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Tag : Lobbying and Advocacy


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JAB - IAASB - Proposed International Standard on Related Services ISRS 4410 (Revised), Compilation Engagements

Thursday, 31 March 2011

The JAB support the revision of ISRS 4410 and an updated standard addressing practitioner needs in this area is welcomed. However, we waish to draw the IAASB's attention to certain matters.

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JAB - IFAC Exposure Draft Public Interest Framework for the Accountancy Profession

Friday, 25 March 2011

The JAB acknowledge the importance of the concept of the "public interest" to the work of IFAC and its committees, the professional accountancy organisations and others including policy makers, law makers and regulators and support IFAC's initiative in proposing to issue such a Framework.

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JAB - Treasury Discussion Paper - The Clawback of Executive Remuneration where Financial Statements are Materially Misstated

Thursday, 24 March 2011

The JAB do not consider that a reform to clawback director remuneration when financial statements are materially misstated is needed to further enhance Australia's executive remunderation frameworks. We fail to see that the benefits of such a reform outweigh the compliance costs and the DP does not adequately demonstrate the case for introducing a clawback policy.

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JAB - Treasury Discussion Paper - Improving the Taxation of Trust Income

Monday, 21 March 2011

The JAB cannot support the proposal to mandatorily change the definition of income of the trust as a temporary resolution to certain trust issues.

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JAB - AASB Exposure Draft ED 207 Amendments to AASB 7: Tier 2

Tuesday, 8 March 2011

While the JAB understand the AASB's objective in issuing the ED is to ensure that standards issured by the AASB under Tier 2 requirements, we note that this approach can lead to inefficiencies in standard setting. The AASB may be required to alter some of its agreed disclosure requirements shortly thereafter to parallel the disclosure requirements of a later version of the IFRS for SMEs standard.

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JAB - IASB Exposure Draft ED/2010/13 Hedge Accounting

Friday, 25 February 2011

Overall the Joint Accounting Bodies are supportive of the ED as it simplifies hedge accounting, bringing the accounting closer to the entities' risk management strategy.

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JAB - AASB Exposure Draft ED208 on Hedge Accounting

Friday, 25 February 2011

Overall the Joint Accounting Bodies are supportive of the ED as it simplifies hedge accounting, bringing the accounting closer to the entities' risk management strategy.

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JAB - IAASB Proposed IAPS 1000 Special Considerations in Auditing Complex Financial Instruments

Wednesday, 23 February 2011

The IAASB's proposal to provide material to assist auditors in this area is to be welcomed.

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JAB - IFRS Consultation Document: Strategy Review

Tuesday, 22 February 2011

The JAB support the Strategy Review process and would encourage the revision of the objective of the Constitution to better align with the objective of general purpose financial reporting by the IASB and FASB.

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JAB - AASB 03/10 Proposed Standard on Assurance Engagements ASAE 4400 Agreed-Upon Assurance Procedures to Report Factual Findings (Revision of AUS 904)

Thursday, 17 February 2011

The JAB support the revision of AUS 904 Engagements to Perform Agreed-Upon Procedures and an updated standard addressing assurance practitioner needs in this area is to be welcomed. However, we wish to draw the Board's attention to certain matters.

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JAB - AASB GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services

Monday, 14 February 2011

Guidance Statement GS 007 is generally helpful to auditors in addressing many of the complexities that may arise when entities outsource activities to service organisations.

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JAB - AASB Exposure Draft ED 204 Proposed Amendments related to Tier Two Disclosures Under the RDR

Wednesday, 2 February 2011

While the JAB understand the AASB's objective in issuing ED 204 to ensure that standards issued by the AASB contain Tier Two requirements we have serious reservations about this approach as it exposes the domestic standard setter to a series of risks and inefficiencies.

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