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Accounting alert update — Quarterly update – What’s new in financial reporting for December 2016? (Public benefit entities)

Published on: 15 Dec 2016

This Whats New publication has been updated for entities with reporting periods ending on 31 December 2016 (annual or interim periods). The quarterly update is split into two separate publications – one for public benefit entities (for download below) and one for for-profit entities.

If your reporting period ends on 31 December 2016 you can use the attachments to identify areas which may need to be considered further as part of your close process. We have included tables which outline new and revised pronouncements that are either to be applied for the first time at 31 December 2016, or which may be early adopted at that date.

Public benefit entities which are still completing their June or September 2016 annual financial statements can also use the PBE publication as an up-to-date listing of pronouncements approved since balance date.


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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.