AASB releases Tier 3 accounting standard for not-for-profits
The AASB issues a Tier 3 simplified general purpose financial reporting standard for smaller, not-for-profit private sector entities...
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Risk Mitigation Accounting: a new way to account for dynamic hedging risk
We want to hear your views on the IASB exposure draft of a proposed risk mitigation accounting model for IFRS 9...
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Insights into 2025 auditors' reports
Research into 2025 auditors’ reports across Australia and New Zealand, highlighting audit opinions, going concern uncertainty and key audit matters...
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IFRS 16 Leases: What's Working, What's Not, and What's Next
Insights on practical lease accounting challenges and emerging themes in Australia and New Zealand...
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Insights into Australian Key Audit Matters
Joint research into key audit matters (KAMs) reported in Australia for ASX listed companies in 2024...
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Financial liabilities settled in cash using an electronic payment system
Amendments to AASB 9 / NZ IFRS 9 provide option to deem discharge before settlement date...
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A new look for the income statement
New presentation and disclosure requirements will change the face of the income statement following the release of AASB 18 / NZ IFRS 18...
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Accounting for climate related commitments
IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...
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Joint submission to inquiry into wholesale investor and wholesale client tests
Joint submission to inquiry into wholesale investor and wholesale client tests...
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Cost of tax debt to soar in 2025
From 1 July 2025 the general interest charge and shortfall interest charge will become non-deductible, dramatically increasing the cost of tax debt to businesses...
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Time to update your accounting policy note to the financial statements
Only material accounting policy information needs to be disclosed for financial years beginning on or after 1 January 2023...
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Joint submission calls for greater funding of the Queensland Revenue Office
CA ANZ and CPA have jointly called for the Queensland government to increase resourcing of the Queensland Revenue Office...
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Deductible or not – software as a service configuration and customisation costs
Inland Revenue has issued Interpretation Guideline on Deductibility of software as a service (SaaS) configuration and customisation costs...