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  • Accounting News - April 2018

In this issue

In this edition, our feature article is an update on the status of special purpose financial statements in Australia and we remind you to ‘brace for impact’ – two of the new triple threat accounting standards are already in effect.

We continue our series articles, ‘Blind Freddy’ common errors when accounting for PPE (subsequent measurement issues), and convertible notes, this month illustrating a detailed example of accounting for a convertible note that is classified as a compound instrument.

We also summarise some recent agenda decisions from the IFRS Interpretations Committee’s January and March 2018 meetings, and look at recent proposals to amend IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to cater for voluntary changes in accounting policies as a result of IFRS Interpretations Committee decisions.

Download a copy of the April 2018 Edition of Accounting News.

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