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
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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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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 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 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 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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Submission on Business Combinations Disclosures Goodwill and Impairment
CA ANZ / CPA Australia joint submission to the IASB on Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment...
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Joint submission on Financial Instruments with Characteristics of Equity
CA ANZ / CPA Australia joint submission to the IASB on Exposure Draft Financial Instruments with Characteristics of Equity...
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Joint submission on accounting for net zero commitments
CA ANZ / CPA Australia joint submission to IFRS Interpretations Committee on Tentative Agenda Decision: Climate-related Commitments (IAS 37)...
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Joint submission on revenue recognition requirements
CA ANZ / CPA Australia joint submission to IASB Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers...
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Joint submission on the expected credit loss model
CA ANZ / CPA Australia joint submission on IASB Request for Information: Post-implementation Review of IFRS 9 Financial Instruments impairment requirements...
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Joint submission on developing an international reduced disclosure regime
Joint Submission on IASB ED 2021-7 CPA Australia and CA ANZ have welcomed the IASB’s proposals to permit the use of reduced disclosures by subsidiaries without public accountability that choose to or...
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Joint submission on IASB Post-implementation Review of IFRS 9
CA ANZ / CPA Australia joint submission on IASB Post-implementation Review of IFRS 9 classification and measurement...
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Joint submission on IASB’s new disclosure approach
CA ANZ / CPA Australia joint submission on IASB Exposure Draft ED/2021/3: Disclosure Requirements in IFRS Standards – A Pilot Approach...