Australia

Details

  • Service: Audit, Financial Statement Audit, Financial Reporting & Accounting Standards, Accounting Advisory Services, International Financial Reporting Standards (IFRS)
  • Type: Regulatory update
  • Date: 9/09/2013

IFRS In the Headlines

IFRS In the Headlines
In the Headlines (formerly IFRS Briefing Sheets) provide a timely update on International Financial Reporting Standards (IFRS) developments.

Reminder: Effective dates of IFRS (2013/15) 

This edition of In the Headlines is a reminder of newly effective standards and standards issued but not yet effective for annual reporting periods ending on or after 30 September 2013, and interim periods within these annual reporting periods.
In the Headlines cover
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Key insights

  • Standards that are effective for the first time.
  • Standards that are not yet mandatory, but are available for early adoption. Also refer to these standards in considering the disclosure that should be made to comply with paragraph 30 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
  • Standards that first became effective in an earlier annual period.