Monthly roundup 2013

Analysis

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.

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