Accounting News, August 2013

22 August 2013

Sheryl Levine |

In this edition, we remind listed entities about their obligations to complete their operating and financial review in line with ASIC’s recent Regulatory Guide, RG 247 Effective disclosure in an operating and financial review. We also look at the International Accounting Standards Board’s (IASB’s) proposals to scrap fair value for bearer plants, changes to remuneration disclosures for companies that are disclosing entities for 2014 financial years, as well as some of the results of the IASB’s post-implementation review of IFRS 8 Operating Segments.

In this issue

  • Listed entity operating and financial review reminder for 30 June 2013 annual reports
  • Bearer plants no longer at fair value
  • Changes to listed company remuneration disclosures for 2014
  • Post-implementation review of IFRS 8 Operating Segments
  • New BDO publications
  • Comments sought on exposure drafts