Aasb Roundtable – Sydney (Pm): Enhancing Financial Reporting And Replacing Special Purpose Financial Statements

Fri 14 September 2018 @ 1:45 pm - 3:45 pm FREE!
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Aasb Roundtable – Sydney (Pm): Enhancing Financial Reporting And Replacing Special Purpose Financial Statements - CPA Australia - Sydney - NSW
1. Exploring the reporting entity concept & removing SPFS

The AASB's approach will result in the end of special purpose financial statements for entities complying with Australian Accounting Standards (refer to AASB Consultation Paper ITC 39 Applying the IASB’s Revised Conceptual Framework and Solving the Reporting Entity and Special Purpose Financial Statement Problems). This session aims to:

further facilitate discussion on the AASB’s approach to applying the IASB’s revised Conceptual Framework

obtain views on the Phase 2: Medium-term approach, in particular your preference on which alternative Tier 2 General Purpose Financial Statement framework the AASB should pursue (refer to Specific Matters for Comments in the paragraph 26 of the Consultation Paper).

Additional material to assist in better understanding the broader issues addressed in the AASB’s Consultation Paper is included in the AASB Hot Topics document.
Details
Date:
Fri 14 September 2018
Time:
1:45 pm - 3:45 pm
Page Views:  11
Venue
CPA Australia
111 Harrington Street,
#3,
Sydney,
NSW,
2000, Australia