Policy submissions

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  1. Submission on IPSASB 2025 Work Program Consultation

    CA ANZ feedback on what financial reporting projects, post-implementation reviews, and sustainability reporting projects the IPSASB should prioritise...

  2. Submission to ISSB proposals relating to SASB standards and amendments to industry-based guidance

    CA ANZ’s responds to ISSB proposals relating to SASB standards and amendments to industry-based guidance...

  3. 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...

  4. 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...

  5. Joint submission on IPSASB ED 93 Definition of Material

    CA ANZ / CPA Australia joint submission on IPSASB on ED 93 Definition of material...

  6. 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...

  7. 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...

  8. 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...

  9. Joint submission on tangible natural resources

    CA ANZ and CPA Australia joint submission to the IPSASB on Exposure Draft ED 92 Tangible Natural Resources...

  10. 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...

  11. 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)...

  12. 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)...

  13. 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...

  14. 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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