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Accounting Alert — Quarterly update — December 2011

Published on: 12 Dec 2011

This publication provides a high level overview of new and revised financial reporting requirements that need to be considered for annual and interim financial reporting periods ending on 31 December 2011. Entities can use this listing to perform a check that the new requirements have been considered as part of their close process.

The December 2011 annual and interim reporting period presents somewhat of a hiatus in core financial reporting changes. Whilst there are some new or amended accounting requirements (e.g. related party disclosures and annual improvements) that may impact particular entities, there are not a large number of ‘big ticket’ substantial changes to be considered from a pure accounting perspective. There are however a number of new Standards which entities may wish to consider for early adoption.

The publications was updated on 12 December 2011 for developments to that date.

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