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...
Policy submissions
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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 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...
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Submission on simplifying transition to AASB 1060 for Tier 2 NFPs
Joint submission supports proposals to extend disclosure relief for Tier 2 NFPs transiting to AASB 1060...
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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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Joint submission to the IPSASB on revenue and transfer expenses exposure drafts
CA ANZ and CPAA have made a joint submission with CPA Australia on the IPSASB’s three EDs: ED 70 Revenue with Performance Obligations, ED 71 Revenue without Performance Obligations, and ED 72 Transfer...
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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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Submission on charitable fundraising in Australia
CA ANZ calls for and strongly supports a nationally consistent, fit-for-purpose regulatory regime...
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Submission on the proposed changes to the face of the profit or loss statement
CAANZ’s submission to the IASB supports the direction of the proposals and highlights stakeholder’s feedback and recommendations for further refinement...