Resources

IFRS for SMEs
The International Accounting Standards Board (IASB) is currently undertaking a major project, developing a set of standards for Small and Medium-Sized Entities (SMEs).

Debt v. equity debate
Under Australian equivalents to International Financial Reporting Standards (AIFRS), many property trusts will be required to present their unit holder’s funds as debt because there is a contractual obligation for the trust to pay out cash to the unit holders in future.

Information systems risk & security