Advanced Search

Financial Reporting Home Latest News Emerging Reporting & Assurance Issues Current Issues

Analysis of AASB Standards Exposure Drafts & Submissions Corporate Reporting Discussion Group (CRDG) Corporations Act Publications Upcoming Meetings Useful Links Reporting & Assurance Team

11 News & Issues | 4 Technicals | 1 Articles

News & Issues

IFAC boosts support for SME’s: Published 12 Mar 2010
At a recent meeting convened by the International Federation of Accountants, global accountancy leaders declared their support for its recommendations to intensify its efforts to strengthen small- and medium-sized enterprises More >

Productivity Commission releases research report on NFP contribution: Published 12 Feb 2010
The Productivity Commission has released a research report entitled Contribution of the Not-for-Profit Sector detailing the need for wide-ranging reforms to remove unnecessary burdens and costs faced by the not-for-profit sector and improve its accountability More >

AASB’s differential reporting paper: Published 11 Dec 2009
The AASB has released a consultation paper outlining proposals that seek to establish a reduced disclosure regime for some entities producing general purpose financial statements. More >

International support for SME standard growing: Published 02 Oct 2009
The IFAC has released a summary of the responses from its various member bodies on the release of the IASB’s SME standard More >

More News & Issues >

Technical

Podcast: how will differential reporting impact you?: Published 12 Feb 2010
Listen to an interview with Kerry Hicks FCA, the Institute’s Head of Reporting as she discusses some of the issues contained in the Australian Accounting Standards Board (AASB) differential reporting proposals More >

Q&As on SMEs: Published 16 Jul 2008
Questions and answers collated from ANT More >

Proposed IFRS for Private Entities (formerly IFRS for SMEs): Published 05 Dec 2007
The report by the professional bodies on the Australian field testing of the proposed standard, the Institute's submission to the AASB on ITC 12 and IASB on the "Exposure Draft of an IFRS for Small and Medium-sized Entities" and the Institute White Paper "Financial Reporting Standards for Small and Medium Entities: Stakeholder insights", More >

Business Practice Guide for Financial Statements for Non-Reporting Entities: Published 28 Sep 2006
As a result of enquires relating to the application of accounting standards for non-reporting entities the Institute has drafted a best-practice guide for small to medium-sized entities for the preparation of financial statements. More >

Articles

Articles on Small and Medium-sized Entities: Published 08 Jul 2008
List of Charter articles concerning small and medium-sized entities More >