Topic: Financial Reporting


Assessing going concern for financial statements

Directors must be confident their enterprise can continue operating into the foreseeable future when preparing to sign off financial statements.

Is your audit committee asking these questions?

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

AIRA CEO Ian Matheson navigates the maze of COVID-19 uncertainty.

Certainty for NFPs and Charities

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...

Coronavirus financial effects - guidance from accounting standards bodies

The accounting standards bodies have released a guide on how organisations should report the impact COVID-19 is having on their business.

Victorian Government's discussion paper on Wage Theft Bill

In March 2020 the AICD made a submission to the Victorian Government over a proposed Bill criminalising wage theft.

Submission to Senate Inquiry on director liability for wage underpayments

The AICD has made a submission to the Senate Standing Committees on Economics Inquiry into the unlawful underpayment of employees' remuneration.

Consultation on the Financial Accountability Regime (FAR)

The AICD has lodged a submission with Treasury on the proposed Financial Accountability Regime (FAR).

Western Australia WHS Bill

On 14 February 2020, the AICD provided a letter to the Western Australian State Government regarding the introduction of the Work Health and Safety Bill 2019 (WA) (Bill).

Pre-Budget Submission 2020-21

On behalf of the Australian Institute of Company Directors (AICD), I am pleased to provide this submission to Treasury ahead of the release of the 2020-21 Federal Budget.
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