Joint submission says consolidation accounting standards generally working well
Joint submission provides feedback that IFRS 10,11 and 12 generally meet their objectives but more comprehensive examples would help application...
Policy submissions
View our recently lodged policy submissions and search by topic area
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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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Submission on Modernising Business Registers (MBR) Program - Transitional Application Periods
CA ANZ has provided feedback on the transitional application periods for the MBR Program...
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Submission on Modernising Business Registers Program
CA ANZ has provided feedback on the data standards and disclosure framework that will support the initial phase of the MBR Program...
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Submission on Lease Liability in a Sale and Leaseback proposals
Our submission recommends the IASB should take a holistic approach in considering various first time implementation issues associated with IFRS 16...
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Submission on Simple Format Reporting Standards in New Zealand
Our submission supports the PIR as it is an important exercise in establishing whether the Tier 3/4 standards remain fit for purpose...
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Joint Submission on Treasury proposals to increase ACNC financial reporting thresholds
Joint CA ANZ/ CPA submission supports Treasury’s proposals to raise the ACNC reporting thresholds but continues to call for broader NFP regulatory reform...
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Submission on changes to Governance Standard three
Governance Standard three is contained within the Australian Charities and Not-for-profits Commission Regulation 2013...
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Joint Submission on Consultation Paper 337 - Extending financial reporting and AGM relief during external administration
Our joint submission proposes extending relief to 12 months to balance the cost to an administration with accountability to shareholders...
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Joint submission on ASIC proposals to remake parent entity financial statements class order
This submission supports ASIC’s proposals to update and reissue its parent entity financial statements class order CO 10/654...
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Submission on ASIC consultation paper 336 Financial Requirements: Treatment of Lease assets
This submission supports ASIC’s proposals to allow inclusion of lease right of use assets in AFSL NTA calculations...
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Joint submission on IFRIC’s interpretation of revised IAS 1
CA ANZ and CPA seeks revision of IFRIC’s interpretation of the revised current/ non-current requirements in IAS 1...
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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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Joint submission on IASB 2021-2 COVID 19 rent concessions
Joint CA ANZ/ CPA submission supports extending the life of COVID 19 rent concessions relief in IFRS 16...
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Joint submission on business combinations, goodwill and impairment
CA ANZ welcome the IASB’s efforts to improve information provided in respect of business combinations, including the disclosures about acquisitions and accounting for goodwill...