Thursday 17 November 2022


2:30 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 four contemporary financial-reporting issues. Disclosure of judgements and estimates is generally poorly done. Determining an appropriate discount rate is a complex reporting area that can lead to estimation uncertainty and errors. Supply-chain financing is a technique used by some companies, but what are the financial-reporting rules?  IFRS Interpretations Committee decisions can fly under your radar. Don’t be caught unawares.

This session will discuss:

  • The requirements for disclosure of judgement and estimates – what is good and not-so-good practice
  • The different discounts rates and how practices and disclosures can be improved
  • Reporting supply-chain finance
  • 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).