22 Technicals

Technical

Proposed IFRS for Private Entities (formerly IFRS for SMEs)

Published 05 Dec 2007
The report by the professional bodies on the Australian field testing of the proposed standard, the Institute's submission to the AASB on ITC 12 and IASB on the "Exposure Draft of an IFRS for Small and Medium-sized Entities" and the Institute White Paper "Financial Reporting Standards for Small and Medium Entities: Stakeholder insights", More >

Proposed AASB rejection statement on dividend imputation

Published 26 Nov 2007
Institute Submission More >

AASB ITC 13: Preliminary Views on Insurance Contracts

Published 30 Oct 2007
Institute Submission More >

Proposed Interpretation 10XX: Australian Petroleum Resource Rent Tax

Published 19 Oct 2007
Institute Submission More >

AASB ED 159: Proposed amendments to accounting standards

Published 19 Oct 2007
Institute Submission More >

AASB ED 158: Proposed changes to AASB 139

Published 19 Oct 2007
Institute Submission More >

AASB ED 157: Joint Arrangements

Published 19 Oct 2007
Institute Submission More >

AASB Consultation Paper: Review of AAS 25

Published 28 Sep 2007
Institute Submission More >

Financial Reporting by Unlisted Public Companies

Published 29 Aug 2007
Institute Submission and Joint Submission - the Institute, CPA, NIA More >

AASB ED 152: Proposed Amendments to IFRS 1

Published 13 Apr 2007
Institute Submission More >

AASB ED 154: Proposed Amendments to AASB 102

Published 30 Mar 2007
Institute Submission More >

IASB Fair Value Measurement paper

Published 15 Mar 2007
Institute Submission More >

AASB ED 153 (IASB ED on IAS 24 Related Parties)

Published 02 Mar 2007
Institute Submission More >

Proposed Amendments to IFRS 1

Published 09 Feb 2007
Institute Submission More >

AASB ED 151: Australian Additions to, and Deletions from, IFRSs

Published 15 Dec 2006
Institute submission More >

Red Tape Issues Proposals Paper

Published 24 Nov 2006
Institute Submission More >

AASB ED 149/IAS 23: Proposed Amendments to AASB 123/IAS 23 Borrowing Costs

Published 20 Oct 2006
Final Institute Submission More >

Corporations Amendment (NZ Closer Economic Relations) Bill 2006

Published 25 Sep 2006
Corporations Act Amendment More >

IFRIC D20

Published 25 Sep 2006
IFRIC Draft Interpretation D20: "Customer Loyalty Programmes" More >

IFRIC D19

Published 25 Sep 2006
IFRIC Draft Interpretation D19: "IAS 19 (AASB 119) - The Asset Ceiling: Availability of Economic Benefits and Minimum Requirements" More >

IASB-FASB Discussion Paper

Published 25 Sep 2006
"Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information" More >

AASB ED 150: Proposed Amendments to AASB 132

Published 25 Sep 2006
Final Institute Submission More >