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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...
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.
The Boardroom Report
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...
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.