Australian monthly roundup 2013 has been saved
Australian monthly roundup 2013
End of month refresher and analysis
We release our Monthly roundup on the first business day of 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.