Topic: Accounting

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New NFP financial reporting framework on the way

Recent attention from government, standard setters and academics may signal major revisions to Australia’s financial reporting framework for not-for-profits

Advocacy: Reform School

Sufficient time must be allowed to thoroughly examine proposed changes to laws and regulations to guarantee a fair and effective outcome. The overhasty review period for the Banking Executive Accounta...

Advocacy: The Full Monty

Accounting standards are front of mind as a new discussion paper addresses the intricacies of disclosure.

Disclosure Initiative – Principles of Disclosure

On 4 September 2017 the AICD lodged a submission to both the Australian Accounting Standards Board and the International Accounting Standards Board on Discussion Paper DP/2017/1 Disclosure Initiative ...

ASIC gets busy with financial reports and information for directors

ASIC has released a number of resources to assist preparers, directors and auditors improve the quality of financial reports in the FY17 reporting season. AICD Senior Policy Adviser, Kerry Hicks, unpa...

What directors need to know: FY17 financial reporting

While directors are not expected to be accounting experts, they play an important role in ensuring the accuracy and quality of annual financial reports. Aletta Boshoff, IFRS Advisory Specialist at BDO...

Submission on Exposure Draft on Proposed International Standard on Auditing 540 (Revised): Auditing ...

On 11 July 2017, the AICD lodged a submission to the International Auditing and Assurance Standards Board on Exposure Draft on Proposed International Standard on Auditing 540 (Revised): Auditing Accou...

The Regulator - Primed for action

John Price outlines the three new accounting standards and their significant implications for boards and directors.

Exposure Draft ED277: Reduced Disclosure Requirements for Tier 2 entities

On 9 June 2017, the AICD lodged a submission to the Australian Accounting Standards Board on ED 277: Reduced Disclosure Requirements for Tier 2 Entities.

Heating up on Climate Change Disclosures

Climate change disclosures are inconsistent, incomparable and of poor quality. Is more regulation the answer for the Australian government?
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