Accounting alerts (Australia)

Deloitte (Australia) produces this series of newsletters to keep Australian constituents up-to-date on new pronouncements, emerging issues and uncertainties in interpretation in financial reporting.

Related Publications

Heads Up — Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements

14 Jul 2014

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of AASB 2014-2 'Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements' issued by the Australian Accounting Standards Board (AASB).

Heads Up — ASIC’s findings from 31 December 2013 financial reports

14 Jul 2014

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview the results of the Australian Securities and Investments Commission (ASIC) review of the financial reports of listed and other public interest entities at 31 December 2013, and of proprietary companies at 30 June 2013.

Heads Up — RSE Executive Remuneration Disclosures

02 Jul 2014

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of the Stronger Super Reforms, under which an Australian Registrable Superannuation Entity licensee ('RSE licensee') is required to make publicly available and to keep up to date at all times on its website, the remuneration details of executive officers and individual trustees. The alert looks at the key differences and similarities between AASB 124 'Related Party Disclosures' and the legal requirements for these remuneration disclosures and provides some recommended next steps to help entities prepare for the impending reporting deadline.

Heads Up — AASB issues new standard for Superannuation Entities

26 Jun 2014

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of AASB 1056 'Superannuation Entities', which has been issued by the Australian Accounting Standards Board (AASB) and replaces AAS 25 'Financial Reporting by Superannuation Plans'.

Heads Up — AASB 14 'Regulatory Deferral Accounts'

18 Jun 2014

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of AASB 14 'Regulatory Deferral Accounts', which was issued by the Australian Accounting Standards Board (AASB) on 17 June 2014 and is equivalent to IFRS 14 'Regulatory Deferral Accounts'.

Heads Up — ASIC’s focus areas for June year ends

09 Jun 2014

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of the Australian Securities and Investments Commission (ASIC) announced areas of focus for 30 June 2014 financial reports of listed entities and other entities of public interest with a large number of stakeholders.

Heads Up — IFRS 15 'Revenue from Contracts with Customers'

30 May 2014

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of recently released IFRS 15 'Revenue from Contracts with Customers'.

Heads Up — Presentation of research & development (R&D) tax offset

02 May 2014

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of a number of accounting issues arising from the 'Research & Development Tax Offset' (R&D Tax Offset) available under Australian income tax law.

Heads Up — Proposed amendments to the Corporations Act 2001

29 Apr 2014

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of recently released exposure draft legislation and explanatory material to amend the remuneration report disclosures, the dividends test along with other amendments in the Australian 'Corporations Act 2001'.

Heads Up — ASIC releases consultation paper on financial reports of stapled entities

31 Oct 2013

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of Australian Securities and Investments Commission (ASIC) Consultation Paper 217 Presentation of financial statements by stapled entities, in which ASIC seeks views on financial reporting by stapled entities.

Heads Up — Amendments to Australian Accounting Standards – Investment Entities

20 Aug 2013

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of AASB 2013-5 'Amendments to Australian Accounting Standards – Investment Entities', which implements in Australia the IASB amendments to IFRS for investment entities (issued in October 2012).

Heads Up — ASIC’s focus areas for June year ends

11 Jul 2013

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of the Australian Securities and Investments Commission (ASIC) findings from its review of 31 December 2012 financial reports and its announced areas of focus for 30 June 2013.

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Accounting alerts (Australia)

Related Publications

Heads Up — Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements

Heads Up — ASIC’s findings from 31 December 2013 financial reports

Heads Up — RSE Executive Remuneration Disclosures

Heads Up — AASB issues new standard for Superannuation Entities

Heads Up — AASB 14 'Regulatory Deferral Accounts'

Heads Up — ASIC’s focus areas for June year ends

Heads Up — IFRS 15 'Revenue from Contracts with Customers'

Heads Up — Presentation of research & development (R&D) tax offset

Heads Up — Proposed amendments to the Corporations Act 2001

Heads Up — ASIC releases consultation paper on financial reports of stapled entities

Heads Up — Amendments to Australian Accounting Standards – Investment Entities

Heads Up — ASIC’s focus areas for June year ends

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Correction list for hyphenation