Topic: Financial Reporting

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Submissions to AASB on special purpose financial statements and simplified disclosure

29 November 2019

The AICD has made a submission to the AASB accepting the need to remove special purpose financial statements with a request that the transition period be moved to two years to allow a proper adjustmen...

Financial Reporting

Finance Fundamentals for Directors 2nd Edition

10 July 2019

The world in which we live is growing more complex and many directors in Australia report it has become more difficult over the years for them to deal with the increasing complexity of financial state...

Financial Reporting

The end of financial year checklist every director needs

1 June 2019 | Zilla Efrat

From assets to leasing, with the end of financial year fast approaching, here's a checklist for directors to ensure best business practice in the new financial year.

Financial Reporting

Good news for small business

29 April 2019 | Kerry Hicks

An increase in the thresholds that define a large proprietary company will mean that about 2,220 small companies will no longer have to lodge publicly available financial statements with ASIC. Accordi...

Exposure Draft – Proprietary Company Thresholds

14 December 2018

On 14 December 2018 the AICD lodged a submission with Treasury on the Exposure Draft – Corporations Amendment (Proprietary Company Thresholds) Regulations 2018.

Financial Reporting

Special purpose Financial Statement Problems Phase 2 (Medium-term Approach)

9 November 2018

The AICD does not support the AASB’s preferred Phase 2: Medium-term Approach which involves removing the ability for non-publicly accountable entities to prepare and lodge special purpose financ...

Financial Reporting

The real wages vs productivity gap

1 November 2018 | Saul Eslake

Real wages haven't been keeping pace with productivity for a while, which has put a constraint on overall sustainable economic growth.

Banking & Financial Services Royal Commission: Interim Report statement

28 September 2018 | Angus Armour FAICD

On 28 September, the Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry handed down its Interim Report.

ASIC calls out inadequate breach reporting in financial services

27 September 2018 | Sally Linwood MAICD

A new ASIC report has found significant breaches by financial institutions cost consumers $500m from 2014 to 2017. The regulator has clearly signalled that boards need take a more active role on breac...

Submission on the Short-term Approach in Adopting the IASB Conceptual Framework and the Reporting En...

16 August 2018

On 16 August 2018 the AICD lodged a submission (Phase 1 submission) with the Australian Accounting Standards Board on the short-term approach proposed in the Consultation Paper (CP) – Applying the IAS...

Financial Reporting

SHOWING 1 - 10 OF 31 RESULTS

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