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Test Dynamic Section Listing Page
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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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Submission on classification of a foreign exchange difference from an intragroup loan
CA ANZ submission to IFRS Interpretations Committee on classification of a foreign exchange difference from an intragroup loan...
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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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IFRS 18: Driving consistent financial reporting
A new financial reporting standard will deliver clearer information for investors – impacting small and large companies alike...
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Q&A: Corporate trustee reporting
This Q&A answers: Do the financial statements of a corporate trustee need to include the assets and liabilities of a trust that it administers/manages?...
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Q&A: Financial assets with contingent features
This technical Q&A answers: Could a financial asset with a contingent feature that changes the amount or timing of contractual cash flows meet the solely payments of principal and interest test?...
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2024 Chartered Accountants IFRS Survey
Views on the impacts, challenges and opportunities in local and international standards setting...
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2022 Chartered Accountants IFRS Survey
Feedback from the CA ANZ IFRS survey gives voice to Chartered Accountants’ views...
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2021 Chartered Accountants IFRS Survey
2021 Chartered Accountants IFRS Survey highlights importance of reporting sustainability and climate-related information...
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Members have their say in IFRS survey
Members have their say in 2020 CA ANZ IFRS Survey...