Thursday 16 May 2019


12:00 pm


1.5 CDP hours

Session Topic

Lessons from AASBs 15, 9 and 7

On 31 December, annual reporters implemented three new standards. AASB 15 Revenue from Contracts with Customers, AASB 9 Financial Instruments and AASB 7 Financial Instruments: Disclosure are complex, and ASIC has released its surveillance for the period. Preparers and auditors may learn many lessons from the 31 December reviews and take them into account for 30 June balances. The session will cover:

  • Examples of accounting policies and note disclosures under AASB 15, 9 and 7
  • Describe the lessons to learn from ASIC’s monitoring, and
  • Common implementation issues and challenges.
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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).