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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1-7 of 7 results

  • 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...

  • 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...

  • Submission to Treasury on proposed amendments to Corporations Act relating to dividends

    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. ...

  • Submission to IIRC on Integrated Reporting Discussion Paper

    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) ...

  • Submission to IASB on Agenda Consultation

    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 ...

  • Submission to IFRS on the Exposure Draft on Mandatory Effective Date of IFRS 9

    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...

  • Submission to IAASB on Auditor Reporting

    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...