IFRS in brief archive
Our financial reporting newsletter, IFRS in brief, focuses on two topical accounting issues. These issues have significant potential impact on entities' profit and loss statements, balance sheets, disclosure obligations, and communication with their stakeholders.2012
- Common questions about classifying financial instruments as a liability or equity [PDF 133 KB]
- ASIC's key areas of focus for December 2011 reporters [PDF 134 KB: 3 Feb]
Jan – Dec 2011 »
- An update on emerging financial reporting issues with insight from the IASB [PDF 104 KB: 15 Dec]
- Update on recent IFRIC re-deliberations - business combinations, group reorganisations and joint arrangements [PDF 97 KB: 01 Dec]
- The challenges of accounting for financial instruments in practice [PDF 92 KB: 24 Oct]
- Accounting impacts of the Government's carbon pricing proposals [PDF 102 KB: 13 Sep]
- ASIC's key areas of focus for June 2011 reporters [PDF 132 KB: 21 Jul]
- Hot topics in tax to consider for the upcoming reporting season [PDF 102 KB: 27 Jun]
- Financial reporting considerations prior to an initial public offering [PDF 102 KB: 2 Jun]
- Accounting for share-based payments in a business combination [PDF 90 KB: 27 Apr]
- The IASB engages with Australian businesses [PDF 154 KB: 30 Mar]
- IASB and FASB leasing redeliberations - March 2011 [PDF 100 KB: 18 Mar]
- Corporations Law amendments to executive remuneration [PDF 106 KB: 15 Mar]
- FAQs. Accounting for share-based payments [PDF 100 KB: 03 Mar]
- Tax consequences of the dividend rules: deferred tax & investments in associates [PDF 97 KB: 15 Feb]
- Lessons learned from ASIC's review of June 2010 financial statements [PDF 73 KB: 25 Jan]
- The key accounting implications arising from natural disasters [PDF 84 KB: 18 Jan]
Jul – Dec 2010 »
- Impacts of financial reporting developments on not-for-profit entities [PDF 83 KB: 1 Dec]
- An age-old issue: accounting for retirement villages [PDF 83 KB: 16 Nov]
- Accounting implications of a strong Aussie dollar [PDF 83 KB: 02 Nov]
- Are you purchasing a business or an asset? [PDF 73 KB: 19 Oct]
- Financial reporting issues affecting the banking industry [PDF 55 KB: 06 Oct]
- Impacts of the amended related party rules in Australia [PDF 55 KB: 22 Sep]
- Accounting for bed licences – a big issue for the health care industry [PDF 53 KB: 24 Aug]
- Getting to grips with remuneration reporting [PDF 55 KB: 10 Aug]
- Impacts of the new revenue recognition proposals [PDF 58 KB: 27 Jul]
- What ASIC is focusing on in June 2010 reports [PDF 57 KB: 13 Jul]
Jan – Jun 2010 »
- The future of leasing - the impacts of the proposed changes to leases [PDF 57 KB: 29 Jun]
- FAQs on the reduced disclosure regime [PDF 57 KB: 1 Jun]
- How planned tax consolidation changes may impact your accounts [PDF 51 KB: 15 Jun]
- Impact of the amendments to AASB 132 for investment funds [PDF 56 KB: 19 May]
- Consolidation of investments or reporting at fair value - a big issue for investment companies [PDF 44 KB: 4 May]
- Significant changes proposed for recognition and measurement of employee benefit expense and disclosures [PDF 54 KB: 3 May]
- Accounting, operational & commercial impacts of the proposed changes to revenue recognition [PDF 56 KB: 21 Apr]
- The new 'third balance sheet' requirement [PDF 52 KB: 9 Apr]
- Applying the new segment reporting rules in June 2010 accounts [PDF 73 KB: 23 Mar]
- New rules to apply in June 2010 accounts [PDF 55 KB: 23 FeB]
- The impacts of new and proposed accounting rules [PDF 56 KB: 9 FeB]
- What ASIC is focusing on in December 2009 reports [PDF 55 KB: 25 Jan]
Jul – Dec 2009 »
- Business combinations under AASB 3R – Presentation in the financial statements [PDF 57 KB: 1 Dec]
- Proposed Changes to Financial Instruments: How they will affect "typical corporate entities" [PDF 59 KB: 10 Nov]
- The impairment lessons learned from the June 2009 reporting cycle [PDF 45 KB: 3 Nov]
- New rules to apply in December 2009 accounts [PDF 68 KB: 20 Oct]
- The proposed changes to financial instruments [PDF 59 KB: 6 Oct]
- The changes to accounting for investment property under construction [PDF 60 KB: 22 Sep]
- Views on an expected loss model for impairment [PDF 116 KB: 8 Sep]
- Calculating diluted earnings per share [PDF 116 KB: 25 Aug]
- Proposed changes to fair value measurement [PDF 60 KB: 11 Aug]
- Share-based payments and the remuneration report [PDF 34 KB: 28 Jul]
- Contingent consideration its effect on deals under AASB 3R [PDF 60 KB: 15 Jul]
- Proposed overhaul to accounting for leases [PDF 61 KB: 16 Jun]
- Accounting for pre-existing relationships in an acquisition [PDF 60 KB: 2 Jun]
- The proposed changes to the income tax rules [PDF 40 KB: 19 May]
- How the credit crisis may affect deferred tax balances [PDF 34 KB: 5 May]
- Estimating discount rates for impairment testing in today's market [PDF 34 KB: 21 Apr]
- Accounting for transfers of assets from customers [PDF 28 KB: 14 Apr]
- Impairment reversals in the current market [PDF 41 KB: 1 Apr]
- The IASB's proposed changes to the consolidation rules [PDF 33 KB: 10 Mar]
- The proposed changes to the revenue recognition rules [PDF 33 KB: 20 FeB]
- New pronouncements for June 2009 accounts [PDF 37 KB: 6 FeB]
- Share-based payments and the remuneration report [PDF 34 KB: 28 Jul]
- Contingent consideration its effect on deals under AASB 3R [PDF 60 KB: 15 Jul]
Feb – Jun 2009 »
- Proposed overhaul to accounting for leases [PDF 61 KB: 16 Jun]
- Accounting for pre-existing relationships in an acquisition [PDF 60 KB: 2 Jun]
- The proposed changes to the income tax rules [PDF 40 KB: 19 May]
- How the credit crisis may affect deferred tax balances [PDF 34 KB: 5 May]
- Estimating discount rates for impairment testing in today's market [PDF 34 KB: 21 Apr]
- Accounting for transfers of assets from customers [PDF 28 KB: 14 Apr]
- Impairment reversals in the current market [PDF 41 KB: 1 Apr]
- The IASB's proposed changes to the consolidation rules [PDF 33 KB: 10 Mar]
- The proposed changes to the revenue recognition rules [PDF 33 KB: 20 FeB]
- New pronouncements for June 2009 accounts [PDF 37 KB: 6 FeB]
Of further interest
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PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.