2008-2019 Local technical and financial reporting alerts

• TA 2018-09 ASIC focus areas for 31 December 2018 financial report
• TA 2018-08 AASB proposes relief for NFPs from fair valuing peppercorn leases
• TA 2018-07 IASB issues definition of material
• TA 2018-06 What’s new for December 2018
• TA 2018-05 Accounting standards issued but not yet effective for 30 June 2018
• TA 2018-04 New financial disclosure rules for third parties incurring political expenditure
• TA 2018-03  ASIC focus areas for 30 June 2018 Financial Reports
• TA 2018-02 What's New for June 2018
• TA 2018-01 Accounting standards issued but not yet effective for December 2017
• TA 2017-12 New income recognition requirements for not-for-profit entities
• TA 2017-11 ASIC focus areas for 31 December 2017 financial reports
• TA 2017-10 Designation of equity investments at FVOCI under AASB 9
• TA 2017-09 What's new for December 2017
• TA 2017-08 Significant global entities are now required to lodge general purpose financial statements
• TA 2017-07 IASB issues new interpretation on uncertainty over income tax treatments
• TA 2017-06 Accounting standards issued but not yet effective for June 2017
• TA 2017-05 Accounting for reductions in company tax rates
• TA 2017-04 ASIC focus areas for 30 June 2017 financial reports
• TA 2017-03 IASB releases new insurance standard
• TA 2017-02 What's New for June 2017

• TA 2016-18 AASB releases new income recognition requirements for NFP entities
• TA 2016-17 Accounting standards issued but not yet effective for December 2016
• TA 2016-16 ASIC Focus Areas for 31 December 2016 financial reports
• TA 2016-15 IFRIC 22 Foreign Currency Transactions and Advance Consideration
• TA 2016-14 Transfers of Investment Property
• TA 2016-13 Annual Improvements to IFRSs 2014-2016 Cycle
• TA 2016-12 What's New for December 2016
• TA 2016-11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4)
• TA 2016-10 Amendments to AASB 2 Share-based Payment
• TA 2016-09 ASIC focus areas for 30 June 2016 financial reports
• TA 2016-08 ASIC remakes rounding financial reporting Class Order
• TA 2016-07 Accounting Standards issues but not yet effective for June 2016
• TA 2016-06 Clarifications to IFRS 15
• TA 2016-05 What's New for June 2016
• TA 2016-04 Accounting Standards issued but not yet effective for December 2015
• TA 2016-03 Amendments to IAS 7
• TA 2016-02 Recognition of deferred tax assets for unrealised losses
• TA 2016-01 IASB releases new standard on leases
• TA 2015-10 Accounting Standards issued but not yet effective - Superseded by TA 2016-04
• TA 2015-09 ASIC focus areas for 31 December 2015 financial reports
• TA 2015-08 What's new for December 2015
• TA 2015-07 Accounting standards issued but not yet effective for June 2015
• TA 2015-06 ASIC focus areas for 30 June 2015 financial reports
• TA 2015-05 Change in discount rates used for measuring employee benefits
• TA 2015-04 Amendments to Corporations Act 2001
• TA Alert 2015-03 What's new for June 2015
• TA Alert 2015-02 Amendments to AASB 101 to address disclosure overload in financial statements
• TA Alert 2015-01 Accounting standards issued but not yet effective for December 2014

• TA Alert 2014-15 Accounting standards issued but not yet effective for December 2014 - Superseded by TA 2015-01
• TA Alert 2014-14 ASIC Focus Areas for 31 December 2014 Financial Reports
• TA Alert 2014-13 What's New for December 2014
• TA Alert 2014-11 Equity Method in Separate Financial Statements
• TA Alert 2014-10 Accounting Standards issued but not yet effective for June 2014
• TA Alert 2014-09 IASB completes IFRS 'Financial Instruments'
• TA Alert 2014-08 Publication of AASB 14 and Omnibus Amending Standard AASB 2014-1
• TA Alert 2014-07 AASB issues new Superannuation Standard
• TA Alert 2014-06 Accounting standards issued but not yet effective - Superseded by TA 2014-10
• TA Alert 2014-05 ASIC focus areas for 30 June 2014 financial reports
• TA Alert 2014-04 IFRS 15 Revenue from Contracts with Customers
• TA Alert 2014-03 Amendments to IAS 16 and IAS 38
• TA Alert 2014-02 IASB Issues Amendments to IFRS 11
• TA Alert 2014-01 What's New for June 2014
• TA 2013-15 ASIC findings from 30 June 2013 financial reports
• TA 2013-14 Accounting standards issued but not yet effective
• TA 2013-13 IASB issues amendments to IFRS 9 Financial Instruments
• TA 2013-12 AASB issues guidance on determining control in the Not-for-Profit sector
• TA 2013-11 ASIC focus areas for 31 December 2013 financial reports
• TA 2013-10 What's New for December 201
• TA Alert 2013-09 AASB issues consolidation exception for investment entities
• TA Alert 2013-08 ASIC focus areas for 30 June 2013 financial reports
• TA Alert 2013-07 IASB issues new interpretation on levies
• TA Alert 2013-06 Accounting standards issued but not yet effective for June 2013 - Superseded by TA Alert 2013-14
• TA Alert 2013-05 Impact of AASB 10 on asset managers
• TA Alert 2013-04 ASIC Regulatory Guide 247: Effective disclosure in an operating and financial review
• TA Alert 2013-03 ACNC Governance Standards for Charities
• TA Alert 2013-02 What's new for June 2013
• TA Alert 2013-01 Accounting standards issued but not yet effective - Superseded by TA Alert 2013-06

• TA Alert 2012-14 Corporations Act draft amendments on Executive Remuneration and Dividends [ 145 kb ]
• TA Alert 2012-10 IFRS Alert Investment Entities [ 87 kb ]
• TA Alert 2012-08 ASX increased placement & revised admission [ 104 kb ]
• TA Alert 2012-5 ASX Increased Placement Revised Admission [ 104 kb ]
• TA Alert 2012-2 Annual Improvements 2009-2011 Cycle [ 125 kb ] 
• TA Alert 2012-1 AASB 7/IAS 7 Statement of Cash Flows [ 425 kb ]
• TA Alert 2011-24 ASIC restrictions on disclosing non-IFRS financial information [ 53 kb ]
• TA Alert 2011-20 Carbon tax financial reporting implications update. [ 140 kb ]
• TA Alert 2011-18 IFRIC publishes guidance on production stripping costs in the mining sector [ 123 kb ]
• TA Alert 2011-16 Carbon tax Financial reporting implications [ 81 kb ]
• TA Alert 2011-15 AASB issues amending pronouncements to extend consolidated relief [ 62 kb ]
• TA Alert 2011-14 No concise financial report allowed for companies limited by guarantee [ 55 kb ]
• TA Alert 2011-10 Remuneration reports Better disclosure required [ 129 kb ]
• TA Alert 2011-08 Amendments to IAS 19 [ 124 kb ]
• TA Alert 2011-07 Amendments to IAS 1 [ 119 kb ]
• TA Alert 2011-06 IASB publishes IFRS 13 Fair Value Measurements.pdf [ 119 kb ]GTAL_2011_TA Alert 2011-05 New consolidations standards issued [ 135 kb ]
• TA Alert 2011-04 Corporations Amendment (Improving Accountability on Director and Executive Remuneration) Act 2011 [ 75 kb ]
• TA Alert 2011-03 Natural disasters - What are the implications to consider [ 110 kb ]
•  

• TA Alert 2010-60 Recovery of underlying assets [ 86 kb ]
• TA Alert 2010-53 Additional exemptions for first-time adopters (amendments to IFRS 1) [ 78 kb ]
• TA Alert 2010-51 IASB publishes restructured version of IFRS1 [ 60 kb ]
• TA Alert 2010-50 IFIRC 17 Distributions of non-cash assets to owners [ 73 kb ]
• TA Alert 2010-48 Disclosures - Transfer of financial assets Amendments to IFRS 7 [ 52 kb ]
• TA Alert 2010-46 Director's report for a Limited by Guarantee Company [ 89 kb ]
• TA Alert 2010-39 Acquisitions and disposals of assets held in a corporate shell [ 94 kb ]
• TA Alert 2010-37 Changes to dividend laws [ 71 kb ]
• TA Alert 2010-33 Cost of a new building constructed on the site of a previous building [ 87 kb ]
• TA Alert 2010-28 Costs of an initial public offering [ 101 kb ]
• TA Alert 2010-25 Equity accounting, fair value adjustments and impairment [ 104 kb ]
• TA Alert 2010-24 Update Reduced Disclosure Regime [ 87 kb ]
• TA Alert 2010-21 IAS 1R and the requirement for third statement of financial position [ 123 kb ]
• TA Alert 2010-20 Impact of IFRS 8 on goodwill impairment testing [ 143 kb ]
• TA Alert 2010-19 Leasehold make good - restoration provisions [ 87 kb ]
• TA Alert 2010-17 Inventory discounts and rebates [ 98 kb ]
• TA Alert 2010-13 Accounting for client money [ 110 kb ]
• TA Alert 2010-12 Advertising and promotional costs [ 97 kb ]
• TA Alert 2010-06 IFRS annual improvements 2010 [ 137 kb ]
• TA Alert 2010-01 Application of new IFRSs issued after the reporting date [ 90 kb ]
• TA Alert 2009-21 Classification of rights issues [ 56 kb ]
• TA Alert 2009-20 Revised version of IAS24 Related Party Disclosures [ 59 kb ]
• TA Alert 2009-17 Amendments to IFRS 2 - Group cash settled share-based payment transactions [ 33 kb ]
• TA Alert 2009-16 Annual improvements 2009 [ 35 kb ]
• TA Alert 2009-14 Classification of loans with covenants [ 37 kb ]
• TA Alert 2009-08 Changes to share based payment agreements [ 137 kb ]
•  

• TA 2019-16 Effect of AASB 16 on Net Tangible Asset Calculations
• TA 2019-15 What's new for December 2019
• TA 2019-14 ASIC focus areas for 31 December 2019 financial reports
• TA 2019-13 Deferral of AASB 15 and AASB 1058 to research grants
• TA 2019-12 Guidance on Recognition of Tax Operating Losses
• TA 2019-11 ASIC findings from review of 31 December 2018 financial reports
• TA 2019-10 AASB proposes removal of Special Purpose Financial Statements (SPFS) for certain For-Profit Private Sector Entities
• TA 2019-09 Proposed amendments to accounting for deferred tax on leases and the current position
• TA 2019-08 Update on ATO requirements for the provision of GPFS by SGEs
• TA 2019-07 Accounting standards issued but not yet effective for June 2019
• TA 2019-06 AASB proposes interim changes to recognition and measurement disclosures in SPFS
• TA 2019-05 AASB Interpretation 23 uncertainty over income tax treatments now effective
• TA 2019-04 ASIC focus areas for 30 June 2019 financial reports
• TA 2019-03 What's new for June 2019
• TA 2019-02 Financial reporting thresholds doubled for 'large' proprietary companies
• TA 2019-01 Accounting standards issued but not yet effective for December 2018

If you wish to discuss any of the information included in this Technical Accounting Alert, please get in touch with your local Grant Thornton Australia contact or a member of the National Assurance Quality Team at national.assurance.quality@au.gt.com.