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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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Standards on issue

Standards issued by the Australian Accounting Standards Board and International Accounting Standards Board applicable to for-profit entities.
Modified date: 27/06/2014
Regulatory update
 

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: 27/06/2014
Regulatory update
 

Accounting for dynamic risk management activities (2014/06)

This issue looks at the issues addressed by a discussion paper from the IASB on a new approach for macro hedge accounting.
Modified date: 20/06/2014
Regulatory update
 

Revenue – a new global standard (2014/09)

The new revenue standard replaces existing IFRS and US GAAP and is likely to affect the way you account for revenue.
Modified date: 20/06/2014
Regulatory update
 

Restricting the use of revenue-based amortisation (2014/08)

Highlights amendments to IAS 38 Intangible Assets and IAS 16 Property, Plant and Equipment on revenue- based methods of amortisation and depreciation.
Modified date: 20/06/2014
Regulatory update
 

Business combination accounting for interests in a joint operation (2014/07)

This issue highlights amendments made by the IASB to Accounting for Acquisitions of Interests in Joint Operations.
Modified date: 20/06/2014
Regulatory update
 

IFRS: New standards (2014/04)

This edition provides a summary of newly effective and forthcoming standards for financial years ending on or after 31 March 2014.
Modified date: 20/06/2014
Regulatory update
 

Bridging the GAAP (2014/03)

This edition of In the Headlines considers ESMA's consultative paper on alternative performance and non-GAAP measures.
Modified date: 20/06/2014
Regulatory update
 

Review of business combinations accounting (2014/02)

This In the Headlines looks at IFRS 14 – the IASB's interim guidance on accounting for regulatory deferral accounts by first-time adopters of IFRS.
Modified date: 20/06/2014
Regulatory update
 

Accounting for rate-regulated activities (2014/01)

In the Headlines looks at IFRS 14 – the IASB's interim guidance on accounting for regulatory deferral accounts by first-time adopters of IFRS.
Modified date: 20/06/2014
Regulatory update
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Regular publications

Regularly updated publications and publication series.

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