Policy Search Results

This section includes all our published policy submissions. 

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1-17 of 17 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...

  • ED 148 Presentation of Financial Statements

    Content Type: Policy Submission

    14 Jun 2006

    AICD is concerned that SMEs are disadvantaged by the imposition of AIFRS due to the costs involved and because it runs contrary to the Australian Government's stated objective of reducing red tape. AICD Submission to AASB on ED148

  • Draft Memorandum of Understanding on the role of Accounting Standard Setters and their relationshi

    Content Type: Policy Submission

    28 Jul 2005

    Mr Warren McGregorInternational Accounting Standards Board30 Cannon StreetLondon EC4M 6XHUNITED KINGDOM Dear Mr McGregor, Draft Memorandum of Understanding on the role of Accounting Standard - Setters and their relationship with the International Accounting Standards Board (IA...

  • Financial Reporting Council Meetings

    Content Type: Policy Submission

    05 Apr 2005

    The Hon Chris Pearce MAICD MPParliamentary Secretary to the TreasurerHouse of RepresentativesParliament HouseCanberra ACT 2600 Dear Mr Pearce, Financial Reporting Council Meetings I am writing to you in relation to the outcome of the Financial Reporting Council's (FRC) recent re...

  • Public Company Accounting Oversight Board PCAOB Rule Making Docket Matter No 017

    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 ...

  • Inquiry into Australian Accounting Standards Inquiry

    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...

  • Financial Reporting Council FRC Review of Operations papers Papers Meetings and consultation

    Content Type: Policy Submission

    02 Dec 2004

    The functions of the FRC cannot clearly be identified with either regulatory bodies such as ASIC and APRA or the accounting and auditing standard setters. The FRC's current representational-style membership does not dispense with the need for public meetings . The AICD considers that public meetings...

  • Law Reform Payment of Dividends

    Content Type: Policy Submission

    05 Aug 2004

    5 August 2004 Mr Michael RawstronGeneral ManagerCorporations and Financial Services DivisionTreasuryLangton CresPARKES ACT 2600 Dear Michael, Law Reform: Payment of Dividends I am writing to you at the request of the AICD Reporting Committee to urge that the government exped...

  • Exposure Draft 129 Disclosing the impact of adopting AASB equivalents to IASB standards

    Content Type: Policy Submission

    16 Feb 2004

    Exposure Draft 129 Disclosing the impact of adopting AASB equivalents to IASB standards - submission Exposure Draft 129 Disclosing the impact of adopting AASB equivalents to IASB standards - cover letter  16 February 2004TO: The Chairman, Austr...

  • Submission to Department of the Treasury on the 2004 Federal Budget

    Content Type: Policy Submission

    24 Oct 2003

    2004 Budget Submission Submission to Department of Treasury on 2004 Federal Budget 24 October 2003 Australian Institute of Company Directors Australian Institute of Company Directors (AICD) is the peak organisation representing the interests of com...

  • CLERP 9 Corporate Disclosure Strengthening the Financial Reporting Framework

    Content Type: Policy Submission

    22 Nov 2002

    Submission to Treasury: 22 November 2002 Treasury CLERP 9 CORPORATE DISCLOSURE STRENGTHENING THE FINANCIAL REPORTING FRAMEWORK Australian Institute of Company Directors Australian Institute of Company Directors (AICD) is the peak organisation representing the interests of company directors in Au...

  • Payment of Dividends under the Corporations Act 2001

    Content Type: Policy Submission

    05 Jul 2002

    Submission to The Chairman, Legislation Review Board, Australian Accounting Research Foundation 5 July 2002The Chairman, Legislation Review Board, Australian Accounting Research Foundation PAYMENT OF DIVIDENDS UNDER THE CORPORATIONS ACT 2001 I am writing to you on behalf of the Australian Instit...

  • Accounting For Intangible Assets

    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...

  • Accounting for Intangibles

    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...