Policy submissions

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  1. Submission on IPSASB Exposure Draft 63 Social Benefits

    CAANZ broadly supported a number of proposals in the ED, but made a few key recommendations...

    • File type: PDF
    • Size: 0.2 MB
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  2. Submission on the Taxation (Neutralising Base Erosion and Profit Shifting) Bill

    CA ANZ supports the introduction of the Bill because BEPS is undesirable, in particular, it affects the public perception, and thus the integrity, of the tax system. However, our submission sets out...

    • File type: PDF
    • Size: 1.6 MB
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  3. Joint Submission by CAANZ and ACCA on Monitoring Group consultation paper

    CAANZ response to the Monitoring Group consultation paper highlighting consequences of the proposed changes and presenting an overall support for continual review and improvement of standard setting...

    • File type: PDF
    • Size: 0.4 MB
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  4. Monitoring Group Consultation: Strengthening the governance and oversight of the international audit-related standard-setting boards in the public interest

    CAANZ response to the Monitoring Group consultation paper highlighting consequences of the proposed changes and presenting an overall support for continual review and improvement of standard setting...

    • File type: PDF
    • Size: 0.3 MB
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  5. Accounting for revenue and non-exchange expenses

    There is divergence in accounting treatment of revenue and expenses in the public sector. This IPSASB consultation paper proposes an alternative model for each...

    • File type: PDF
    • Size: 0.2 MB
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  6. Joint submission with ACCA on Principles of Disclosure

    This discussion paper from the IASB looks at possible solutions to the “disclosure problem” as part of its Disclosure Initiative project...

    • File type: PDF
    • Size: 0.6 MB
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  7. Submission on IPSASB consultation paper accounting for heritage items

    CA ANZ response on the IPSASBs consultation on financial reporting for heritage in the public sector...

    • File type: PDF
    • Size: 0.3 MB
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  8. Joint ACCA and CA ANZ submission on IESBA’s proposed application material on professional scepticism and professional judgement

    Overall ACCA and CA ANZ supported the IESBA’s proposed application material and the direction of the project, which seeks to determine a relationship between compliance with the fundamental principles...

    • File type: PDF
    • Size: 0.3 MB
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  9. ED Part C and Safeguards in the Code

    Submission on Exposure Drafts - Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice (Part C) and Proposed...

    • File type: PDF
    • Size: 1.7 MB
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  10. New Zealand’s implementation of the multilateral convention to implement tax treaty related measures to prevent BEPS

    CA ANZ’s submission on New Zealand’s proposal to adopt the Multilateral Convention to counter Base Erosion and Profit Shifting...

    • File type: PDF
    • Size: 0.7 MB
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