Submission on classification of a foreign exchange difference from an intragroup loan
CA ANZ submission to IFRS Interpretations Committee on classification of a foreign exchange difference from an intragroup loan...
Policy submissions
View our recently lodged policy submissions and search by topic area
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Joint submission on IAASB’s narrow scope amendments on use of experts
CA ANZ / ACCA joint submission on IAASB’s consultation in relation to narrow scope amendments on the use of experts...
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Joint submission on IPSASB ED 93 Definition of Material
CA ANZ / CPA Australia joint submission on IPSASB on ED 93 Definition of material...
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Submission on independence for audits of investment schemes
CA ANZ considers the Code as sufficiently robust to address auditor independence for all relevant parties to CIVs/pension funds...
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Joint submission on proposed changes to the IFRS Foundation Due Process Handbook
CA ANZ and CPA Australia respond to proposed amendments to the IFRS Foundation Due Process Handbook...
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Joint submission on IAASB’s final decision regarding differential auditing requirements
CA ANZ and ACCA joint submission on IAASB’s consultation in relation to differential auditing requirements to applying to publicly traded entities...
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Joint submission on changes to accounting for provisions
CA ANZ and CPA Australia respond to the IASB’s proposed targeted improvements to IAS 37 Provisions, Contingent Liabilities and Contingent Assets...
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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 public sector climate-related disclosures
CA ANZ / CPA Australia joint submission to the IPSASB on Sustainability Reporting Standards (SRS) Exposure Draft ED 1 Climate-related Disclosures...
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Joint submission on recognition of climate-related intangible assets
CA ANZ and CPA Australia respond to IFRIC Tentative Agenda Decision: Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38)...
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Joint submission on proposed revisions to equity accounting
Joint CA ANZ / CPA Australia submission to the IASB on ED Equity Method of Accounting (IAS 28)...
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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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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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Joint submission to IAASB on proposed revised ISA 240
CA ANZ / ACCA submission to the IAASB on proposed ISA 240 (Revised) The auditor’s responsibilities relating to fraud in an audit of financial statements...