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Progress on Corporate Climate-related Disclosures 2024 Report (IFRS Foundation)
Access this 2024 IFRS report that sets out global progress towards both mandated and voluntary corporate climate-related disclosures...
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Joint submission on a simplified reporting standard for smaller NFPs
CA ANZ and CPA Australia joint submissions to AASB on ED 334 and ED 335 proposed Tier 3 standard for smaller NFPs...
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Joint submission on tangible natural resources
CA ANZ and CPA Australia joint submission to the IPSASB on Exposure Draft ED 92 Tangible Natural Resources...
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Joint submission on CS 16 Reportable Situations – Additional Relief
Joint submission on CS 16 Reportable Situations – Additional Relief...
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Joint submission on amendments to IPSAS to extend application of current operational value
CA ANZ / CPA Australia joint submission to IPSASB on Amendments to IPSAS as a Result of the Application of IPSAS 46 Measurement...
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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...
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Joint submission on Payment Times Reporting Scheme updated guidance
CA ANZ and CPA Australia jointly provide feedback to Payment Times Reporting Regulator on updated guidance...
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Submission to XRB on proposed amendments to the New Zealand Climate Standards
CA ANZ submission to XRB on proposed amendments to the NZ climate standards...
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Investor confidence is variable in 2024
In its sixth year, the Investor Confidence survey shows Australian investors remain confident but New Zealand investors are concerned about the NZ economy...
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Submission on the Regulatory Systems (Economic Development) Amendment Bill
CA ANZ submission to the Economic Development, Science and Innovation Committee on the Regulatory Systems (Economic Development) Amendment Bill...
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Third joint submission on global reporting guidance for NFPs
CA ANZ / CPA Australia joint submission provides feedback on the third and final exposure draft of the INPAG...
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Q&A: New Zealand look-through company (LTC) paying dividends
This technical Q&A answers: Can a New Zealand look-through company (LTC) pay dividends if it has negative retained earnings?...
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Guidance for writing effective policy for financial reporting and assurance in New Zealand
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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CA ANZ responds to Payment Times Reporting Rules amendments
CA ANZ response to Treasury’s exposure draft on proposed changes to the rules which support Payment Times Reporting...
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Q&A: Financial assets with contingent features
This technical Q&A answers: Could a financial asset with a contingent feature that changes the amount or timing of contractual cash flows meet the solely payments of principal and interest test?...
