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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1-13 of 13 results
  • Role of the Audit Committee

    Content Type: Director Q and A

    04 Feb 2014

    The audit committee plays a key role in assisting the board to fulfil its corporate governance and oversight responsibilities in relation to a company’s financial reporting, internal control systems, risk management systems and the internal and external audit functions. This Q&A covers who has a...

  • Submission in response to the International Accounting Standards Board Leases Exposure Draft

    Content Type: Policy Submission

    13 Sep 2013

    On 13 September, the Australian Institute of Company Directors lodged a submission to the International Accounting Standards Board (IASB) in response to its Exposure Draft: Leases (Exposure Draft). The submission focussed on Company Directors concerns with the potential business impact of the pr...

  • Policy Update

    Content Type: CDM Article

    01 Jun 2013

    A monthly review of the Australian Institute of Company Directors’ policy and advocacy team’s key projects and issues. Audit firm rotationA perspectives paper was released last month by the Global Network of Director Institutes (GNDI) on the issue of mandatory audit firm rotation (...

  • Submission to IAASB in response to ISA720

    Content Type: Policy Submission

    14 Mar 2013

    On 14 March 2013 the Australian Institute of Company Directors provided a submission to the International Auditing and Assurance Standards Board in response to their Exposure Draft: The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial...

  • Indian company law gets a revamp

    Content Type: CDM Article

    01 Mar 2013

    Praveen Gupta outlines some of the proposed reforms to corporate law that could change the way companies operate in India. Back in the 1950s, as a young republic, India chose to tread the socialistic path. Not surprisingly, the nationalisation of the following ensued: airline industry (1...

  • Further lessons from Centro

    Content Type: CDM Article

    01 Feb 2013

    Having been involved in the restructuring of the then troubled Centro property group, Susan Oliver suggests some ways in which directors can improve the success rate of their decision-making and value they contribute in the boardroom. In November 2012, the Australian Securities and Invest...

  • Policy Update

    Content Type: CDM Article

    01 Feb 2013

    Rob Elliott outlines some of Company Directors’ policy priorities for the year ahead. To kick off the New Year, I thought it appropriate to outline some of our policy priorities for the year ahead. These priorities reflect our conversations with you, as well as with divisional representat...

  • What to Consider Before Approving Financial Statements

    Content Type: Director Q and A

    31 Jan 2013

    Companies have a legal responsibility to keep written financial records and to regularly report to members their financial performance and position. This Q&A suggests what questions to ask before approving financial statements. Login to find answers to What are the Specific Questions to ...

  • Financial Reporting Requirements

    Content Type: Director Q and A

    31 Jan 2013

    Companies are required to comply with many provisions of the Corporations Act 2001 for financial reporting. This Q&A runs through the requirements for financial reports, the key documents required, financial statements, the Director’s Report and half year financial report. Login to find answ...

  • Submission to ASIC on Effective Disclosure in an Operating and Financial Review

    Content Type: Policy Submission

    23 Nov 2012

    This submission is in response to ASIC’s Consultation Paper 187: Effective disclosure in an operating and financial review issued in September 2012, which provides guidance to listed entities that are required to prepare an operating and financial review in their Directors Report. Our s...

  • Policy Update

    Content Type: CDM Article

    01 Nov 2012

    A monthly review of the Australian Institute of Company Directors’ policy and advocacy team’s key projects and issues. The future of the AGM Following the release of the Corporations and Markets Advisory Committee (CAMAC) discussion paper The AGM and Shareholder Engagement in Septembe...

  • Vol 10 Issue 13

    Content Type: The Boardroom Report

    11 Jul 2012

    New liabilities for directors, The growing importance of the audit committee, ASIC's focus for 30 June financial reports, Becoming nimble to market shifts, Balancing transparency and confidentiality New liabilities for directors Directors need to be aware of new personal liability ri...

  • Crunching the numbers

    Content Type: CDM Article

    01 May 2012

    Sam Walker investigates how directors can better evaluate the budget papers that are soon to appear in their board packs as organisations prepare for the next financial year. Love it or hate it, crunching the numbers is crucial to any successful business. Without a financial plan to g...