Accounting alerts (Australia)

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

Related Publications

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).

Accounting alert 2011/05 — Non-financial reporting (including sustainability and integrated reporting)

May 27, 2011

There are increasing expectations for entities to provide more meaningful reporting on their business performance, including for non-financial aspects of performance.

Accounting alert 2011/04 — Impacts of recent and proposed tax changes

May 27, 2011

This Accounting alert from Deloitte (Australia) sets out some general financial reporting considerations in relation to recent and proposed tax law changes in Australia.

Accounting alert 2011/03 — Impacts of the proposed Australian carbon pricing mechanism

May 27, 2011

Notwithstanding the lack of an enacted carbon pricing mechanism in the Australian economy, the effects of a price on carbon cannot be ignored in financial reporting or the wider business context.

Accounting alert 2011/02 — Accounting for the impacts of natural disasters

May 23, 2011

Set out in this Accounting Alert from Deloitte (Australia) are some financial reporting considerations for entities that may have been directly or indirectly affected by recent significant natural disasters or others which may occur.

Accounting alert 2011/01 — Financial reporting in an environment of uncertainty

May 23, 2011

This Accounting alert from Deloitte (Australia) provides a broader perspective on the areas of IFRS that may require additional attention in the current financial climate.