Thursday 15 November 2018


2:30 pm


1.5 CDP hours

Session Topic

Implementing AASB 7 Financial Instruments: Disclosures

AASB 9 Financial Instruments was operative from 1 January, bringing significant revisions to their classification, measurement, hedging, and impairment. AASB 7 Financial Instruments: Disclosures has been revised to reflect changes in AASB 9. Disclosures changes are extensive and cannot be an after-thought in financial-statement preparations. Boilerplate disclosures will not suffice. The session will:

  • Focus on implementing the revised disclosure requirements
  • Describe the disclosure objective and the application of materiality
  • Address the revised disclosure requirements
  • Provide illustrations of revised disclosures, and
  • Recap other disclosure rules in AASB 9 that are poorly understood and applied.
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This session is presented by:

Colin Parker

Principal | GAAP Consulting | Financial Reporting Expert

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.