Local technical and financial reporting alerts

•  TA Alert 2012 - 1 AASB 7/IAS 7 Statement of Cash Flows

2011 Local technical and financial reporting alerts

• TA Alert 2011-24 ASIC restrictions on disclosing non-IFRS financial information 
• TA Alert 2011-23 ASIC report on its focus areas for 30/12/2011 financial reports 
• TA Alert 2011-22 Financial instruments amdendments 
• TA Alert 2011-21 What's new for December 2011 
• TA Alert 2011-20 Carbon tax financial reporting implications update 
• TA Alert 2011-19 AASB 108 Disclosures for standards issued not yet effective 
• TA Alert 2011-18 IFRIC publishes guidance on production stripping costs in the mining sector 
• TA Alert 2011-17 AASB 108 Disclosures for standards issued not yet effective 
• TA Alert 2011-16 Carbon tax:  Financial reporting implications 
• TA Alert 2011-15 AASB issues amending pronouncements to extend consolidated relief 
• TA Alert 2011-14 No concise financial report allowed for companies limited by guarantee 
• TA Alert 2011-13 AASB to remove key management personnel disclosure requirements 
• TA Alert 2011-12 What's new for June 2011
• TA Alert 2011-11 ASIC's financial statement review and areas of focus for June 2011 
• TA Alert 2011-10 Remuneration reports:  Better disclosure required
• TA Alert 2011-09 AASB 108 Disclosures for standards issued not yet effective
• TA Alert 2011-08 Amendments to IAS 19
• TA Alert 2011-07 Amendments to IAS 1
• TA Alert 2011-06 IASB publishes IFRS 13 Fair Value Measurements
• TA Alert 2011-05 New consolidations standards issued
• TA Alert 2011-04 Corporations Amendment (Improving Accountability on Director and Executive Remuneration) Act 2011
• TA Alert 2011-03 Natural disasters - What are the implications to consider?
• TA Alert 2011-02 Release of Grant Thornton International's IFRS Top 20 Tracker for 2011
• TA Alert 2011-01 ASIC's financial statement review and areas of focus for December 2010

2010 Local technical and financial reporting alerts

• TA Alert 2010-61 Amendments to IFRS 1
• TA Alert 2010-60 Recovery of underlying assets
• TA Alert 2010-59 Onerous operating leases
• TA Alert 2010-58 Changes to ASX listing rules and corporate governance principles and recommendations
• TA Alert 2010-57 Amendments to Australian Accounting Standards
• TA Alert 2010-56 What's new for December 2010
• TA Alert 2010-55 AASB 108 disclosures for standards issued not yet effective
• TA Alert 2010-54 Limited exception from comparative IFRS 7 disclosure for first-time adopters (amendments to IFRS 1)
• TA Alert 2010-53 Additional exemptions for first-time adopters (amendments to IFRS 1)
• TA Alert 2010-52 IFIRC 18 Transfers of assets from customers
• TA Alert 2010-51 IASB publishes restructured version of IFRS1
• TA Alert 2010-50 IFIRC 17 Distributions of non-cash assets to owners
• TA Alert 2010-49 IASB amends IFRS 9 - Financial Instruments
• TA Alert 2010-48 Disclosures - Transfer of financial assets (Amendments to IFRS 7)
• TA Alert 2010-47 New proposed leasing standard (Withdrawn 15/11/2010)
• TA Alert 2010-46 Director's report for a Limited by Guarantee Company
• TA Alert 2010-45 AASB 108 - Disclosures for standards issued but not yet effective
• TA Alert 2010-44 Non-controlling interests and other comprehensive income
• TA Alert 2010-43 Loans with early repayment options
• TA Alert 2010-42 Cost of an investment in a subsidiary in separate financial statements
• TA Alert 2010-41 Convertible debt and the effect of the changes to the conversion ration on equity or liability classification
• TA Alert 2010-40 Cash flow hedging and changes to a forecast transaction
• TA Alert 2010-39 Acquisitions and disposals of assets held in a corporate shell
• TA Alert 2010-38 Unclaimed on-demand financial liabilities
• TA Alert 2010-37 Changes to dividend laws
• TA Alert 2010-36 Leases (updated 26 August 2010)
• TA Alert 2010-35 ASIC's financial statement review and areas of focus for June 2010
• TA Alert 2010-34 Accounting for commodity contracts
• TA Alert 2010-33 Cost of a new building constructed on the site of a previous building
• TA Alert 2010-32 Loan commitments
• TA Alert 2010-31 Contracts for purchase or sale of non-financial items in a foreign currency
• TA Alert 2010-30 Classification of derivatives as current and non-current
• TA Alert 2010-29 Debt factoring and invoice discounting
• TA Alert 2010-28 Costs of an initial public offering
• TA Alert 2010-27 Rental guarantee on investment properties
• TA Alert 2010-26 Employee loans at low interest rates
• TA Alert 2010-25 Equity accounting, fair value adjustments and impairment
• TA Alert 2010-24 Update:  Reduced Disclosure Regime
• TA Alert 2010-23 Customer acquisition commissions paid to intermediaries
• TA Alert 2010-22 Debt modifications
• TA Alert 2010-21 IAS 1R and the requirement for third statement of financial position
• TA Alert 2010-20 Impact of IFRS 8 on goodwill impairment testing
• TA Alert 2010-19 Leasehold makegood - restoration provisions
• TA Alert 2010-18 Investment property held under a lease
• TA Alert 2010-17 Inventory discounts and rebates
• TA Alert 2010-16 Update:  30 June 2010 simplifications to financial statements
• TA Alert 2010-15 Reduced disclosure regime Updated in TA Alert 2010-24
• TA Alert 2010-14 Differences between revenue and gains
• TA Alert 2010-13 Accounting for client money
• TA Alert 2010-12 Advertising and promotional costs
• TA Alert 2010-11 Lease extensions and renewals
• TA Alert 2010-10 Subtotals in the Statement of Comprehensive Income
• TA Alert 2010-09 What's new for June 2010
• TA Alert 2010-08 Standards not yet effective - June 2010
• TA Alert 2010-07 30 June 2010 Simplifications to financial statements - Updated in TA Alert 2010-16
• TA Alert 2010-06 IFRS annual improvements 2010
• TA Alert 2010-05 ASIC's financial statement reviews
• TA Alert 2010-04 Improving disclosures about financial instruments - amendments to IFRS7
• TA Alert 2010-03 Pre-opening operating lease expenses
• TA Alert 2010-02 Common control business combinations
• TA Alert 2010-01 Application of new IFRSs issued after the reporting date

2009 Local technical and financial reporting alerts

• TA Alert 2009-26 Prepayments of a minimum funding requirement
• TA Alert 2009-25 IFRIC 19 Extinguishing financial liabilities with equity instruments
• TA Alert 2009-24 Standards issued not yet effective - December 2009
• TA Alert 2009-23 What's new for December 2009
• TA Alert 2009-22 Release of IFRS9
• TA Alert 2009-21 Classification of rights issues
• TA Alert 2009-20 Revised version of IAS24 Related Party Disclosures
• TA Alert 2009-19 Changes to ASIC class orders
• TA Alert 2009-18 IASB publishes IFRS for SMEs
• TA Alert 2009-17 Amendments to IFRS 2 - Group cash settled share-based payment transactions
• TA Alert 2009-16 Annual improvements 2009
• TA Alert 2009-15 Period end fair values and events after the reporting date
• TA Alert 2009-14 Classification of loans with covenants
• TA Alert 2009-13 ASIC financial reporting surveillance June 2009
• TA Alert 2009-12 Impairment of available for sale equity investments
• TA Alert 2009-11 Inter company loans
• TA Alert 2009-10 Rounding of amounts in the financial report
• TA Alert 2009-09 Income from licensing intangibles
• TA Alert 2009-08 Changes to share based payment agreements
• TA Alert 2009-07 Reporting requirements for entities 30 June 2009
• TA Alert 2009-06 AASB 108 - Standards issued not yet effective disclosure
• TA Alert 2009-05 Whats new for June 2009 reporting
• TA Alert 2009-04 Accounting for Derivative Transactions
• TA Alert 2009-03 Reporting requirements for entities 31 December 2008 - Superseded by TA Alert 2009-07
• TA Alert 2009-02 AASB 108 disclosures for standards issued not yet effective - December 2008 - Superseded by TA Alert 2009-06
• TA Alert 2009-01 ASIC Financial Reporting Surveillance Program

2008 Local technical and financial reporting alerts

• TA Alert 2008-19 Amendments to IAS 39
• TA Alert 2008-18 compensated absences
• TA Alert 2008-17 Borrowing costs
• TA Alert 2008-16 Interpretation 16 Hedged of a net investment in a foreign operation
• TA Alert 2008-15 Amendments to AASB 139 – Amendment to hedged item
• TA Alert 2008-14 Amendments to AASB 1 and AASB 127
• TA Alert 2008-13 Annual improvements project
• TA Alert 2008-12 Revised AASB 3 and AASB 127
• TA Alert 2008-11 Amendment to AASB 2 – vesting conditions and cancellations
• TA Alert 2008-10 Interpretation 15 agreements for the construction of real estate
• TA Alert 2008-09 s300A remuneration report
• TA Alert 2008-08 Revised AASB 101 Presentation of Financial Statements
• TA Alert 2008-07 Reporting requirements for entities 30 June 2008 - Superseded by TA Alert 2009-03
• TA Alert 2008-06 ASIC class order relief update
• TA Alert 2008-05 AASB 108 disclosures for standards issued not yet effective - Superseded by TA Alert 2009-02
• TA Alert 2008-04 What's New for June 2008
• TA Alert 2008-03 AASB 8 Operating Segments
• TA Alert 2008-02 AASB 7 Financial Instruments Disclosures
• TA Alert 2008-01 Introduction to the Technical Accounting TA Alerts