Every reporting period has unique challenges for accountants and auditors, ranging from new accounting standards to ASIC’s and the ACNC’s regulatory targets.
This session will focus on:
- Accounting standards operative for 31-December reporters
- Changes to current/non-current classifications in AASB 101/IAS 1 with examples
- Lessons to be learned from ASIC-inspired corporate restatements
- ASIC targets, and the results of its financial-reporting surveillance
- Corporate-governance developments, and
- Auditing developments and issues.