Policy submissions

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  1. 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...

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  2. 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...

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  3. 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)...

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  4. Submission on Business Combinations Disclosures Goodwill and Impairment

    CA ANZ / CPA Australia joint submission to the IASB on Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment...

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  5. 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...

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  6. Joint submission on the expected credit loss model

    CA ANZ / CPA Australia joint submission on IASB Request for Information: Post-implementation Review of IFRS 9 Financial Instruments impairment requirements...

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  7. Joint submission on developing an international reduced disclosure regime

    Joint Submission on IASB ED 2021-7 CPA Australia and CA ANZ have welcomed the IASB’s proposals to permit the use of reduced disclosures by subsidiaries without public accountability that choose to or...

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  8. Joint submission on IASB Post-implementation Review of IFRS 9

    CA ANZ / CPA Australia joint submission on IASB Post-implementation Review of IFRS 9 classification and measurement...

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  9. Joint submission on IASB’s new disclosure approach

    CA ANZ / CPA Australia joint submission on IASB Exposure Draft ED/2021/3: Disclosure Requirements in IFRS Standards – A Pilot Approach...

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  10. Joint submission on IPSASB mid-period work program

    CA ANZ / CPA Australia joint submission on IPSASB mid-period work program consultation...

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  11. Submission on IASB’s Request for Information – Third Agenda Consultation

    CA ANZ submission to the IASB’s Request for Information – Third Agenda Consultation...

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  12. 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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