Monthly roundup - July 2014


Monthly Roundup - July 2014

Staying on top of financial reporting developments

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ASIC has announced its area of focus for 30 June 2014 financial reporting season.

New pronouncements approved by the AASB include:

  • AASB 1056 Superannuation Entities 
  • ED 250 Investment entities: Applying the consolidation exception 
  • AASB 2014-1 Amendments to Australian Accounting Standards 
  • AASB 14 Regulatory Deferral Accounts 
  • AASB 2014-2 Amendments to AASB 1053 – Transition to and between Tiers, and related Tier Disclosure Requirements.

New pronouncements approved by the IASB include:

  • ED/2014/2 Investment Entities: Applying the Consolidation Exception 
Monthly Roundup July 2014
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