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ASIC focus areas for 30 June 2023 financial reports
Technical Accounting Alert | TA 2023-7 ASIC focus areas for 30 June 2023 financial reports
The purpose of this Alert is to draw attention to the Australian Securities and Investments Commission’s (ASIC) Media Release 23-149MR ASIC highlights focus areas for 30 June 2023 reporting.
Owen Carew
Owen Carew
| 13 min read | 22 Jun 2023
What’s new for June 2023?
Technical Accounting Alert | TA 2023-5 What’s new for June 2023?
This TA Alert incorporates all the relevant pronouncements and developments as at 8 May 2023.
Owen Carew
Owen Carew
| 3 min read | 15 May 2023
Impacts of amendments to AASB 116
Technical Accounting Alert | TA 2023-4 Impacts of amendments to AASB 116
AASB 2020-3 amends AASB 116 to prohibit entities from deducting from the cost of an item of Property, Plant and Equipment, any proceeds from selling items produced while bringing property, plant and equipment to the location and condition necessary for it to be capable of operating in a manner intended by management. Instead, these proceeds and related costs are required to be recognised in profit or loss.
Owen Carew
Owen Carew
| 9 min read | 23 Mar 2023
Amendments to ASX Listing Rules and Guidance Note for entities in mining and oil and gas industries
Technical Accounting Alert | TA 2023-3 Amendments to ASX Listing Rules and Guidance Note for entities in mining and oil and gas industries
Amendments to ASX Listing Rules and Guidance Note for entities in mining and oil and gas industries
Owen Carew
Owen Carew
| 4 min read | 20 Mar 2023
Technical & Sustainability Reporting Alerts
Technical & Sustainability Reporting Alerts
Keep up to date with our technical and sustainability reporting alerts
03 Mar 2023
Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants (AASB 2022-6)
Technical Accounting Alert | TA 2023-2 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants (AASB 2022-6)
The AASB has clarified presentation as current or non-current of loan arrangements subject to covenants by amending AASB 101 Presentation of Financial Statements) through the issuance of AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants.
Owen Carew
Owen Carew
| 6 min read | 02 Feb 2023
Accounting standards issued but not yet effective for 31 December 2022
Technical Accounting Alert | TA 2023-1 Accounting standards issued but not yet effective for 31 December 2022
Accounting standards issued but not yet effective for 31 December 2022
Owen Carew
Owen Carew
| 4 min read | 01 Feb 2023
2022 Local technical and financial reporting alerts
Technical Alerts 2022 Local technical and financial reporting alerts
Summary of 2022 Local technical and financial reporting alerts
Owen Carew
Merilyn Gwan
| 2 min read | 14 Dec 2022
2021 Local technical and financial reporting alerts
Technical Alerts 2021 Local technical and financial reporting alerts
Summary of 2021 Local technical and financial reporting alerts
Owen Carew
Merilyn Gwan
| 2 min read | 19 Dec 2021
2020 Local technical and financial reporting alerts
Technical Alerts 2020 Local technical and financial reporting alerts
Summary of 2020 Local technical and financial reporting alerts
Owen Carew
Merilyn Gwan
| 2 min read | 20 Dec 2020
2008-2019 Local technical and financial reporting alerts
Technical Alert 2008-2019 Local technical and financial reporting alerts
Summary of 2008-2019 Local technical and financial reporting alerts
Owen Carew
Merilyn Gwan
| 9 min read | 20 Dec 2019