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Accounting News, December 2013

12 December 2013

Sheryl Levine |

In this edition, we look at the new hedge accounting rules released at the end of November by the International Accounting Standards Board (IASB). We give a round-up of new and amended accounting standards and interpretations that may impact your 31 December 2013 annual and half-year financial statements. We also look at ASIC’s recent Information Sheet 183 Directors and Financial Reporting which provides guidance to directors on their financial reporting responsibilities.

In this issue

  • New rules make hedge accounting easier
  • What’s new for December 2013 financial reports?
  • ASIC issues guidance to directors on financial reporting responsibilities
  • Charities have more time to lodge their annual information statements
  • New BDO publications
  • Comments sought on exposure drafts