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Thought leadership and analysis across a spectrum of issues and challenges faced by companies both in Australia and around the world.
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Not-for-profit Standards on Issue

Standards issued by the Australian Accounting Standards Board and International Accounting Standards Board applicable to not-for-profit entities.
Modified date: 14/10/2014
Regulatory update
 

Standards on issue

Standards issued by the Australian Accounting Standards Board and International Accounting Standards Board applicable to for-profit entities.
Modified date: 14/10/2014
Regulatory update
 

Regulators focus on forbearance (2012/25)

ESMA's public statement on forbearance comes as an important reminder to financial institutions.
Modified date: 8/10/2014
Regulatory update
 

Shaping the future of IFRS (2012/24)

The IASB has issued a feedback statement on its agenda consultation, outlining a new approach to developing standards and sets out new priorities.
Modified date: 8/10/2014
Regulatory update
 

Accounting for rate-regulated activities (2012/23)

The IASB is developing an interim standard for first-time adopters of IFRS while working on a comprehensive IFRS on rate-regulated activities.
Modified date: 8/10/2014
Regulatory update
 

Business combination accounting for interests in a joint operation (2012/22)

This edition seeks an end to the confusion over whether IFRS 3 applies to acquisitions of a joint operations that meet the definition of a business.
Modified date: 8/10/2014
Regulatory update
 

Reminder: Effective dates of IFRS (2012/20)

This edition is a reminder of newly effective standards and standards not yet effective for reporting periods ending on or after 31 December 2012.
Modified date: 8/10/2014
Regulatory update
 

Transfer of a subsidiary to an associate or JV (2012/21)

This edition seeks to resolve a conflict that arises when a parent loses control of a subsidiary in a transaction with an associate or joint venture.
Modified date: 8/10/2014
Regulatory update
 

Proposed amendments to IFRS 9 – Classification and measurement (2012/18)

The IASB issued an exposure draft (ED) that proposes limited amendments to IFRS 9 (2010) Financial Instruments.
Modified date: 8/10/2014
Regulatory update
 

Proposal to amend equity accounting (2012/17)

This issue of In the Headlines introduces proposal to amend equity accounting.
Modified date: 8/10/2014
Regulatory update
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Regularly updated publications and publication series.

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