7 Technicals

Technical

The panel

Published 02 Jun 2008
This month’s highlights: Release of revised AASB 3 and AASB 127, More Omnibus standards, Changes to class order 98/1418 and new class order relief for disclosing entities, APRA and ASIC release new online reporting system for dual-regulated institutions, IESBA independence revisions More >

Discovering blue oceans

Published 02 Jun 2008
CFOs and their finance function are sailing stormy seas and yet calm blue oceans are waiting to be discovered. More >

Three years on

Published 02 Jun 2008
That impact has the Registrable Superannuation Entity licensing regime had on the superannuation industry? More >

Accounting for carbons

Published 02 Jun 2008
Australia needs a consistent basis for the financial reporting of emission rights. More >

Reporting on energy

Published 02 Jun 2008
The topic of climate change has been a regular subject of discussion among scientists and politicians in recent years. Now, with the passage of new federal legislation it’s likely to become a topic of conversation in the offices of Australian accountants too. More >

Simplifying SME tax

Published 02 Jun 2008
A flow-through regime appears to be the answer to simplifying small business taxation. Deloitte and the Institute have submitted a joint report on this issue to Government. More >

Tax guide

Published 02 Jun 2008
Australian Emissions Trading Scheme (AETS), Proposed flow-through regime, Wealthy and wise, Promoter penalty practice statements, Wash sale arrangements, Reminder – Division 7A More >