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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...
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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...
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Content Type:
The Boardroom Report
05 Sep 2012
More work needed on revised NFP Bill, Survey reveals concerns about directors' financial literacy, New guide provides clarity for boards and audit committees, ACSI's watch list for this AGM season, ASIC's guidance on crowd funding
More work needed on revised NFP Bill
The A...
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Content Type:
The Boardroom Report
22 Aug 2012
Boosting Australia’s productivity, AGMs in need of reform, Finding your feet under a new boardroom table, Ten stress tests of your board CV, Listed companies make progress on gender reporting
Boosting Australia’s productivity
A concerted effort to shore up productivity could add up t...
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Content Type:
The Boardroom Report
25 Jul 2012
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-fo...
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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...
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Content Type:
Media Release
03 May 2012
At a time when the international economy is focused on increasing business productivity, the Australian government has again prioritised conformance over performance by over-regulating the majority of directors to target the few engaged in fraudulent phoenix company activity.
In a submission to ...
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Content Type:
Policy Submission
27 Jan 2012
This submission is in response to the discussion paper, Proposed Amendments to the Corporations Act, released by the Federal Treasury, which deals with the dividends payment test in s254T: proposed amendments to the parent entity reporting requirements and changing the financial year of a company.
...
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Content Type:
Policy Submission
14 Dec 2011
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) ...
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Content Type:
Policy Submission
30 Nov 2011
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 ...
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Content Type:
Policy Submission
17 Oct 2011
This submission to the International Financial Reporting Standards Board is in response to the Exposure Draft Mandatory Effective Date of IFRS 9.
The submission agrees with the IFRS Board's proposal to extend the adoption date of IFRS 9 to annual periods commencing on or after 1 January...
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Content Type:
Policy Submission
16 Oct 2011
This submission is to the International Auditing and Assurance Standards Board on their consultation paper, Enhancing the Value of Auditor Reporting: Exploring Options for Change.
We noted amongst other things that:
The Consultation Paper proposed that elements of the audit r...
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Content Type:
Policy Submission
14 Jun 2011
This submission responded to ASIC’s request for comments on Consultation Paper 155 – Improving Prospectus Disclosure for retail investors.
Our submission supported clear, concise and effective prospectus disclosure but noted, among other things, that:
• the proposal for mandatory disclos...