Reporting Results

This page outlines a collection of information on our website regarding reporting.  You can refine these search results using the options provided in the left-hand menu.

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  • 01 Jun 2014

    Rethinking your reports

    Jan McCahey provides some simple changes you can make right now to streamline your 2014 financial report. Reporting season is upon us, and many directors will feel a sense of déjà vu as they review their company’s annual reports and see the same issues cropping up: complex and detailed note...

    Content Type: CDM Article

  • 23 Feb 2011

    Submission to IFRS Foundation Trustees' Strategy Review

    This submission sets out our comments on the strategy of the IFRS Foundation, including its mission, governance and its oversight of the IASB standard-setting process.  It was lodged with the Trustees of the IFRS Foundation in response to its strategy review consultation document. As Australia is...

    Content Type: General

  • 28 Feb 2009

    News and Views Mar09

    Australia joins Global Reporting Initiative AICD would like to join Senator Nick Sherry, the Minister for Superannuation and Corporate Law, in welcoming the appointment of Dr Simon Longstaff, executive director of the St James Ethics Centre, to the Global Reporting Initiative (GRI) board of directors. Lo...

    Content Type: CDM Article

  • 07 Apr 2009

    IASB discussion paper preliminary views on financial statement prsentation

    AICD strives to promote the simplicity, transparency, consistency and decision usefulness of financial reports and wishes to provide some general comments in response to the IASB paper Preliminary views on financial statement presentation. AICD has also produced 2 publications to support this - Underl...

    Content Type: Policy Submission

  • 17 Apr 2008

    Non Financial Business Reporting response to ICGN

    AICD's response to the International Corporate Governance Network (ICGN) consultative document to develop a policy on non financial business reporting (NFBR). AICD strongly  supports the concept of corporate social responsibility, directors take this issue very seriously, there are great difficulties in gener...

    Content Type: Position Paper

  • 30 Apr 2007

    Policy Update

    Some of the issues addressed by AICD’s policy department, committees and taskforces over the last month are outlined below. Policy Update Treasury Review of Sanctions in Corporate Law In March 2007 Treasurer Peter Costello announced a review to establish the extent to which sanctions und...

    Content Type: CDM Article

  • 24 Jul 2012

    Volume 10 Issue 14

    NFP legislation referred to House Committee, Gender diversity lags in Asia, Non-IFRS reporting scorecard, Why change continues to challenge, How ESG concerns affect share prices NFP legislation referred to House Committee The Government has referred the draft Australian Charities and Not-for-profit...

    Content Type: The Boardroom Report

  • 31 May 2010

    ASIC Report Improving disclosure by infrastructure entities

    ASIC plans to introduce disclosure benchmarks against which infrastructure entities will have to report. Greg Medcraft explains how these will work. Improving disclosure by infrastructure entities Over the last decade, there has been a steady increase in privately funded infrastru...

    Content Type: CDM Article

  • 21 Jul 2014

    Comparison guide for ASIC's Regulatory Guide 247 and the International Integrated Reporting Framework

    The Australian Institute of Company Directors has prepared a Comparison guide comparing and contrasting ASIC’s Regulatory Guide 247, “Effective Disclosure in an Operating and Financial Review” and the International Integrated Reporting Framework. This guide may be of assistance to directors when...

    Content Type: Position Paper

  • 12 Apr 2004

    Implementation of International Financial Reporting Standards IFRS

    Implementation of International Financial Reporting Standards 13 April 2004 The Honourable Peter Costello MPTreasurerParliament House CANBERRA, ACT, 2600 Dear Sir Implementation of International Financial Reporting Standards (IFRS) I am writing to you on behalf of Australia...

    Content Type: Policy Submission

  • 17 Aug 2005

    Role Functions and Composition of the Urgent Issues Group Discussion Paper 13 July 2005 the Discuss

    Messrs Bruce Porter and Garth Campbell-CowanUrgent Issues Sub-committeeAustralian Accounting Standards BoardLevel 4, 530 Collins Street MELBOURNE VIC 3000 Dear Messrs Porter & Campbell-Cowan,  'Role, Functions and Composition of the Urgent Issues Group' Discussion Paper 13 July 2005 (the...

    Content Type: Policy Submission

  • 30 Nov 2006

    More work needed on governance principles

    AICD is in the process of preparing a submission to the ASX Corporate Governance Council following the release of its draft Revised Principles document. This is also an opportunity for AICD members to make their opinions known on some important issues affecting Australian directors and businesses. In early ...

    Content Type: CDM Article

  • 22 Dec 2009

    AICD submission to AASB on Exposure Draft 183 Management Commentary

    On 23 December 2009, AICD provided comments to the AASB in respect of Exposure Draft 183 – Management Commentary. AICD’s submission noted that much of the content of the proposed Management Commentary framework must already be included by Australian listed companies in their annual reports pursuant to...

    Content Type: Policy Submission

  • 29 Nov 2011

    Submission to IASB on Agenda Consultation

    This submission responds to the call for comment from the International Accounting Standards Board (IASB) on their Agenda Consultation discussion paper that was released in July 2011.  The Agenda Consultation seeks views on those financial reporting issues that should be on their agenda in the next three years. ...

    Content Type: Policy Submission

  • 13 Dec 2011

    Submission to IIRC on Integrated Reporting Discussion Paper

    This submission is in response to the International Integrated Reporting Council’s discussion paper, Towards Integrated Reporting, Communicating value in the 21st Century. Our submission included amongst other things, the following comments about the development of Integrated Reporting: (a) non-executive...

    Content Type: Policy Submission

  • 31 Aug 2009

    Feature Finding the light

    The global financial crisis caught many boards off guard. Tony Featherstone reports on how boards found the light to help them navigate their organisations through the storm. Finding the light Lessons from the GFC Too many boards and executive teams accepted th...

    Content Type: CDM Article

  • 31 May 2008

    Inside AICD Policy Update Jun 08

    A checklist of key questions for boards to ask ahead of this year’s reporting season. Policy Update Recent months have seen dramatic liquidity challenges for financial institutions and there are indications that these conditions are affecting the availability of credit to companies more gener...

    Content Type: CDM Article

  • 31 Jan 2010

    Feature Towards more meaningful reporting

    Domini Stuart discusses why more companies are using underlying profit as a way to report their results in a more meaningful way. Towards more meaningful reporting For the year ended 30 June 2009, listed property group Stockland simultaneously reported ...

    Content Type: CDM Article

  • 21 May 2005

    Shareholder Friendly Report

    With the increasing complexity of reporting requirements, information provided to shareholders on company performance is becoming less meaningful without expert "translation". Offering a comprehensible alternative the AICD, together with PricewaterhouseCoopers, launched an illustrative guide to reporting that...

    Content Type: Position Paper

  • 31 Mar 2007

    Good Communication With Shareholders

    AICD has developed ten principles of good communication with shareholders. These are designed to provide practical guidance to directors and others regarding the preparation of simplified reports, and follow on from the Shareholder Friendly Report example prepared by AICD and PwC in 2005. I...

    Content Type: Position Paper