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.

We will constantly review and refine these results to ensure our Director Resource Centre helps you to quickly and easily find relevant information. 

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Showing results 1-11 of 11
  • 04 Feb 2014

    Role of the Audit Committee

    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...

    Content Type: Director Q and A

  • 13 Sep 2013

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

    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...

    Content Type: Policy Submission

  • 01 Jun 2013

    Policy Update

    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 (...

    Content Type: CDM Article

  • 14 Mar 2013

    Submission to IAASB in response to ISA720

    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...

    Content Type: Policy Submission

  • 01 Mar 2013

    Indian company law gets a revamp

    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...

    Content Type: CDM Article

  • 01 Feb 2013

    Policy Update

    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...

    Content Type: CDM Article

  • 01 Feb 2013

    Further lessons from Centro

    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...

    Content Type: CDM Article

  • 31 Jan 2013

    What to Consider Before Approving Financial Statements

    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 ...

    Content Type: Director Q and A

  • 31 Jan 2013

    Financial Reporting Requirements

    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...

    Content Type: Director Q and A

  • 23 Nov 2012

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

    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...

    Content Type: Policy Submission

  • 01 Nov 2012

    Policy Update

    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...

    Content Type: CDM Article