Thursday 25 May 2023


12:00 pm


1.5 CPD Hours

Session Topic

Contemporary financial-reporting issues that require your attention now

Accountants and auditors need to be more familiar with five contemporary financial-reporting issues.

Much is happening in sustainability reporting– progress on standards, legislation, and disclosure. AASB 17 Insurance Contracts comes into play and affects more than insurance companies. Crypto-currency disclosures are under the spotlight, and the ACNC has issued guidance, Charities and Crypto-assets. Regulators have identified standards’ interpretation issues – what are they? IFRS interpretations committee decisions might also be flying under your radar.

Don’t be caught unawares.

This session will discuss:

  • Sustainability – progress towards standards here and in NZ, new sustainability guide for NFPs and charities, climate change disclosures
  • The fundamentals of AASB 17 Insurance Contracts for non-insurers
  • Crypto disclosures – what are standard-setters thinking?
  • ACNC Charities and Crypto-assets guidance
  • International and local enforcement issues to note
  • Recent IFRIC decisions, and
  • Other contemporary issues.
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This session is presented by:

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Carmen Ridley

Principal | Australian Financial Reporting Solutions

Carmen has an excellent knowledge of financial reporting through significant experience with a number of major accounting firms in both the external audit and technical divisions and spending significant time analysing and interpreting accounting standards for clients.

Carmen is a former Board member of the AASB (2012 – 2020) and a former member of the IFRS for SME implementation committee (2020 – 2023).