Accounting News, September 2013

19 September 2013

Sheryl Levine |

In this edition, the investment entity amendments to AASB 10 Consolidated Financial Statements have finally been approved in Australia. We review highlights from the recent Australian Accounting Standards Board round tables for the leases and insurance exposure drafts. We also look at the Australian Securities and Investments Commission’s interim solution for financial reporting by stapled entities applying AASB 10, as well as the proposed changes to the corporate governance requirements for listed entities.

In this issue

  • Investment entity consolidation exemption finally approved in Australia
  • Highlights from leases round table
  • Highlights from insurance round table
  • ASIC issues Class Order relief for stapled securities financial reporting
  • Proposed changes to corporate governance requirements for listed entities
  • New BDO publications
  • Comments sought on exposure drafts