Please read our cookie notice for more information
on the cookies we use and how to delete or block them.
This Accounting alert from Deloitte (Australia) provides an overview of Australian Securities and Investments Commission (ASIC) Regulatory Guide 247 'Effective disclosure in an operating and financial review' (RG 247).
This Accounting Alert from Deloitte (Australia) discusses recently released exposure draft legislation and explanatory material to amend remuneration report disclosures under section 300A of the Australian 'Corporations Act 2001'.
This Accounting Alert from Deloitte (Australia) discusses recently released exposure draft legislation and explanatory material to amend the test for the payment of dividends under section 254T of the Australian 'Corporations Act 2001'.
This Accounting Alert from Deloitte (Australia) discusses divergent views amongst the members of the Australian Accounting Standards Board (AASB) on the adoption of international amendments to the consolidation accounting requirements for investment entities.
This publication from Deloitte (Australia) discusses ASIC Consultation Paper 187 'Effective Disclosure in an Operating and Financial Review' (CP 187), which was issued on 17 September 2012 in order to obtain feedback from stakeholders on its proposed draft new regulatory guide for directors on providing useful and meaningful information to investors when preparing an OFR in a directors’ report of a listed entity.
Discusses Regulatory Guide 230 (RG 230) issued by Australian Securities & Investment Commission (ASIC). RG 230 provides guidance, including examples, on the use of non-IFRS financial information in financial reports, transaction documents (such as PDSs, prospectuses, bidder statements, scheme of arrangement documents and notice of meetings) and other documents (such as the directors’ report, market announcements, presentations to investors, and briefings to analysts).
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please seedeloitte.com/aboutfor a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.