Completed
Date

Thursday 10 December 2020

Time

12:00 pm

Duration

1.5 CPD hours

Session Topic

NFP lessons from first-year reporting revenue standards and SPFS disclosures

Like the leasing standard, this year saw the first implementation of challenging revenue standards – AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities – and AASB 2019-4 Disclosure in Special Purpose Financial Statements of Not-for-Profit Private Sector Entities on Compliance with Recognition and Measurement Requirements. This session aims to help accountants and auditors reduce compliance risks and improve their reporting practices.

It will focus on:

  • Identifying areas where preparers have struggled with compliance
  • Illustrative examples of reporting practices, and
  • The issues that need to be reconsidered at year’s end.
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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 the co-author of ‘Understanding and Implementing the Reduced Disclosure Regime’. Carmen is serving her third three-year term as a member of the AASB.