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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  • 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

  • 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

  • 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

  • 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

  • 09 Mar 2009

    Finsia and AICD release new profit reporting principles

    Principles designed to encourage greater consistency and transparency in non-statutory profit reporting have been released by the Financial Services Institute of Australasia (Finsia) and the Australian Institute of Company Directors (AICD) today.The inconsistent reporting of non-statutory pr...

    Content Type: Media Release

  • 04 Aug 2004

    Law Reform Payment of Dividends

    5 August 2004 Mr Michael RawstronGeneral ManagerCorporations and Financial Services DivisionTreasuryLangton CresPARKES ACT 2600 Dear Michael, Law Reform: Payment of Dividends I am writing to you at the request of the AICD Reporting Committee to urge that th...

    Content Type: Policy Submission

  • 04 Apr 2005

    Financial Reporting Council Meetings

    The Hon Chris Pearce MAICD MPParliamentary Secretary to the TreasurerHouse of RepresentativesParliament HouseCanberra ACT 2600 Dear Mr Pearce, Financial Reporting Council Meetings I am writing to you in relation to the outcome of the Financial Reporting Council's (FRC) recent review o...

    Content Type: Policy Submission

  • 30 Oct 2006

    IASBFASB Discussion Paper Preliminary Views on an Improved Conceptual Framework for Financial Rep

    AICD"s submission to the International Accounting Standards Board (IASB) recognises the benefits of common global standards but is concerned that the proposed conceptual framework is not in the best interests of the majority of companies following IFRS. We also believe that the process of rule amendment and i...

    Content Type: Policy Submission

  • 18 Jan 2011

    Financial Reporting

    Australian Auditing and Assurance Standards Board Australian Accounting Standards Board Financial Reporting Council Institute of Chartered Accountants in Australia CPA Online KPMG's Audit Committee Institute In...

    Content Type: General

  • 03 Jun 2010

    Position paper no 15 Remuneration reports

    The Australian Institute of Company Directors believes remuneration reports and the requirements governing them in Australia have become unduly complex, place a significant burden on companies and are of limited use to shareholders and other readers. A position paper has been prepared to assist stakeh...

    Content Type: Position Paper

  • 21 Apr 2010

    Submission to AASB Differential Reporting Framework

    On 22 April 2010 the Australian Institute of Company Directors lodged a submission with the Australian Accounting Standards Board (AASB) relating to the AASB’s Exposure Draft 192 Differential Reporting Framework and the accompanying consultation paper Differential Financial Reporting – Reducing Disclo...

    Content Type: Policy Submission

  • 15 Feb 2004

    Exposure Draft 129 Disclosing the impact of adopting AASB equivalents to IASB standards

    Exposure Draft 129 Disclosing the impact of adopting AASB equivalents to IASB standards - submission Exposure Draft 129 Disclosing the impact of adopting AASB equivalents to IASB standards - cover letter  16 February 2004TO: The...

    Content Type: Policy Submission

  • 10 Jun 2010

    Payment of Dividends Corporations Amendment Corporate Reporting Reform Bill 2010

    On 9 June 2010, the Australian Institute of Company Directors wrote to the Hon Chris Bowen MP regarding the test for the payment of dividends included in the Corporations Amendment (Corporate Reporting Reform) Bill 2010. Pursuant to the Bill companies will need to ensure that amongst other things, the...

    Content Type: Policy Submission

  • 14 Jul 2013

    Submission to IIRC on International Integrated Reporting Framework

    On 15 July 2013, the Australian Institute of Company Directors made a submission to the International Integrated Reporting Council (IIRC) in response to their Consultation Draft, International Integrated Reporting Framework. In summary, the Australian Institute of Company Directors comments are as foll...

    Content Type: General

  • 15 Jan 2006

    G100 submission on the Proposed Interpretations Model for Australian Accounting Standards

    While the G100 has some concerns about aspects of the proposed model the G100 considers that the proposed model is an appropriate means of providing for a flexible approach responding to the needs of preparers. G100 Proposed Interpretations Model for AAS

    Content Type: Policy Submission

  • 30 Jan 2013

    Role of CEO and MD

    The CEO is the more senior executive in the organisation. The Managing Director is also the most senior executive but sits on the Board of Directors as well. This Q&A outlines the main aspects of the MD's/CEO's role and the differences between them as well as executive service agreements and delegations. ...

    Content Type: Director Q and A

  • 25 May 2003

    Draft Guidelines Valuing options in 30 June 2003 directors reports

    Submission to Australian Securities and Investments Commission- Valuation of Options Submission to AUSTRALIAN SECURITIES AND INVESTMENTS COMMISSION on Draft Guidelines Valuing options in 30 June 2003 director's reports 26 May 2003 Australian Institute of Company Directors Austr...

    Content Type: Policy Submission

  • 13 Dec 2004

    Remuneration Public Sector Queensland

    We refer to the Discussion Paper for consultation on the remuneration of part-time chairs and members of government boards. We appreciate that the Paper has not been circulated for public comment or consultation. It has, however, been referred to the Queensland Council of the Australian Institute of Company D...

    Content Type: Policy Submission