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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 
13RU-004 APRA proposes capital and remuneration prudential disclosures for ADIs

13RU-004 APRA proposes capital and remuneration prudential disclosures for ADIs

APRA has released for comment a draft revised standard amending the prudential disclosures for capital and proposing new disclosures for remuneration.
Modified date: 14/05/2013
31/03/2013
Regulatory update
13RU-006 Budgetary Reporting: new requirements for NFPs in the GGS

13RU-006 Budgetary Reporting: new requirements for NFPs in the GGS

This Reporting Update summarises the requirements of AASB 1055 Budgetary Reporting.
Modified date: 14/05/2013
5/05/2013
Regulatory update
13RU-005 Guidance on when not-for-profit entities control other entities

13RU-005 Guidance on when not-for-profit entities control other entities

This Reporting Update overviews AASB Exposure Draft 238 Consolidated Financial Statements – Implementation Guidance for Not-for-Profits.
Modified date: 14/05/2013
5/05/2013
Regulatory update
Accounting and Reporting Issues Seminar 2013 presentation

Accounting and Reporting Issues Seminar 2013 presentation

KPMG's 2013 ARIS presentation contains information on changes, potential impacts and ways to enhance financial reporting.
Modified date: 6/05/2013
29/04/2013
Regulatory update
Accounting for rate-regulated activities (2013/07)

Accounting for rate-regulated activities (2013/07)

Discusses the exposure draft on the interim standard for rate-regulated activities.
Modified date: 30/04/2013
28/04/2013
Regulatory update
Operating and financial reviews

Operating and financial reviews

This publication provides an overview of the ASIC Regulatory Guide 247 and examples of good practice disclosures by ASX200 companies.
Modified date: 26/04/2013
11/04/2013
Benchmarking study
Employee contributions – simpler and clearer pension accounting (2013/05)

Employee contributions – simpler and clearer pension accounting (2013/05)

Proposes changes to defined benefit accounting, providing some relief from the potentially burdensome requirements.
Modified date: 9/04/2013
25/03/2013
Regulatory update
13RU-002 Operating and financial review disclosures in directors' report

13RU-002 Operating and financial review disclosures in directors' report

This Reporting Update overviews ASIC’s Regulatory Guide 247 on the preparation of a financial review by listed entities under s299A of the Corps Act.
Modified date: 5/04/2013
3/04/2013
Regulatory update
Reminder: Effective dates of IFRS (2013/03)

Reminder: Effective dates of IFRS (2013/03)

Newly effective standards and standards issued but not yet effective for reporting periods ending on or after 31 March 2013, and interim periods.
Modified date: 21/03/2013
11/03/2013
Regulatory update
IFRS In the Headlines

IFRS In the Headlines

In the Headlines provide a timely update on International Financial Reporting Standards (IFRS) developments.
Modified date: 21/03/2013
31/01/2013
Publication series
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