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Guidance for policy makers: Writing effective legislation for annual financial reporting in Australia
This paper is intended to assist regulators, government departments and others who wish to include financial reporting and assurance requirements in policy such as legislation, regulations or...
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Directors’ responsibilities for financial reporting
This guide has been prepared to assist directors understand and fullfil their responsibilities in relation to financial reporting...
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Revenue blueprint
Part of our interactive financial reporting blueprint series, this guides you through some of the key recognition, measurement and disclosure requirements when accounting for revenue...
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Financial instruments blueprint
Part of our interactive financial reporting blueprint series, this guides you through some of the key recognition, measurement and disclosure requirements when accounting for financial instruments...
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Leases blueprint
Part of our interactive financial reporting blueprint series, this guides you through some of the key recognition, measurement and disclosure requirements when accounting for leases...
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It’s time to improve disclosure of intangibles
In this article, Robert Keys, from the AASB, explains why a review of the accounting requirements for intangible assets is needed and why the AASB has published a Staff Paper on the topic...
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New survey: Investor confidence plummets amid market uncertainty
A new survey shows investor confidence in local and international capital markets is now lower than it was at the depth of the COVID pandemic...
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Australian and New Zealand Financial Reporting Benchmark 2022
CA ANZ joint financial reporting benchmarks and data-driven research insights reports with the University of Melbourne and the University of Queensland...
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Climate-related risks are having an impact
CA ANZ joint research report on the impact of climate-related risks on statutory financial statements and key audit matters in auditors’ reports...
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For-profit accounting changes mandatory from 30 June 2022
CA ANZ members were heard regarding a new reporting framework being implemented by the Australian Accounting Standards Board...
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Submission on Narrow scope amendments to AASB 1058
Joint CA ANZ / CPA Submission on proposed narrow scope amendments to AASB 15 and AASB 1058...
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What the new APES 320 means for CAs
The APESB has a new APES 320 quality standard specifically for non-assurance services, effective from 1 January 2023...
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Submission on AASB five year work plan
CA ANZ submission on AASB ITC 46 AASB Agenda Consultation 2022—2026...
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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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Starting a sustainability reporting revolution
Investors are demanding better reporting on ESG issues and a new sustainability standard setter may deliver what’s required...