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  1. 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...

  2. 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...

  3. Submission on mandatory minimum disclosures in for profit special purpose reports

    CA ANZ/CPA Australia submission does not support AASB proposals for additional disclosures...

  4. 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...

  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...

  6. Submission on NCEA level 1 Provisional Subject List

    Feedback to the Ministry of Education on their Provisional Subject List for NCEA Level 1...

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  7. 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...

  8. 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...

  9. 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?...

  10. 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...

  11. 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...

  12. 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...

  13. Open letter to the Prime Minister

    Clear, reliable reporting is more important than ever in the current environment...