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FINANCIAL reporting

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UNDERSTANDING OF ANNUAL REPORTS

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ethics, audit and reporting

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Get a snapshot of upcoming changes to reporting, auditing, and ethical standards and other developments within the accounting profession.

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REQUIREMENTS

High level snapshots of financial reporting, auditing, and ethics requirements in eight jurisdictions where CPA Australia's members have a significant presence.

REQUIREMENTS

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Accounting for entitlements – casual employees (PDF)
Following a recent Federal Court of Australia ruling on casual employment classification in the Workpac Pty Ltd v Rossato case, ASIC issued an FAQ on the accounting implications. CPA Australia has collaborated with CA ANZ and AICD to develop and publish this guide to provide further guidance and background that builds on ASIC’s recently issued guidance. This guide also provides some general information on the legal considerations that organisations may have to take into account when considering the application of the recent court case to their circumstances.
Factsheet – AASB removal of SPFS: who can continue to use SPFS (PDF)
Factsheet – AASB removal of SPFS: Some not-for-profit considerations (PDF)
Factsheet – AASB removes SPFS for some for-profit entities (PDF)
FAQs on QBCC annual reporting requirements developed jointly with CA ANZ (PDF)
Q&A: Lodgment of General Purpose Financial Statements with the ATO (PDF)
ASIC issues financial reporting focus areas
AASB 2018-6 – definition of a business (PDF)
AASB 2018-7 – clarifying definition of material (PDF)

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