Topic: Financial Reporting

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Plain speaking

1 May 2022 | Christopher Niesche

Clarify, simplify and don’t mess around — at the Australian Governance Summit, Westpac chair and banker of 46 years John McFarlane OBE MAICD said leadership for the times involves individu...

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...

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.

Financial Reporting

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.

Financial Reporting

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

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.

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