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Proposals to make narrow-scope amendments to AASB 9 Financial Instruments to allow instruments with symmetric prepayment options to be measured at amortised cost are now available. The IASB is planning to issue the amendments in time for the mandatory effective date of IFRS 9 in January 2018, hence the short comment period.  Please submit any comments to the IASB by 24 May, or the AASB by 17 May.

From this year, superannuation funds will publish financial reports that clearly show the benefits members are entitled to, and whether the fund is likely to be able to pay those benefits ... read more

The AASB has published guidance to assist in understanding and implementing the requirements of AASB 1056 which applies to superannuation entities from the 2016/17 financial year.

IPSASB Consultation Paper Financial Reporting for Heritage in the Public Sector sets out the IPSASB’s preliminary views on the accounting for heritage items.  Outcomes from the IPSASB project could be the catalyst for future change to the accounting for heritage assets in Australia. Read More

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