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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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ImageTitle/DescriptionArticle Date 
 

Corporate Governance: Balancing Rules and Flexibility

ACCA Singapore and KPMG in Singapore jointly conducted a study comparing corporate governance requirements across 25 markets globally.
Modified date: 30/07/2015
Survey report
 

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: 27/07/2015
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: 24/07/2015
Regulatory update
 

15RU-011 Fair value disclosure relief for not-for-profit public sector entities

This Reporting Update discusses the fair value disclosure relief now available for not-for-profit public sector entities.
Modified date: 14/07/2015
Regulatory update
 

15RU-010 ASX expands continuous disclosure guidance note

This update discusses expanded ASX guidance on earnings surprises, publication of analyst forecasts and consensus estimates and investor briefings.
Modified date: 2/07/2015
Regulatory update
 

Tax effect accounting in ASIC's spotlight

Lani van Ooy shares some recent insights into ASIC's approach to tax effect accounting balances reported in an entity's financial statement.
Modified date: 26/06/2015
Regulatory update
 

15RU-006 Service concessions: grantor accounting

ED 261 Service Concession Arrangements: Grantor proposes guidance for public sector (grantors) when accounting for service concession arrangements.
Modified date: 22/06/2015
Regulatory update
 

15RU-008 What’s new in financial reporting for superannuation entities?

This Reporting Update discusses financial reporting for superannuation entities for 30 June 2015. It also discusses AASB 1056 Superannuation Entities.
Modified date: 22/06/2015
Regulatory update
 

15RU-009 KMP disclosures Class Order extended again

Advises of extension to the application of ASIC Class Order 14/632 to financial years ending on or before 31 December 2015.
Modified date: 22/06/2015
Regulatory update
 

Australian Financial Reporting Manual – June 2015

This manual is a guide to the Australian financial reporting environment and legal reporting framework for various types of entities.
Modified date: 18/06/2015
Regulatory update
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