Submissions
Recent submissions by the Group of 100.
Financial Reporting
Submissions to the IASB and AASB on Exposure Drafts, Invitations to Comment and Discussion Papers as well as other reporting issues; the FRC on strategy issues; and on related topics such as integrated reporting and auditing.
- CP 265 ‘Communicating audit findings to directors, audit committees or senior managers’ 24/10/16
- ED/2016/1 “Definition of a Business 24/10/16
- Trustees Review of Structure and Effectiveness 09/08/16
- Tech Neutrality 22/06/16
- ED/2015/8 ‘Application of Materiality to Financial Statements’ 16/02/16
- ED/2015/10 ‘Annual Improvements to IFRSs’ 04/02/16
- ED/2015/11 ‘Applying IFRS 9 Financial instruments with IFRS 4 Insurance contracts’ 04/02/16
- ED/2015/9 ‘Transfer of investment property’ 04/02/16
- Submission to IASB: Agenda Consultation 2015 07/12/15
- Submission to IASB: Review of Structure and Effectiveness 30/11/15
- ED/2015/6 Clarifications to IFRS 15/10/15
- ED/2015/4 Updating references to the Conceptual Framework 15/10/15
- ED/2015/3 Conceptual Framework for financial reporting 15/10/15
- ED/2015/7 Effective date of amendments to IFRS 10 and IAS 28 28/09/15
- ED/2015/5 Re-measurement of a Plan Amendment 28/09/15
- ED/2015/1 Classification of liabilities 26/05/15
- Guidance Note 8: Analyst and investor briefings, analyst forecasts, consensus estimates and earnings surprises 23/04/15
- IASB: DP/2014/2 Reporting the financial effects of rate regulation 21/01/15
- IASB: ED/2014/4 Measuring quoted investments in subsidiaries, joint ventures and associates at fair value 13/01/15
- IIRC: Assurance on Integrated Reporting
09/12/14 - IASB: ED/2014/3 Recognition of Deferred Tax Assets 09/12/14
- AASB: ED 255 Financial Reporting Requirements 24/11/14
- AASB: ED 256 Removal of cross references from financial statements to other documents 24/11/14
- Treasury: Simple Corporate Bonds 12/11/14
- IASB: DP/2014/1 Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging 23/10/14
- Financial System Inquiry: Corporate Bond Market 16/09/14
- Treasury: Treasury Regulation Amendment (Repeal Day) Bill 2014 11/09/14
- IASB: ED/2014/2 Amendments to IAS 1Annual Improvements to IFRSs: 2012–2014 Cycle 05/09/14
- IASB: ED/2014/1 Amendments to IAS 1Annual Improvements to IFRSs: 2012–2014 Cycle 23/06/14
- ASIC: ASIC’s Deregulatory Initiatives 02/06/14
- CDSB: Climate Disclosure Standards Board (CDSB) Framework 26/05/14
- Treasury: Remuneration Report Regulations 03/04/14
- IASB: ED/2013/11 Annual Improvements to IFRSs: 2012–2014 Cycle 05/02/14
- IASB: ED/2013/10 Equity Method in Separate Financial Statements 05/02/14
- IASB: Review of Conceptual Framework for Financial Reporting 15/01/14
- IASB: ED/2013/7 Insurance Contracts 05/11/13
- IAASB: Reporting on Audited Financial Statements 30/09/13
- IASB: ED/2013/6 Leases 19/09/13
- IASB: ED/2013/8 Agriculture: Bearer Plants 19/09/13
- IIRC: Integrated Reporting Consulation Draft 15/07/13
- IASB: ED/2013/3 Financial Instrument: Expected Credit Losses 15/07/13
- IASB: ED/2013/4 Defined Benefit Plans: Employee Contributions 17/06/13
- Professional Standards Council: Limitation on Liability: Accountants 17/04/13
- IASB: ED/2012/4 Classification and Measurement – Limited Amendments to IFRS 9 20/03/13
- AASB: ED 233 Australian Additional Disclosures – Investment Entities 20/03/13
- Treasury: Options Paper – Use of Standard Business Reporting for Financial Reports 20/03/13
- IASB: Discount Rates 18/03/13
- IASB: ED/2013/1 Recoverable amount disclosures for non-financial assets 18/03/13
- IASB: ED/2012/2 Annual Improvements to IFRSs 2011 – 2013 cycle 12/02/13
- IASB: ED/2012/3 Equity Method: share of other net asset changes 12/02/13
- IASB: ED/2012/6 Sale on contribution of assets between an investor and its associate or joint venture 12/02/13
- IASB: ED/2012/7 Acquisition of an interest in a joint operation 12/02/13
- IASB: ED/2012/5 Clarification of acceptable methods of Depreciation and amortisation 11/02/13
Corporate Governance
Submissions relating to Corporations Law requirements and to regulatory bodies such as ASIC and Treasury.
- Treasury: Corporations Law Amendments 23/03/15
- Senate Economics Legislation Committee: Corporations Legislation Amendment (Deregulatory and other measures Bill 2014) 13/01/15
- Treasury: Corporations Law Amendments 2014 (PDF) 04/05/14
- Treasury: Corporations Legislation Amendment (Remuneration Disclosures and other Measures) Bill 2012 07/02/13
Taxation
Submissions on proposed tax amendments and issues relating to tax reform.
- DIVERTED PROFITS TAX (DPT) 14/07/16
- Board of Taxation ‘Voluntary Tax Transparency Code’ 28/02/16
- Treasury: Re: think – Tax reform discussion paper 05/06/15
- Assistant Treasurer: Restoring Integrity in the Australian Tax System 02/12/14
- Addressing Profit Shifting through the Artificial Loading of Debt in Australia by Multinationals 10/07/13
Other
Submissions on other issues and topics such as business deregulation.
