Financial reporting

Alternate Term Label:
Accounting and reporting standards
NARROWER TERMS
Fact sheet

Fact Check: Ged Kearney says aged care operators do not have to account for how they spend their taxpayer funding. Is she correct?

Labor's Shadow Assistant Minister for Aged Care, Ged Kearney, claimed aged care operators did not have to account for how they spend taxpayer funding. Referring to the “whole aged care sector", she said $20 billion was handed over without proper accountability or transparency, and that...
Report

How has COVID-19 affected financial reporting?

In the early days of New Zealand’s COVID-19-induced lockdown, market commentators speculated on the likely impact on financial reporting. Many of this country’s largest businesses have now reported their full-year earnings and released financial statements. In this overview the authors examine the implications of the...
Book

Sustainable Development Goals Disclosure (SDGD) Recommendations

The SDGD Recommendations call on organisations to consider sustainable development risks and opportunities relevant to their long term value creation strategy and communicate the actual or potential impacts on achievement of the SDGs.
Report

Airport monitoring report 2018-19

Australia’s four major airports have continued to report increasing levels of joint profits from aeronautical activities, according to this ACCC’s annual Airport Monitoring Report.
Report

Commonwealth Resource Management Framework and the clear read principle

The objective of the audit was to examine the effectiveness of the design and implementation of the clear read principle under the Commonwealth Resource Management Framework.
Report

Measuring wealth, delivering prosperity

As the consequences of climate change, social tensions and high levels of inequality are increasingly evident, the Bennett Institute for Public Policy has published this report for the Wealth Economy Project on how to improve economic measurement in order to guide effective economic policymaking.
Report

Airport monitoring report 2017–18

This report presents the results of the ACCC's price, financial reporting and quality of service monitoring for aeronautical services and car parking for Brisbane, Melbourne (Tullamarine), Perth and Sydney (Kingsford Smith) airports.
Report

Airport monitoring report 2016-17

This report presents the results of the ACCC's price, financial reporting and quality of service monitoring for aeronautical services and car parking for Brisbane, Melbourne (Tullamarine), Perth and Sydney (Kingsford-Smith) airports for the 2016-17 financial year
Report

Corporate planning in the Australian public sector 2017–18

This audit was conducted as part of a multi-year audit program on implementation of the resource management framework introduced by the PGPA Act. It is intended to assist in keeping the Parliament, government and the community informed about the extent to which the resource management...
Guide

Financial reporting guide: an overview of the New Zealand financial reporting framework

This guide has been developed to help organisations apply the New Zealand financial reporting framework, as well as assisting with the interpretation and implementation of new accounting standards applicable to certain organisations.