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Australian institute of Company Directors (beta)
Topic: Financial Reporting
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Governance Leadership Centre
Critical reporting risks boards should consider when reviewing financials
22 October 2020
Insights from BDO’s recent Financial Reporting Risk Review show that of the major concerns currently facing organisations across corporate Australia, cash flow is the most pressing financial rep...
Board and management
The challenge of corporate balance sheets in 2020
1 October 2020 | Christopher Niesche
Managing company assets and liabilities is a tough task during the biggest recession in almost a century. Directors outline how their boards are responding.
6 tips for dealing with financial reporting during COVID-19
1 September 2020 | David McElrea
The complexities of disclosure required in financial reports has created a challenging reporting environment. Here's what directors need to know.
AICD, CA ANZ and CPA Australia release COVID-19 annual reporting guidance
13 July 2020
The Australian Institute of Company Directors (AICD), Chartered Accountants Australia and New Zealand (CA ANZ) and CPA Australia have joined together to publish guidance on the disclosure and reportin...
Impacts of COVID-19 on annual report disclosures: A guide for directors, preparers and auditors
10 July 2020
The AICD along with professional accounting bodies, Chartered Accountants Australia & New Zealand and CPA Australia, have jointly written a new guide covering the unique proble...
Assessing going concern for financial statements
1 July 2020 | David McElrea
Directors must be confident their enterprise can continue operating into the foreseeable future when preparing to sign off financial statements.
AICD submission to the Senate Select Committee
28 May 2020
On 28 May 2020, the AICD made a submission to the Senate Select Committee on COVID-19. The submission focuses on the AICD’s current perspective on regulatory and reform priorities to accelerate ...
Is your audit committee asking these questions?
27 May 2020 | Aletta Boshoff
As audit committees navigate the practical challenges of accounting, reporting and disclosing the impacts of COVID-19 and new Accounting Standards for 30 June 2020, the following series of questions a...
Disclosure obligations greater than ever
9 April 2020
AIRA CEO Ian Matheson navigates the maze of COVID-19 uncertainty.
Certainty for NFPs and Charities
1 April 2020
On 1 April, the AICD sent a letter to Senator the Hon Zed Seselja (Assistant Minister for Finance, Charities and Electoral Matters) outlining the need for an urgent government relief package for the N...