Topic: Financial Reporting

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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.

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...

Financial Reporting

Coronavirus financial effects - guidance from accounting standards bodies

19 March 2020 | David McElrea

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

9 March 2020

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

Financial Reporting

Submission to Senate Inquiry on director liability for wage underpayments

6 March 2020

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

Financial Reporting

Consultation on the Financial Accountability Regime (FAR)

17 February 2020

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

Financial Reporting

Western Australia WHS Bill

17 February 2020

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).

Financial Reporting

Pre-Budget Submission 2020-21

4 February 2020

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.

Financial Reporting

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