Accounting News, March 2013

21 March 2013

Tim Kendall , National Leader, Audit & Assurance |

In this edition we look at initial views on the AASB’s proposed additional disclosures for investment entities as well as proposed changes to the Corporations Act 2001 dividend rules and new disclosures that will be required in remuneration reports for listed entities. From the IASB, we look at the IASB feedback statement from its agenda consultation and the recent exposure draft dealing with impairment of financial instruments.

In this issue

  • Why are the needs of investors in Australian investment entities different from their international equivalents?
  • Proposed changes to dividends and remuneration reports
  • IASB publishes feedback statement on its agenda consultation
  • IASB issues exposure draft for impairment of financial instruments
  • New BDO publications
  • Comments sought on exposure drafts