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IFRS News

Restructuring Insights

ASX corporate governance principles (fourth edition)

15 May 2019
Jean-Marc Imbert
Culture, values and trust What's happening? The fourth edition of the ASX Corporate Governance Council’s Corporate Governance Principles was released on 27 February 2019.
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Download the AASB 16 Leasing Model

11 April 2019
Andrew Clifford
What is AASB 16 - Leases?
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Assessing Impairment of Assets in practice

25 January 2019
Ralph Martin
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Recognition of peppercorn leases deferred

29 November 2018
Ralph Martin
The Australian Accounting Standards Board (AASB) has postponed the requirement for not-for-profit entities to bring peppercorn leases into their financial reports at fair value, having been made aware of the difficulty and cost constraints of determining the fair value of properties subject to such leases.
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Reduced financial reporting requirements for SME businesses

16 November 2018
Ralph Martin
These changes were passed into law in May 2019 and will come into effect from 1 July 2019 onwards.
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Scrutiny of new accounting standards – inaction not tolerated

14 June 2018
Ralph Martin
ASIC’s heightened scrutiny of ‘big three’ accounting standards highlight inaction won’t be tolerated. 
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Changes to revenue recognition - don't be caught out

14 May 2018
Ralph Martin
The nature of revenue is changing.
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Are you up to date with the latest AASB standards?

11 May 2018
Mathavan Parameswaran, Ralph Martin
New standards for classification and measurement of financial assets and liabilities have been in force since 1st January 2018.   Are you aware of how it will impact your business?
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Guide to Convertible Debt

10 January 2018
Ralph Martin
Convertible debt continues to be a challenging area for financial statement preparers.
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New requirements for Significant Global Entities

18 October 2017
Craig Cooper, Ralph Martin
There are new requirements for Significant Global Entities to prepare General Purpose Financial Statements. Recent guidance from the ATO has clarified the effect of changes made last year to Section 3CA of the Tax Administration Act 1953. 
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