Submissions

The IPA regularly contributes submissions to Government and regulatory authorities on subjects that will impact, or have the potential to impact, IPA members and the profession as a whole. Submissions are made either jointly by the three professional bodies or each body independently.

These submissions rely on feedback provided by a wide range of members to ensure they accurately reflect the opinions of the profession. Members are encouraged to give feedback so that it may be incorporated into the IPA's full, formal submission. To provide feedback, please contact the Executive General Manager Representation & Innovation, Vicki Stylianou, via email or phone on (03) 8665 3100.

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JAB - AASB Exposure Draft ED 200A and 200B Australia-New Zealand Harmonisation

Thursday, 21 October 2010

The JAB support the work of both boards to revise their respective suites of standards in order to bring the two sets of pronouncements closer together. We agree that it is an important and necessary part of implementing the undertakings made between the governments of Australia and New Zealand regarding Closer Economic relations (CER).

JAB - IAASB Exposure Draft ISAE 3420 Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus

Wednesday, 6 October 2010

Members of the accounting profession in Australia are often involved with pro forma and prospective financial information in connection with public documents (including prsopectuses)...

JAB - IASB Exposure Draft/2010/6 Revenue from Contracts with Customers

Tuesday, 5 October 2010

The JAB support the principle of revision of the revenue standard in the context of convergence, as outlined previously. However, we do not consider that the ED in its current form will improve significantly current AASB reporting requirements.

JAB - AASB Exposure Draft ED 198 Revenue from Contracts with Customers

Tuesday, 5 October 2010

JAB - FASB Exposure Draft Accounging for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities

Friday, 1 October 2010

The JAB provides some broad comments, but does not answer the specific questions in the ED as we would like to see the FASB and the IASB work closer together to achieve convergence for the accounting of financial instruments, as it is such a critical part of the G-20 recommendations.

Joint Submission - ATO Draft Goods and Service Tax Ruling GSTR 2010-D1 to ATO

Sunday, 22 August 2010

The Professional Bodies welcome the opportunity to comment on Draft Goods and Services Tax Ruling GSTR 2010/D1: Goods and services tax: interest-free loans received by the developer of a retirement village (the Draft).

JAB - IASB Exposure Draft ED/2010/3 Defined Benefit Plans

Friday, 13 August 2010

We have commended the IASB for tackling accounting for defined benefit plans and broadly supported the ED's proposals relating to defined benefit plans, subject to the detailed comments listed.

JAB - AASB Exposure Draft ED 195 Defined Benefit Plans

Friday, 13 August 2010

We have commended the IASB for tackling accounting for defined benefit plans and broadly supported the ED's proposals relating to defined benefit plans, subject to the detailed comments listed.

JAB - IASB Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income

Friday, 6 August 2010

While the Joint Accounting Bodies are supportive of the exposure draft as a pragmatic approach to performance reporting and the increase use of OCI in other standards, as indicated in other submissions we have made, we remain concerned about the lack of conceptual justification for 'other comprehensive income'.