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New AASB chair’s virtual kick off
The coronavirus pandemic gave Dr Keith Kendall, the new chair of Australia’s accounting standard setter, a curious start...
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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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How coronavirus heightens the risk of fraud
The pandemic delivers a perfect set of circumstances for the fraud triangle – opportunity, motivation and rationalisation...
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Q&A: Financial reporting requirements applicable to large NZ companies
This Q&A answers: What are the financial reporting obligations for a “large company” in New Zealand?...
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Are Australian and New Zealand retail investors still confident in 2020
The confidence that retail investors have in our capital markets is crucial to maintain both the effectiveness of those markets and the health of our economy...
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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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How this AASB/AUASB guidance changes climate risk reporting
The AASB/AUASB guidance turns reporting on climate risk from a corporate social responsibility into a financial one...
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Submission on mandatory minimum disclosures in for profit special purpose reports
CA ANZ/CPA Australia submission does not support AASB proposals for additional disclosures...
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Accounting for entitlements - casual employees
In the wake of recent Federal Court judgements, this guide assists financial statement preparers in Australia to account for entitlements that may arise for regular and systematic casual employees...
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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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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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Submission on ensuring clear consistent disclosure of COVID-19 rent concessions
Joint CA ANZ CPA submission supports updated disclosure requirements in AASB 1060 relating to COVID-19 rent concessions...
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Should auditors reduce their fees during COVID-19?
With clients facing COVID-induced financial strain, there is pressure on auditors to reduce fees. But is it an ethical trap?...
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Submission on costly Payment Times Reporting Framework
Chartered Accountants Australia and New Zealand (CA ANZ) and CPA are strongly supportive of a Payment Times Reporting Framework (the Framework). Small businesses should be paid on time and in a...
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How unbiased is a financial report really?
Research into financial reports has found that the way they’re designed has a big influence on how a business is judged...