Accounting

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The Australian Bankers’ Association submission on the Regulatory treatment of accounting provisions.
16 Jan 2017
The ABA provided the BCBS with comments on two documents: Consultative document: The Regulatory treatment of accounting provisions - interim approach and transitional arrangements, and Discussion paper: Regulatory treatment of accounting provisions.
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The Australian Bankers’ Association submission on Accounting for Dynamic Risk Management
17 Oct 2014
The ABA responded to the International Accounting Standards Board’s discussion paper, ‘Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging’.
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Australian Bankers’ Association submission on Hedge Accounting ED/2010/13
9 Mar 2011
The Australian Bankers’ Association (ABA) provided general thoughts and commented on the specific questions raised by the International Accounting Standards Board Exposure Draft. The ABA supports the Board’s efforts to improve the current hedge accounting Requirements because the current requirements under IAS 39 are too restrictive and result in accounting outcomes that don’t reflect the economic relationships established by an entity’s risk management strategies.
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Australian Bankers’ Association Submission on ED/2010/9 Leases
16 Dec 2010
The Australian Bankers’ Association provided comment on the Leases Exposure Draft to the International Accounting Standards Board.
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Australian Bankers’ Association Submission on ED/2010/3 Defined Benefits Plans
9 Sep 2010
The Australian Bankers’ Association provided comment on this Exposure Draft to the International Accounting Standards Board. The ABA supports some of the ED’s proposals relating to defined benefit plans, however, we believe the proposed “net interest” approach will result in incomparable financial statements; is out of step with efforts to harmonise IFRS and US GAAP, and result in less meaningful information for investors and accounting, which is further from the underlying economic reality.
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Australian Bankers’ Association Submission on Fair Value Option for Financial Liabilities
19 Jul 2010
The Australian Bankers’ Association provided comment om the Fair Value Option for Financial Liabilities Exposure Draft to the International Accounting Standards Board
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Australian Bankers’ Association Submission on Exposure Draft ED/2099/12 – Financial Instruments:Amortised Cost and Impairment
30 Jun 2010
The Australian Bankers’ Association provided comment on the Exposure Draft to the International Accounting Standards Board

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