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Getting technical

By: Locke, Claire.
Series: Charter.Publisher: Sydney Institute of Chartered Accountants in Australia 1998Edition: Vol 69 (1) February 1998 p74-77.ISSN: 1035-0748.Subject(s): Harmonisation | Accounting standards | Accounting procedures | Share buy-backs | Shares | Financial instruments | Shareholders | AAS 10 Accounting for the revaluation of non-current assets (1981-2001) | ReportingSummary: The author looks at the following: international harmonisation of the revaluation of non-current assets; the UIG deliberations on the early termination of hedge contracts, share buy-backs, developer and customer contributions, accounting for converting financial instruments and accounting for the superannuation surcharge; and the criteria used by the ASC to assess applications for relief from audit and accounting requirements.
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The author looks at the following: international harmonisation of the revaluation of non-current assets; the UIG deliberations on the early termination of hedge contracts, share buy-backs, developer and customer contributions, accounting for converting financial instruments and accounting for the superannuation surcharge; and the criteria used by the ASC to assess applications for relief from audit and accounting requirements.

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