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Accounting alerts (Australia)

Deloitte (Australia) produces this series of newsletters to keep Australian constituents up-to-date on new pronouncements, emerging issues and uncertainties in interpretation in financial reporting.

 

Related Publications

  • Heads Up — Effective disclosure in an operating and financial review

    Oct 09, 2012

    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.

  • Accounting alert 2011/06 — Disclosing non-IFRS financial information

    Dec 28, 2011

    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).

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