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Content Type:
Policy Submission
28 Mar 2013
On 28 March 2013 the Australian Institute of Company Directors lodged a submission with the Australian Accounting Standards Board (AASB) in response to their exposure draft ED 233: Australian Additional Disclosures – Investment Entities (ED 233).
The Australian Institute of Company Directors do n...
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Content Type:
Policy Submission
08 Oct 2012
This submission is in response to the International Auditing and Assurance Standards Board (IAASB) Consultation Paper, Improving the Auditor's Report.
In the submission we highlight some of our concerns about the proposal in the Consultation Paper to introduce a section to the...
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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
12 May 2011
This submission is in response to the Australian Securities and Investments Commission's Consultation Paper, 'Disclosing financial information other than in accordance with accounting standards', released on 24 March 2011.
The submission expresses our concerns about developing these guideli...
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Content Type:
Policy Submission
14 Feb 2005
From the perspective of an Australian director, the proposed rules appear to raise significant issues for foreign registrants that will impact on how directors, and more particularly audit committees, satisfy the requirements under Sarbanes-Oxley and the Securities and Exchange Commission’s auditor ...
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Content Type:
Policy Submission
20 Jan 2005
The AICD is concerned that the short time available for consultation means that the AICD has not had the opportunity of considering the detail of the proposed Standards and their consistency with the Corporations Act. The transition to international accounting standards is one of the most significan...
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Content Type:
Policy Submission
23 Aug 2004
Current review of the IASCF Constitution. The IASB should consist of a minimum of ten full-time members with relevant, recent experience in applying accounting standards. Australian Institute of Company Directors believes that amending the Constitution to permit the appointment of part-time members ...
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Content Type:
Policy Submission
06 Mar 2003
Submission to International Accounting Standards Board on Exposure Draft 2 Share-Based Payment
Submission to IASB
Submission
to
INTERNATIONAL ACCOUNTING STANDARDS BOARD
on
EXPOSURE DRAFT 2 SHARE-BASED PAYME...
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Content Type:
Policy Submission
03 Sep 2001
Submission to Mr Keith Alfredson, Chairman, Australian Accounting Standards Board.
3 September 2001Mr Keith Alfredson, Chairman, Australian Accounting Standards Board ACCOUNTING FOR INTANGIBLE ASSETS I refer to your letter of 9 August 2001 and to our recent telephone conversation. I understand f...
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Content Type:
Policy Submission
16 Jul 2001
Submission to Mr Keith Alfredson, Chairman, Australian Accounting Standards Board.
16 July 2001Mr Keith Alfredson, Chairman, Australian Accounting Standards Board ACCOUNTING FOR INTANGIBLES As you are aware, the Australian Institute of Company Directors (AICD) has a keen interest in the topic of...
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Content Type:
Policy Submission
20 Nov 2000
Submission to The Secretary-General, International Accounting Standards Committee.
20 November 2000 The Secretary-General, International Accounting Standards Committee AICD Submission on G4+1 Position Paper - LeasesThe Australian Institute of Company Directors (AICD) appreciates the opportunity ...