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Deloitte Austraila produces a series of Accounting Alerts to keep clients up-to-date on new financial reporting pronouncements, emerging issues, and uncertainties in interpretation. Up through June 2006, these Alerts were published as PDF files. Starting in July 2006, the Alerts are published on-line, some as PDFs and some as web pages. Links to view on-line Alerts and to download the earlier PDF Alerts are below.

On-Line Accounting Alerts – Starting July 2006
Issue No.DateSubject
2008/05April 2008Are you ready for AASB 7?
2008/04April 2008Financial reporting relief for wholly-owned entities
2008/03March 2008March 2008 AASB Meeting Highlights
2008/02February 2008February 2008 AASB Meeting Highlights
2008/01January 2008IASB revises IFRS 3 and IAS 27
2007/20December 2007December 2007 AASB meeting
2007/19November 2007November 2007 AASB meeting highlights
2007/18November 2007Proposed changes to joint venture accounting
2007/17October2007October 2007 AASB meeting highlights
2007/16September 2007September 2007 AASB meeting highlights
2007/15July 2007Our response to the AASB's differential reporting proposals
2007/14August 2007August 2007 meeting highlights
2007/13July 2007Amendments to ASIC class orders affecting financial reporting
2007/12June 2007June 2007 AASB meeting
2007/11June 2007Changes in company reporting obligations
2007/10May 2007May 2007 AASB meeting highlights
2007-09May 2007Applying AASB 2007-4 Amendments to Australian Accounting Standards Arising from ED 151 and Other Amendments
2007/08May 2007AASB Interpretation 11 AASB 2 – Group and Treasury Share Transactions
2007/07April 2007April 2007 AASB meeting
2007/06March 2007March 2007 AASB meeting highlights
2007/05February 2007Our views on ED 151 Australian Additions to, and Deletions from, IFRSs
2007/04February 2007 February 2007 AASB meeting
2007/03February 2007Proposed IFRS for SMEs
2007/02January 2007Amendment to AASB 139 Financial Instruments: Recognition and Measurement for financial guarantee contracts
2007/01January 2007Financial reporting update for December 2006 reporting periods
2006/15December 2006AASB meeting 13-14 December 2006
2006/14December 2006AASB Exposure Draft ED 151 Australian Additions to, and Deletions from, IFRSs
2006/13November 2006Treasury release: Corporate and Financial Services Regulation Review Proposals Paper
2006/12November 2006Outcomes from the November 2006 AASB meeting
2006/11October 2006Outcomes from the October 2006 AASB meeting
2006/10September 2006Analysis of the September 2006 AASB meeting
2006/09August 2006A Quiet Revolution at the AASB?
2006/08 August 2006IASB's proposals to amend the debt versus equity distinction in IAS 32
2006/07July 2006Heads up on recent IASB developments
2006/06July 2006Some of the significant areas that may impact financial reporting for annual reporting periods ending 30 June 2006

PDF Accounting Alerts – Through June 2006
Issue No.DatePDFSubject
2006/058 May 200678k Presentation of Financial Statements Exposure Draft Issued
2006/0417 March 200652k IFRIC 9 Reassessment of Embedded Derivatives
2006/036 February 200627k Operating Segments Exposure Draft Issued
2006/022 February 2006147k December 2005Financial Reporting Update
2006/0127 January 200649k Revised AASB 124 Related Party Disclosures
2005/1416 November 200592k Are You Ready for Increased A-IFRS Disclosures?
2005/139 November 2005117k AASB 139 Scope Amendment to Include Financial Guarantee Contracts
2005/1224 October 200595k AASB Proposes Transferring AASB 1046 Requirements into AASB 124 'Related Party Disclosures'
2005/1125 August 200592k International Accounting Standards Board releases IFRS 7 Financial Instruments: Disclosure
2005/102 August 200553k IASB/FASB Joint Phase II Business Combination Proposals
2005/092 August 200555k IASB Issues Exposure Draft of Amendments to IAS 37 and IAS 19
2005/0822 July 2005101k Hedge Accounting Using Non-Zero Fair Value Derivatives
2005/0713 July 200580k June 2005 Financial Reporting Update, covering director and executive disclosures; disclosure of the impacts of adopting A-IFRSs; amendments to the Corporations Act 2001 arising from the enactment of CLERP 9 (PDF 45k); and the ASX extension of reporting deadlines for half-yearly and preliminary final reports.
2005/068 July 200543k AASB 139 Amended re Fair Value Option
2005/0522 June 200557k Options within A-IFRSs
2005/042 June 200540k Compliance with AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards – SPFRs and Small Proprietary Companies
2005/031 April 200549k Accounting for Tax Consolidation under A-IFRS
2005/0213 January 200573k AASB Issues Two More Omnibus Standards
2005/0113 January 200581k AASB Issues Revised Standard on Employee Benefits
2004/1922 December 200451k AASB Issues Standard on Exploration and Evaluation Activities
2004/181 December 200441k Requirement to Have Hedge Documentation in Place at Transition Date on First-time Adoption of AASB 139
2004/176 October 200450k The AASB Issues Amendment to AASB 1046 Director and Executive Disclosures by Disclosing Entities
2004/1623 July 200458k The AASB Issues Pending Standards for Revenue, Government Grants, and Contributions
2004/1513 July 200480k June 2004 Financial Reporting Update
2004/148 July 200473k The AASB issues Pending Framework for the Preparation and Presentation of Financial Statements
2004/138 July 200464k Pending AASB 124 Related Party Disclosures
2004/1223 June 200458k Applicability of AASB 1046 'Director and Executive Disclosures by Disclosing Entities' to Managed Investment Schemes
2004/1125 May 200445k Financial Instruments Update
2004/1013 May 2004114k Proposed Amendments to AASB 119 Employee Benefits
2004/0926 April 200464k Disclosing the Impacts of Adopting Australian Equivalents to IFRS
2004/0815 April 200457k Non-current Assets Held for Sale and Discontinued Operations
2004/0713 April 2004121k IASB Issues Standards on Business Combinations, Intangibles and Impairment
2004/0618 March 200482k International Convergence Update, Including Impact on June 2004 Reports
2004/054 March 2004126k Accounting for Exploration and Evaluation under IFRS
2004/042 March 2004100k International Convergence Update
2004/0326 February 2004147k Financial Instruments: Recognition and Measurement
2004/0226 February 200491k Financial Instruments: Disclosure and Presentation
2004/012 February 200456k AASB Issues AASB 1046 Director and Executive Disclosures by Disclosing Entities
2003/154 December 2003135kDisclosure of the Impact of IFRS Convergence Proposed from June 2004
2003/141 December 200391kInternational Convergence Update
2003/1327 November 200399k Accounting Requirements for Tax Consolidation to Be Revised
2003/126 November 200356k AASB Issues Exposure Draft on Financial Reporting by Local Governments
2003/1110 October 2003111k Exposure Draft 124, "Request for Comment on: The Definition of Reporting Entity; IASB Framework for the Preparation and Presentation of Financial Statements; IAS 18 Revenue; and IAS 20 Accounting for Government Grants and Disclosure of Government Grants"
2003/1022 September 2003111k Recent International Convergence Releases
2003/097 August 200383k Further Convergence Exposure Drafts Released
2003/087 August 200332k Exposure Draft on Disposal of Assets and Discontinued Operations Released
2003/077 July 200381k Second Tranche of Convergence Exposure Drafts Released
2003/067 July 200380k First-Time Adoption of IFRS
2003/053 July 200381k June 2003 Financial Reporting Update
2003/043 July 200395k ASIC Issues Final Guidance on Valuing Options for Directors and Executives
2003/0322 May 200396k Accounting for the Tax Consolidation System
2003/0220 May 2003101k AASB's First Instalment on International Convergence
2003/0121 March 2003108k Australian Accounting Standards Set for Major Overhaul
2002/1918 December 200282kAustralian Stock Exchange Enhanced Disclosure Requirements
2002/1818 December 200287kDecember 2002 Financial Reporting Update
2002/1717 December 2002144kBusiness Combinations Exposure Drafts Issued
2002/1618 November 2002154kAustralia's Transition to International Accounting Standards
2002/1518 November 2002193k Share-Based Payments Exposure Drafts Issued by IASB and AASB
2002/1428 October 2002141k Accounting Implications of the Tax Consolidations Legislation Being Passed
2002/1317 September 2002176k Current Developments in Accounting for Business Combinations
2002/125 September 2002181k AASB Issues Exposure Draft on First-Time Application of International Financial Reporting Standards
2002/1129 August 2002242k AASB endorses IASB Improvements Project as an Australian Exposure Draft
2002/1015 July 200265k ASIC's Accounting Surveillance Project
2002/0910 July 2002119k Australia Set to Adopt International Accounting Standards by 2005
2002/0828 June 200283k AASB issue IASB Exposure Draft to Amend IAS 32 and IAS 39 as an Invitation to Comment.
2002/0718 June 200243k AASB Meeting Held 13 June 2002
2002/067 June 2002102k AASB Issues Exposure Draft on Director, Executive and Related Party Disclosures
2002/0510 May 200247k Deferral of AASB 1020
2002/0410 April 200263k Update of the Tentative Decisions Reached by the AASB at their Meeting on 26-27 March 2002.
2002/0328 March 200255k AASB Releases Revised Exposure Draft on Impairment of Assets
2002/0221 March 2002125k AASB Proposes Changes to 'Trilogy' Reporting Requirements
2002/015 March 2002114k Exposure Draft on Investment Property
2001/1014 December 200132k Provisions, Contingent Liabilities and Contingent Assets
2001/09December 200126k Update on Financial Reporting for the Half-Year Ending 31 December 2001
2001/087 September 2001178k Director, Executive and Related Party Disclosures
2001/0721 August 2001178k Revised AASB 1027 “Earnings Per Share”
2001/0621 August 2001175k Revised AASB 1028 “Employee Benefits”
2001/0521 August 2001181k Revised AASB 1041, Revaluation of Non-Current Assets
2001/04July 200119k Corporations Act 2001
2001/02March 200125k UIG Meeting 15 March 2001
2001/01February 200142kAASB meeting of 14-15 February 2001
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