Policy submissions

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Showing results 16-25 of 25

  1. Joint submission on IFRIC’s interpretation of revised IAS 1

    CA ANZ and CPA seeks revision of IFRIC’s interpretation of the revised current/ non-current requirements in IAS 1...

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  2. Joint submission on business combinations, goodwill and impairment

    CA ANZ welcome the IASB’s efforts to improve information provided in respect of business combinations, including the disclosures about acquisitions and accounting for goodwill...

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  3. Joint submission to IASB IFRS for SME's alignment

    CA ANZ/ CPAA submission supports IASB’s work to update IFRS for SME’s standard to support global SME sector reporting needs...

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  4. Submission on the proposed changes to the face of the profit or loss statement

    CAANZ’s submission to the IASB supports the direction of the proposals and highlights stakeholder’s feedback and recommendations for further refinement...

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  5. Submission on delaying implementation of service performance reporting requirements in New Zealand

    CA ANZ submission supports proposals to delay the mandatory implementation of FRS 48 in New Zealand by one year...

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  6. Submission on Going concern additional disclosure requirements in NZ FRS 44 and PBE IPSAS 1

    CA ANZ submission supports aligning the disclosure requirements in the accounting standards with those in the auditing standards on going concern for for-profit and public benefit entities...

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  7. Submission on the Improving business-to-business payment practices in New Zealand Discussion Paper

    Our submission to the Ministry of Business, Innovation and Employment on proposals addressing extended payment terms and late payments...

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  8. COVID-19 Rent concessions and IFRS 16

    Joint submission supports planned COVID-19 related amendments to IFRS 16 Leases...

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  9. Submission on Targeted Review of the New Zealand Accounting Standards Framework

    Is it functioning as anticipated and achieving its original objectives?...

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  10. Submission on proposed amendments to IFRS 17 Insurance Contracts

    CA ANZ and CPA Australia provided a joint submission to the IASB...

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