Details of the alerts are as follows:

• Accounting alert 2011/01 – Financial reporting in an environment of uncertainty. Provides a broader perspective on the areas of Accounting Standards that may require additional attention in the current economic climate for June 2011 financial reporting
• Accounting alert 2011/02 – Accounting for the impacts of natural disasters. Sets out a number of financial reporting implications can arise as a result of a natural disaster, focusing on considerations for entities that may have been directly or indirectly affected by these events or others which may occur
• Accounting alert 2011/03 – Financial reporting impacts of the proposed Australian carbon pricing mechanism. Sets out a number of financial reporting implications arising at 30 June 2011 from the Federal Government's proposal for a two-stage plan for a carbon price mechanism for the Australian economy
• Accounting alert 2011/04 – Financial reporting impacts of recent and proposed tax changes. Sets out some general financial reporting considerations as at 30 June 2011 in relation to recent and proposed tax law changes
• Accounting alert 2011/05 – Non-financial reporting (including sustainability and integrated reporting). Sets out a number of considerations for 30 June 2011 in relation to non-financial reporting, such as gender diversity, sustainability and integrated reporting.

We maintain a summary of all the Australian Accounting alerts here.