Accounting Alert — January 2011

Published on: 31 Jan 2011

This Alert discusses the following topics:

  • Relief for some entities affected by Budget 2010 in relation to loss of tax depreciation on buildings
  • Changes to financial instruments ongoing
  • IFRS Practice Statement on Management Commentary
  • Securities Commission – Review of Financial Reporting by Issuers (Cycle 12)

Other topics of interest:

  • Request for Views on Effective Dates and Transition Methods
  • Proposed Amendments to FRS 43: Summary Financial Statements
  • Exposure Draft regarding Concessionary Loans
  • International public sector activity
  • Revenue recognition for technology companies

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Correction list for hyphenation

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