Clarity in financial reporting
Financial reporting is changing rapidly. Our Accounting Technical team will keep you up-to-date with our newsletters.
Accounting standards are changing rapidly and the need to be informed has never been greater. This is especially true with the International Accounting Standards Board (IASB) and Australian Accounting Standards Board (AASB) publishing major new standards that are to be applied in the near future.
Our Accounting Technical team produces regular Clarity newsletters to keep clients up to date with announcements, emerging issues and any uncertainties in financial reporting interpretation. New subscribers can register to be added to our distribution list. Subscribers receive notification of new newsletters as they are published.
You can also access our IAS Plus website – recognised as the premier International Finance Reporting Standards (IFRS) resource on the web.
Some of the key resources available on the website include:
Follow this link to receive our IAS Plus newsletter and information alerts.
- Non-IFRS measures – enhancements or embellishments?
- Proposed disclosures in special purpose financial statements
- ASIC focus areas for June 2019 reporting
- Proprietary company classification threshold increases
- Understanding the 'general purpose financial statements' requirements for significant global entities
- Measurement of expected credit losses for intercompany loan assets with no documented contractual term
- Schools - Accounting for waitlist and enrolment fees under the new revenue standards
- ASIC focus areas for December 2018
- AASB 15 disclosure in the year of adoption and beyond - what you need to know
- Applying the expected credit loss model to trade receivables using a provision matrix
- Implications of supplier finance arrangements on trade payables
- Disclosing the adoption of new accounting standards in half-year financial statements
- Presentation of Research Development (RD) tax offset
- Impact of electing to be an Attribution Managed Investment Trust (AMIT) – are the units debt or equity
- ASIC focus areas December 2017
- Clarity in financial reporting - Understanding 'general purpose financial statements' under tax law
- Income for NFP - detailed report
- Clarity in financial reporting - General Purpose Financial Statements
- Clarity in financial reporting - Deferred tax accounting for indefinite life intangibles
- Clarity in financial reporting - The Remuneration Report
- ASIC focus areas June 2017
- Focusing on impairment issues for June 2017
- Trail Commissions Impact of AASB 9 Financial Instruments - AASB 15 Revenue from Contracts with Customers
- Clarity in financial reporting - ASIC focus areas for December 2016 year ends
Old editions of newsletters back to 2009 are available. If you are interested in obtaining copies, please contact us.