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Nov 04, 2021 / News
Financial Reporting Developments - Spring 2021
This Financial Reporting Development explains the AASB’s project to address the future of financial reporting for NFP entities and other developments affecting the sector. Read more
Aug 04, 2021 / News
Financial Reporting Developments - Winter 2021
At this time of year, a young accountant’s thoughts turn to the excitement of year end and the joys of having the auditors come round for their annual tea and biscuits. Well, maybe we're being optimistic – or delusional. Either way, at this time of year attention turns to preparing for annual reporting. Read more
Apr 20, 2021 / News
Financial Reporting Developments - Autumn 2021
The Australian Charities and Not-for-profits Commission (ACNC) was established in 2012 as the national regulator of charities in Australia. At that time, the ACNC Act introduced financial reporting requirements for charities which varied depending on the size of the charity, where size was based on the charity’s total annual revenue for the relevant reporting period. Read more
Feb 12, 2021 / News
Financial Reporting Developments - Summer 2021
Nexia Australia Technical Director Martin Olde discusses matters affecting 31 December 2020 reporting; planning for the removal of special purpose reports and the replacement of general purpose RDR; and the commencement of payment times reporting by large companies. Read more
Nov 19, 2020 / News
Financial Reporting Developments - November 2020
Nexia Australia Technical Director Martin Olde discusses ASIC’s recently announced extension reporting deadlines and the impacts on companies of the Parliamentary Joint Committee’s inquiry into auditing. Read more
Aug 24, 2020 / News
Financial Reporting Developments
Another financial year has ended. This time last year, no one could have anticipated that within the year we would be dealing with a health and economic crisis that has devastated so many Australians. Read more
May 29, 2020 / News
Extension of ASIC reporting deadlines for 30 June 2020
In response to business disruptions caused by COVID-19, the Australian Securities and Investments Commission (ASIC) has announced a one month extension of the reporting deadlines for companies to lodge their audited financial reports under Chapters 2M and 7 of the Corporations Act 2001. The extension applies to both listed and unlisted companies with a balance date up to and including 7 July 2020. Read more
May 18, 2020 / News
IASB revises treatment of COVID-19-related rent concessions
The Australian government’s mandatory Code of Conduct for Commercial Leases introduces a range of rent concessions for lessees, including rent reductions and rent deferrals. Read more
May 07, 2020 / News
Financial Reporting Developments
The AASB has been very active during the past two months, issuing a number of new requirements. Nexia Australia Technical Director Martin Olde highlights some of the key changes as well as financial reporting considerations relating to COVID-19. Read more
Feb 26, 2020 / News
New disclosure requirements for Not-For-Profit entities preparing SPFS
For financial years ending on or after 30 June 2020, certain not-for-profit (NFP) entities preparing special purpose financial statements (SPFS) will need to include new disclosures in their financial statements regarding their compliance with the recognition and measurement (R&M) requirements of Australian Accounting Standards (AAS). Read more
