IFRS in brief

Operating and financial reviews – bringing it all together
IFRS in brief
With ASIC’s release of Regulatory Guide 247 on effective disclosures in operating and financial reviews (OFRs) last month, there are now five different sources of information directors need to consider when preparing their review of operations.  To help you to feel less overwhelmed, we’ve brought together the main points of all five sets of guidance in this short outline.

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IFRS in brief - 17 April 2013

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2013

Offsetting disclosures – latest developments – 12 Feb New accounting rules for June 2013 accounts – 30 Jan

2012

Accounting for disposals in foreign operations – 23 Aug Lease accounting issues challenging entities today – 18 Jul Share-based payment questions raised in the recent reporting season – 21 Jun Q&As. Foreign exchange transactions and a strong Aussie dollar – 23 May Insights on the proposed rules for investment entities – 30 Apr Common questions about classifying financial instruments as a liability or equity – 28 Mar ASIC's key areas of focus for December 2011 reporters – 3 Feb

2011

An update on emerging financial reporting issues with insight from the IASB – 15 Dec Update on recent IFRIC re-deliberations – 01 Dec The challenges of accounting for financial instruments in practice – 24 Oct Accounting impacts of the Government's carbon pricing proposals – 13 Sep ASIC's key areas of focus for June 2011 reporters – 21 Jul Hot topics in tax to consider for the upcoming reporting season – 27 Jun Financial reporting considerations prior to an initial public offering – 2 Jun Accounting for share-based payments in a business combination – 27 Apr The IASB engages with Australian businesses – 30 Mar IASB and FASB leasing redeliberations – 18 Mar Corporations Law amendments to executive remuneration – 15 Mar FAQs. Accounting for share-based payments – 03 Mar Tax consequences of the dividend rules: deferred tax and investments in associates – 15 Feb Lessons learned from ASIC's review of June 2010 financial statements – 25 Jan The key accounting implications arising from natural disasters – 18 Jan