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21 September 2017
29 May 2017
23 May 2017
Accounting Issues & Trends that impact your business.
Businesses today face an ever-expanding range of accounting issues. BDO continually explores the financial reporting landscape to identify those that matter most. We’ve compiled these resources based on our findings to help you learn more about key audit issues, accounting and regulatory changes, and how they may affect your business or industry.
Uncertain income tax positions
Interpretation 23 approved by AASB on accounting for uncertain tax treatments
Finally, certainty on uncertain tax treatments with release of IFRIC 23
Revenue (industry issues)
IASB disclosure initiative
IFRS 3 Business Combinations post-implementation review
Consolidations and Joint Arrangements
Impairment still the biggest issue for ASIC in its surveillance on 31 December 2016 financial reports
More infrastructure projects (service concession arrangements) of public sector entities to be recognised on balance sheet
Not-for-profit entities (NFPs) to recognise peppercorn leases on the balance sheet
AASB issues agenda decision on materiality of KMP transactions in the public sector
Updated NFP financial reporting guide from Chartered Accountants Australia and New Zealand
21 August 2017
In this edition, we highlight key issues for directors and CEOs to consider...