Accounting News, November 2014

20 November 2014

Sheryl Levine |

In this edition we continue our series on examining the practical implications of significant changes made to the ASX Corporate Governance Principles impacting listed entities from 1 July 2014, focussing on the ‘if not, why not’ disclosure requirements. We also look at impacts of the new revenue standard, IFRS 15 Revenue from Contracts with Customers on the construction industry from 1 January 2017, as well as further changes made by the International Accounting Standards Board to the classification and measurement requirements for financial instruments.

In this issue

  • Attention directors – ASX Corporate Governance changes – Part 4
  • IFRS 15 – Revenue recognition to change for the construction industry
  • Financial instruments - Changes to classification and measurement
  • New BDO publications
  • Comments sought on exposure drafts