Financial Reporting

Guide – New Financial Reporting (FR) Framework

Below is a revised Guide that updates the previous version (June 2022) by incorporating the change in FR requirements for AASB 2022-4 issued by AASB.

• “IPA Guide - New Financial Reporting Framework (Removal of Special Purpose Financial Statements and Reduced Disclosure Requirements), September 2022"

Submissions – IPA submissions to the AASB, IASB and Others

• AASB Discussion Paper Development of Simplified Accounting Requirements (Tier 3 NFP Private Sector Entities)
• Consultation Paper – Climate-Related Financial Disclosure
• Treasury Laws Amendment (Measures for Consultation) Bill 2022: sustainability standards – Exposure Draft and Explanatory Material
• AASB ED 321 Request for Comment on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and [Draft] IFRS S2 Climate-related Disclosures
• ED 320 Fair Value Measurement of NFP Assets
• AASB – ITC 46 AASB Agenda Consultation 2022-2026
• Post-implementation review of IFRS 9 – Fin Instruments
• Invitation to Comment (ITC) 48 Extended External Reporting
• ED 315 Extending Transition Relief under AASB 1
• IASB ED 2021/3 Discl Reqs in IFRS Stds
• Draft Exposure draft legislation – Intangible asset depreciation
• Exposure draft – Implementing a reporting regime for sharing economy platform providers
• Consultation Paper: Increasing financial reporting thresholds for ACNC – registered charities
• IASB - DP 2020/1 Business Comb – Disclosures, Goodwill and Impairment
• Comments to the IFRS Foundation in response to: consultation paper on sustainability reporting
• AASB ED 302 – Discl in SP Fin Statements
• Exposure Draft: ED 2019/7 General Presentation and Disclosures
• Exposure Draft: ED 2020/2 Covid-19 Related Rent Concessions
• AASB ED 331 Climate-related and Other Uncertainties in the Financial Statements