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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 
 

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: 27/08/2014
Regulatory update
 

Deferred tax assets on unrealised losses (2014/15)

This In the Headlines looks at proposals issued by the IASB that seek to address the fundamental question of what future taxable profit is.
Modified date: 22/08/2014
Regulatory update
 

Equity method in separate financial statements (2014/14)

This In the Headlines looks at amendments issued by the IASB to allow equity accounting in separate financial statements under IFRS.
Modified date: 22/08/2014
Regulatory update
 

Financial instruments – the complete standard (2014/13)

The complete IFRS 9 Financial Instruments standard has been released.
Modified date: 20/08/2014
Regulatory update
 

11RU-023 Impacts of Chi-X operating in Australia

This update assists in understanding how the Chi-X may impact financial statement preparation for periods ending 31 December 2011 and onwards.
Modified date: 18/08/2014
Regulatory update
 

11RU-020 Regulatory guide on disclosing non-IFRS financial information guidance

This Reporting Update discusses Regulatory Guide 230 Disclosing non-IFRS financial information which is effective for 31 December 2011.
Modified date: 18/08/2014
Regulatory update
 

11RU-011 Building financial reports post-Centro

We explain the facts and findings of the 2011 Centro decision and consider responsibilities of directors for approving financial statements.
Modified date: 18/08/2014
Regulatory update
 

11RU-014 Extending related party disclosures to the not-for-profit public sector

This Reporting Update provides a summary of ED 214 Extending related party disclosures to the not-for-profit public sector.
Modified date: 18/08/2014
Regulatory update
 

IFRS change agenda - choices?

The IASB focus on releasing standards on Financial Instruments, Leases, Revenue Recognition and Insurance has elicited reaction. What's on the agenda?
Modified date: 8/08/2014
Business and industry issue
 

Cost accounting for bearer plants (2014/12)

We look at amendments issued by the IASB in response to constituent feedback that the fair value model is not appropriate for measuring bearer plants.
Modified date: 4/08/2014
Regulatory update
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