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By: Locke, Claire.
Series: Charter.Publisher: Sydney Institute of Chartered Accountants in Australia 2008Edition: Vol 79(5) June 2008 p70-71.ISSN: 1446-4543.Subject(s): Financial reporting | Professional corporations | Accounting standards | Financial statements | International accounting standards | Business enterprises | Independence | Professional ethics | Consolidation and merger of corporations | AASB 3 Business Combinations | AASB 101 Presentation of Financial statements | Australian Securities and Investments Commission (ASIC) | Australian Prudential Regulation Authority (APRA) | AASB 139 Financial instruments: recognition and measurement | AASB 7 Financial Instruments: Disclosures | AASB 132 Financial instruments: presentation | IFRS 3 Business combinations | IAS 27 Consolidated and separate financial statements | ReportingSummary: Claire Locke reports briefly on accounting and auditing related developments. These developments include: various updates on standards such as AASB 3 Business Combinations, AASB 127 Consolidated and Separate Financial Statements, AASB 2008-3 Amendments to Australian Accounting Standards Arising from AASB 3 and AASB 127; and omnibus standards such as AASB 2008-1 -Amendment to Australian Accounting Standard - Share-based Payments: Vesting Conditions And Cancellations and AASB 2008-2 Amendments to Australian Accounting Standards - Puttable Financial Instruments And Obligations Arising On Liquidation. Locke additionally reports on changes in relation to Class Order 98/1418 Wholly-owned Entities and Class Order 08/15 Disclosing Entities - Half-Year Financial Reporting Relief. ASIC and APRA have partnered together to develop a reporting breaches system, which is briefly outlined in Locke's summary article. The author considers developments in relation to the International Ethics Standards Board for Accountants (IESBA), particularly independence related developments.
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Claire Locke reports briefly on accounting and auditing related developments. These developments include: various updates on standards such as AASB 3 Business Combinations, AASB 127 Consolidated and Separate Financial Statements, AASB 2008-3 Amendments to Australian Accounting Standards Arising from AASB 3 and AASB 127; and omnibus standards such as AASB 2008-1 -Amendment to Australian Accounting Standard - Share-based Payments: Vesting Conditions And Cancellations and AASB 2008-2 Amendments to Australian Accounting Standards - Puttable Financial Instruments And Obligations Arising On Liquidation. Locke additionally reports on changes in relation to Class Order 98/1418 Wholly-owned Entities and Class Order 08/15 Disclosing Entities - Half-Year Financial Reporting Relief. ASIC and APRA have partnered together to develop a reporting breaches system, which is briefly outlined in Locke's summary article. The author considers developments in relation to the International Ethics Standards Board for Accountants (IESBA), particularly independence related developments.

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