Policy submissions

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  1. Submission on special purpose reporting reforms and simplified disclosure requirements

    CA ANZ submission to AASB on ITC 56 - a post-implementation review of Tier 2 and the reform to special purpose financial reporting...

  2. Submission on classification of a foreign exchange difference from an intragroup loan

    CA ANZ submission to IFRS Interpretations Committee on classification of a foreign exchange difference from an intragroup loan...

  3. Joint submission on IPSASB ED 93 Definition of Material

    CA ANZ / CPA Australia joint submission on IPSASB on ED 93 Definition of material...

  4. Joint submission on RDR Concessions – NZ IFRS 18

    Disclosure concessions for Tier 2 for-profit entities in NZ IFRS 18...

  5. Joint submission on changes to accounting for provisions

    CA ANZ and CPA Australia respond to the IASB’s proposed targeted improvements to IAS 37 Provisions, Contingent Liabilities and Contingent Assets...

  6. Joint submission on recognition of climate-related intangible assets

    CA ANZ and CPA Australia respond to IFRIC Tentative Agenda Decision: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38)...

  7. Joint submission on proposed revisions to equity accounting

    Joint CA ANZ / CPA Australia submission to the IASB on ED Equity Method of Accounting (IAS 28)...

  8. Joint submission on climate-related and other uncertainties in the financial statements

    CA ANZ / CPA Australia respond to the IASB’s proposed illustrative examples for disclosing climate-related and other uncertainties in financial statements...

  9. Submission on the Australian sustainable finance taxonomy

    ASFI, in partnership with the Commonwealth Treasury is developing an Australian sustainable finance taxonomy...

  10. Submission to the ASX Corporate Governance Council

    CA ANZ has provided feedback to the ASX Corporate Governance Council on its 5th edition of its principles and recommendations...

  11. Joint submission on accounting for net zero commitments

    CA ANZ / CPA Australia joint submission to IFRS Interpretations Committee on Tentative Agenda Decision: Climate-related Commitments (IAS 37)...

  12. Joint submission on superannuation entities’ reporting requirements

    CA ANZ / CPA Australia joint submission to AASB on ITC 54 Post-implementation Review of AASB 1056 Superannuation Entities and Interpretation 1019...

  13. Joint submission on revenue recognition requirements

    CA ANZ / CPA Australia joint submission to IASB Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers...