IFRS 9 Financial Instruments
A brief discussion of some of the key features of IFRS 9 and what it means for financial statements of entities that are not in the financial services sector.
IFRS 15 Revenue from Contracts with Customers
A brief discussion of some of the key features of IFRS 15 and what it means for financial statements of entities from various sectors.
IFRS 16 Leases
A brief discussion of some of the key features of IFRS 16 and some of the practical issues surrounding its implementation.
IFRS 17 Insurance Contracts
An overview of the new accounting standard for insurance contracts, how this will affect the insurance industry and the global capital markets.
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These factsheets provide a high level snapshot of the requirements set out in International Financial Reporting Standards (IFRS).
In addition to including requirements in IFRS that are used as the basis for Australian Accounting Standards (AAS) issued by the Australian Accounting Standards Board (AASB), the factsheets also include Australian specific requirements included in AAS.
The factsheets also cover Australian specific AAS that have been developed and issued by the AASB to address Australian specific financial reporting requirements not addressed through the IFRS framework. They reflect requirements in IFRS and AAS as at 31 December 2015.
In additions, the table below provides links to the AAS that the factsheet is based on.
The factsheets have been developed for CPA Australia by Grant Thornton Australia.
AASB 141 Agriculture
When should profits earned from growing plants and animals should be recognised? This presentation outlines the effect of the current AASB 141 Agriculture and its amendments when producing general purpose financial statements for agriculture activities.
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