Topic: Financial Reporting

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Submission to the AASB on special purpose Financial Statement Problems Phase 2 (Medium-term Approach...

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...

The real wages vs productivity gap

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

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

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...

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...

Honouring the breach

With ASIC’s ongoing breach reporting surveillance project into banks revealing that on average it takes four years for breaches to be identified for investigation, it is abundantly clear that breach r...

50 Matters To Be Considered Before Signing A Company's Financial Statements

The Corporations Act 2001 (Cth) requires listed companies, certain public companies and certain proprietary limited companies, to prepare financial reports for in accordance with the Australian Accoun...

Controversial changes proposed for financial reporting

As a director, do you approve publicly lodged ‘special purpose financial statements’?

AASB's 3 new accounting standards board directors should be across

The new AASB standards will affect how board directors and organisations tackle their accounts and financial reports.

The Role of the Company Secretary: Extract on Integrity

This exclusive excerpt from Jennifer Robertson’s FAICD authoritative text on The Role of the Company Secretary focuses on integrity and the need for transparent reporting and disclosure. As a portfo...
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