A large document for sure, and relevant, as accounting is the prime source of capital values.

Shaun Drummon of AFR notices the Board’s stance on AOCI:

“One of the most controversial has been the liberal use of other comprehensive income (OCI), otherwise known as the reserve, in revisions to accounting rules to park movements in the value of derivatives and discount rates since the GFC struck.
The IASB has allowed this under sustained lobbying from European and US companies in order to reduce volatility in profit and loss statements, which has been far greater since the financial crisis.
In some cases this has been welcomed by companies here, in others it has been opposed by both companies and the Australian accounting standards’ setter.

The discussion paper proposes a narrow or a broad approach to the use of OCI. The narrow approach would include “bridging items” and “mismatched re-measurements”, which includes the effect of part of linked assets, liabilities or past or planned transactions that provides little relevant information about the final profits earned.
The broad definition would seem to include changes in derivative charges, which have been much more volatile since the GFC.”