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Clarity in financial reporting
Financial reporting is changing rapidly. Our Accounting Technical team keeps you up-to-date with our newsletters.
Our regular Clarity newsletters 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 a monthly email with a summary of key actions, developments and dates.
You can also access our IAS Plus website – recognised as the premier website for global accounting news. You can also register on the IAS Plus website and set your communication preferences to receive updates on international accounting developments.
- Removal of special purpose financial statements
- A diagnosis for your impairment assessment
- Disclosure of climate-related risks
- Learnings from ASIC findings - considerations for next reporting season
- Proposals to eliminate special purpose financial statements for most for-profit entities and introduce new ‘Tier 2’ financial statements
- 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 Findings from 30 June 2018 financial reports
- Long-term interests in equity accounted investees
- 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 - 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.