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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21-39 of 39 results
  • 2013 the year of NFP change

    Content Type: CDM Article

    01 Jun 2013

    Professor David Gilchrist explains why the 2013 Directors Social Impact Study will be vital to better understanding the NFP sector after a year of huge reforms. There is no doubt 2013 is the year of change for the not-for-profit (NFP) sector in Australia. The reforms being implemented at ...

  • New executive pay worries

    Content Type: CDM Article

    01 Apr 2013

    Listed companies have jumped many hurdles to improve their executive pay practices and avoid falling foul of the "two-strikes" law. Now, as Domini Stuart reports, a new wave of pay reforms are heading their way. The second reporting season since the introduction of the "two-strikes" rule l...

  • 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...

  • Indian company law gets a revamp

    Content Type: CDM Article

    01 Mar 2013

    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...

  • Further lessons from Centro

    Content Type: CDM Article

    01 Feb 2013

    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...

  • Policy Update

    Content Type: CDM Article

    01 Feb 2013

    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...

  • What to Consider Before Approving Financial Statements

    Content Type: Director Q and A

    31 Jan 2013

    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 ...

  • Role of CEO and MD

    Content Type: Director Q and A

    31 Jan 2013

    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 del...

  • Financial Reporting Requirements

    Content Type: Director Q and A

    31 Jan 2013

    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...

  • Keeping the books in shape in 2013

    Content Type: CDM Article

    01 Dec 2012

    Andrew Griffiths identifies some of the key challenges audit and risk committees may face in 2013. As continuing economic volatility converges with sweeping regulatory change and an expanded focus on financial reporting, directors on audit and risk committees are likely to experience even...

  • 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...

  • Policy Update

    Content Type: CDM Article

    01 Nov 2012

    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...

  • Vol 10 Issue 20

    Content Type: The Boardroom Report

    17 Oct 2012

    Business as usual when it comes to continuous disclosure, Men and women differ on diversity, Ruling casts doubt on licensing of litigation funders, Ten disciplines for positive mentoring outcomes, ASX audit reports with going concern issues jump Business as usual when it comes to continuous dis...

  • Vol 10 Issue 17

    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...

  • Vol 10 Issue 16

    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...

  • Volume 10 Issue 14

    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...

  • Vol 10 Issue 13

    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...

  • All directors to bear the brunt as Government fails to target real phoenix company operators

    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 ...

  • Crunching the numbers

    Content Type: CDM Article

    01 May 2012

    Sam Walker investigates how directors can better evaluate the budget papers that are soon to appear in their board packs as organisations prepare for the next financial year. Love it or hate it, crunching the numbers is crucial to any successful business. Without a financial plan to g...