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Governance Leadership Centre
AASB Accounting Standards – Revised definition of not-for-profit (NFP) entity
9 September 2019
On 9 September the AICD made a submission to the Australian Accounting Standards Board on their proposal to amend the definition of a not for profit entity and provide implementation guidance on the n...
Right of Use Assets of Not-for-profit entities (ie Peppercorn leases)
7 December 2018
On 7 December 2018 the AICD responded to an Exposure Draft (ED) issued by the Australian Accounting Standards Board (AASB) ED 286 – Amendments to Australian Accounting Standards – Right-of...
The questions directors should ask to ensure organisations are ready for the new AASB 9, 15, 16 and ...
10 October 2018 | Aletta Boshoff
Aletta Boshoff, IFRS Advisory Partner at BDO in Australia, outlines the tough questions directors should be asking now.
Directors, are you across the new accounting standards?
1 August 2018 | John Price
ASIC Commissioner John Price says companies should focus on new requirements that can materially affect their assets, liabilities and profits for FY 18 financial reports.
AASB's 3 new accounting standards board directors should be across
1 June 2018
The new AASB standards will affect how board directors and organisations tackle their accounts and financial reports.
Advocacy: In the Spotlight
27 February 2018 | Louise Petschler MAICD
Gender parity, International Women’s Day, the AICD’s annual not-for-profit survey and special purpose financial accounts are front of mind this month, writes Louise Petschler MAICD.
Bringing to life the value creation process in corporate reporting
22 February 2018 | Kerry Hicks
The reporting process should be seen as an investment which can bring huge rewards, says Dr Carol Adams.
Board and management
Advocacy: New Regulators at the Reins
30 January 2018 | Louise Petschler GAICD
New chiefs take the helm at both the Australian Securities and Investments Commission and the Australian Charities and Not-for-profits Commission, writes Louise Petschler MAICD.
Advocacy: Reform School
1 November 2017 | Louise Petschler MAICD
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...
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 ...