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Accounting for entitlements - casual employees
In the wake of recent Federal Court judgements, this guide assists financial statement preparers in Australia to account for entitlements that may arise for regular and systematic casual employees...
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Cash flow coaching kit (ATO)
This ATO digital cash flow coaching kit provides a framework for business coaching conversations with your small business client. Working through these simple tools with your client can assist them to...
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Q&A: Auditor's report when financial statements are prepared on a liquidation basis for the first time
My client has prepared its financial statements on a liquidation basis for the first time, a decision that, as their auditor, I concur with. The financial statements clearly disclose this basis of...
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Exploring the Code of Ethics
Access the practical case studies and guidance in the IESBA educational series: Exploring the IESBA Code. This may assist members’ understanding of the APESB Code of Ethics (all members except NZ) or...
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Practice Transformation Action Plan
These extraordinary circumstances offer small- and medium-sized practices (SMPs) significant opportunities to adapt and service a rapidly changing world. IFAC has developed thought leadership on...
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Q&A: Client in Bankruptcy (AU)
This Q&A answers what client books and records you are required to provide a registered trustee in bankruptcy...
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Q&A: Client is Insolvent (AU)
This Q&A answers: What client information am I required to give to an insolvency practitioner in Australia?...
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Independence Guide (5th edition)
The 5th edition of this popular resource provides guidance on how to apply APES 110 Code of Ethics for Professional Accountants (including Independence Standards) to independence for audits, reviews...
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Q&A: Attending a stock take when there is limited access
This technical Q&A answers: Some entities may not be able to provide access for auditors to attend the stock take. The limitations imposed by the restrictions in recent years are such examples. Is...
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Q&A: Event after balance date
This technical Q&A answers: There has been an event after balance date. What are the auditor’s obligations and the possible implications for the auditor’s report?...
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Q&A: Determining whether a new company is “large” (NZ)
This technical Q&A answers: How does the definition of “large” in the Financial Reporting Act 2013 apply to newly established companies?...
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Business unusual: Business continuity playbook
The Business Continuity Playbook provides guidance for organisations, navigating significant disruptions, emphasising resilience and recovery strategies. Included in the playbook are recommendations...
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Tips for Australian accounting practices on billing clients through the coronavirus landscape
This helpsheet discusses how an accounting practice could set a billing structure that will get them and their clients through the COVID-19 crisis and is sustainable for the foreseeable future. The...
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Q&A: How do I maintain client confidentiality and other professional obligations when setting up a virtual accounting practice?
This helpsheet highlights key professional obligations, some tips to manage these and resources you may find useful in the transition to a remote/virtual office, whether it be to adapt to the COVID-19...
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Business valuation
Tools and resources designed by business valuers to help members working in business valuation...