Policy submissions

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  1. Submission on Regulatory Assets and Regulatory Liabilities

    CA ANZ and CPA Australia joint submission to the IASB’s Exposure Draft ED/2021/1 on regulatory assets and liabilities...

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  2. Submission on proposed revisions to the definitions of Listed Entity and Public Interest Entity

    Overall, CA ANZ supports the IESBA’s proposals to revise the definition of Listed Entity and Public Interest Entity to promote global consistency...

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  3. Submission on the AUASB's due process framework

    CA ANZ provides submission on the AUASB’s new Due Process Framework for developing, issuing, and maintaining standards and pronouncements...

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  4. Joint submission on Aged Care Royal Commission final recommendations

    CA ANZ and CPA urge recognition of the work of the AASB in developing appropriate financial reporting requirements for Aged Care...

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  5. 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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  6. 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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  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...

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  8. Submission on Targeted Review of the New Zealand Accounting Standards Framework

    Is it functioning as anticipated and achieving its original objectives?...

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  9. Joint Submission on ED293 - Disclosure in Special Purpose Financial Statements of Compliance with Recognition and Measurement Requirements

    CA ANZ / CPA Australia submission recommends the AASB does not proceed with these proposals ahead of completed framework reform...

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