Analysis
Monthly Roundup 2013
End of month refresher and analysis
The growing push toward global convergence of accounting standards means a continuous array of new and revised materials.
We release our Monthly roundup each calendar month, providing a high-level and easy to ready summary of financial reporting developments occurring during the previous month. Links are provided to publications, alerts, new pronouncements, submissions and other relevant financial reporting-related information. Highlights are also included in each issue, discussing important developments or topics.
- December: Key considerations for the December reporting season and ASIC findings from 30 June 2013 financial reports
- November: IASB finalises IFRS 9 Chapter on general hedge accounting, allows for the new 'own credit risk' guidance to be applied in isolation and removes the mandatory effective date from IFRS 9
- October: ASIC's focus area for December year ends
- September: Deloitte responds to the Joint IASB-FASB Exposure Draft on leases
- August: Australia adopts investment entity amendments
- July: Post-implementation Review of Operating Segments (IFRS 8)
- June: ASIC areas of focus for June 2013 reporting period
- May: IASB re-exposes proposals on lease accounting
- April: Key considerations for the June reporting period
- March: ASIC Regulatory Guide 247 'Effective disclosure in an operating and financial review'
- February: New 'revenue recognition standard' – transition and effective date
- January: EFRAG concerns on Hedge Accounting proposals; and identification of a 'business' in a transaction.
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