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Australian financial reporting update

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14 Jul 2005

A new (PDF 80k) outlines some of the significant areas that may affect financial reporting for annual reporting periods ending 30 June 2005. Topics covered include revised AASB 1046 on director and executive disclosures, disclosure of the impacts of adopting Australian 'equivalents' to IFRSs (AASB 1047), amendments to the Corporations Act 2001 arising from the enactment of (PDF 45k), and the ASX extension of reporting deadlines for half-yearly and preliminary final reports.

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