Policy Search Results

This section includes all our published policy submissions. 

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1-4 of 4 results

  • Submission to Treasury on Audit Quality Review

    Content Type: Policy Submission

    07 May 2010

    This submission to Treasury is in response to the discussion paper entitled Audit Quality in Australia: A Strategic Review. As directors are ultimately responsible for the company’s financial reports and for the audit process, the Australian Institute of Company Directors is interested to ensure t...

  • Submission to AASB Differential Reporting Framework

    Content Type: Policy Submission

    22 Apr 2010

    On 22 April 2010 the Australian Institute of Company Directors lodged a submission with the Australian Accounting Standards Board (AASB) relating to the AASB’s Exposure Draft 192 Differential Reporting Framework and the accompanying consultation paper Differential Financial Reporting – Reducing Disc...

  • Submission to Treasury on Access to Share Registers and the Regulation of USO Options Paper

    Content Type: Policy Submission

    23 Jul 2009

    Currently companies are unable to refuse access to share registers where the directors of the company believe the information will be misused. A ‘proper purpose’ test would fairly balance the need to facilitate corporate governance and commercial dealings on the one hand and the protection of shareh...

  • IASB discussion paper preliminary views on financial statement prsentation

    Content Type: Policy Submission

    08 Apr 2009

    AICD strives to promote the simplicity, transparency, consistency and decision usefulness of financial reports and wishes to provide some general comments in response to the IASB paper Preliminary views on financial statement presentation. AICD has also produced 2 publications to support this - Unde...