03/10/2006
Securities and Exchange Commission: File S7-11-06 Management Reports on Internal Control	29/09/2006
International Ethics Standards Board: Proposal to Rotate Key Audit Partners in the Ethics Code	11/08/2006
Consultation Paper: Corporate & Financial Services Regulation Review	18/05/2006
Discussion Paper: Expressing the voice of shareholders	20/04/2006
Discussion Paper: Corporate Social Responsibility	27/02/2006
Corporations & Markets Advisory Committee: Director's Duties and Corporate Social Responsibility	15/11/2005
Business Regulation Advisory Group, Dept. of Treasury: Corporate Regulation	03/11/2005
Parliamentary Joint Committee on Corporations and Financial Services: Inquiry into Corporate Responsibility	15/09/2005

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Other

Submissions on other issues and topics.

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
Treasury: Thin Capitalisation: Application of International Financial Reporting Standards	05/12/2006
IASC: IFRIC - Draft Due Process Handbook	01/08/2006
Treasury: Thin Capitalisation	05/07/2006
Discussion Paper: Measurement Bases for Financial Accounting	30/05/2006
Treasury: Audit Inspection Powers	28/11/2005
IASC: Review of Constitution	17/02/2005

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