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Governance Leadership Centre
Advocacy: The Full Monty
26 September 2017 | Louise Petschler MAICD
Accounting standards are front of mind as a new discussion paper addresses the intricacies of disclosure.
Disclosure Initiative – Principles of Disclosure
4 September 2017
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 ...
Finance and Insurance
ASIC gets busy with financial reports and information for directors
12 July 2017 | Kerry Hicks
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
12 July 2017 | Aletta Boshoff
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 ...
10 July 2017
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
1 July 2017 | John Price
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
9 June 2017
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
25 May 2017 | Kerry Hicks
Climate change disclosures are inconsistent, incomparable and of poor quality. Is more regulation the answer for the Australian government?
Corporate social responsibility
Economy and society and sustainability
The long-awaited not-for-profit accounting standard improvements
8 March 2017 | Kerry Hicks
The recent release of three new accounting standards bring the biggest changes to not-for-profit accounting seen this century.
ATO provides tailored tax risk management guide for directors
8 March 2017 | Kerry Hicks
The ATO has released a new guide for directors on their role in overseeing an organisation’s tax risk protocols, writes AICD’s Senior Policy Adviser Kerry Hicks.
Duties and responsibilities