Our summary of new and revised accounting pronouncements

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07 Sep 2011

We've updated our summary of new and amended pronouncements document to provide a high level overview of new and revised accounting pronouncements that should be considered for financial reporting periods ending on or after 30 September 2011.

The resource provides a brief summary of each pronouncement, and indicates whether it must be mandatorily applied for the first time at 30 September 2011, or whether it may be optionally applied, for various quarter ends. This information can be used to ensure that all new financial reporting requirements have been fully considered in the reporting close process.

The information reflects developments to 31 August 2011 and will be updated through to December 2011, after which we'll produce an edition for December 2011 reporting.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.