6 Technicals

Technical

The panel

Published 04 May 2009
This month’s highlights: Institute hosts IASB members, IASB enhances financial instruments disclosures, AASB update, CPRS draft legislation, Audit clarity update & AUASB update More >

Strategy under stress

Published 04 May 2009
Short-term cost cutting can destroy long-term survival. More >

Carbon and impairment

Published 04 May 2009
The proposed introduction of CPRS on 1 July 2010 means entities need to consider its potential impairment effects, the timing of those impacts and implications for financial statement disclosures at 30 June 2009. More >

Revenue recognition – A new approach

Published 04 May 2009
The new revenue recognition model’s focus on performance obligations and the transfer of control of assets will have a significant impact on most companies. More >

Growing through greening

Published 04 May 2009
R&D policies that incentivise and reward innovative technologies need to be introduced to promote sustainable development and embody corporate social responsibility. More >

Tax guide

Published 04 May 2009
Small business and general business tax break, Carbon Pollution Reduction Scheme, Inspector General of Taxation’s work program & Legislation update More >