Topic: Financial Reporting

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AICD, CA ANZ and CPA Australia release COVID-19 annual reporting guidance

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

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

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

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?

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.
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