Accounting Alert — January 2011
Published on:
Jan 31, 2011
This Alert discusses the following topics:
- Relief for some entities affected by Budget 2010 in relation to loss of tax depreciation on buildings
- Changes to financial instruments ongoing
- IFRS Practice Statement on Management Commentary
- Securities Commission – Review of Financial Reporting by Issuers (Cycle 12)
Other topics of interest:
- Request for Views on Effective Dates and Transition Methods
- Proposed Amendments to FRS 43: Summary Financial Statements
- Exposure Draft regarding Concessionary Loans
- International public sector activity
- Revenue recognition for technology companies
