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18 e-GAAP Updates in 2002 (Available for Individual Purchase)
‘Tax Consolidation Regime – Implementation Rules at Last’ (No. 18/2002, 3200 words) Business Implications, Methodology, Disclosure, and Explanation.
‘Tax Consolidation Regime – Effect on Existing Deferred Tax Balances’ (No. 17/2002, 4400 words) Implications, Tax Consolidation Regime, Methodology, and Explanations.
‘Directions by FRC on Public Sector Reporting and 2005’ (No. 16/2002, 2800 words) Objective, Background to the Decision, the Detailed Direction, Policy Statement 4 Revisited, and Comment.
‘Interim Results of ASIC Extensive Surveillance Program’ (No. 15/2002, 1100 words) Audit Reporting, Lodgement, Extractive Industries, and Outstanding Issues.
‘Evaluating The Substance Of Transactions Involving Leases – New UIG Ruling’ (No. 14/2002, 2200 words) Implications, Methodology, Disclosure, and Substance over Form Cornerstone Standards.
‘Recovery of Unfunded Superannuation of Universities – New UIG Ruling’ (No. 13/2002, 1400 words) Implications, Methodology, and Rationale.
‘Barter Transactions – New UIG Ruling’ (No. 12/2002, 1100 words) Application, Implications, Methodology, and Fair Value Guidance.
‘Claims Liabilities – MDOs And Wider Implications’ (No. 11/2002, 2400 words) Implications, Methodology, Disclosure, and Claims.
‘The Latest International Convergence Development– FASB & IASB Quick Fixes’ (No. 10/2002, 1800 words) Short-term FASB & IASB Convergence, Research Project on International Convergence, IASB Work Program, Implications.
‘Adoption of IFRS in Australia By 2005’, (No. 9/2002, 6300 words) Executive Summary, AASB 2002 Convergence and Harmonisation Developments, FRC Direction to Adoption of International Accounting Standards by 2005, AASB’s Response to the FRC’s Directive, AASB Immediate Changes, and 6 Action Items.
‘New Corporate Governance Council – Role, Immediate Actions and Work Program’ (No. 8/2002, 2200 words) Role and Purpose of the Corporate Governance Council, Council’s Call for Immediate Actions, Work Program, Membership, 13 Action Items for Directors and CFOs.
‘US Corporate Governance Rules Rewrite – Now for CLERP 9’ (No. 7/2002, 3000 words) Corporate Responsibility under US Sarbanes-Oxley Act, The Audit Committee, Real Time Disclosures, Financial Report and Internal Control Certification by CEO and CFO, Forfeiture of Bonuses and Profits by CEO and CFO, Prohibition on Personal Loans to Directors, Financial Reporting Code of Ethics, Obstruction of the Auditor, Financial Reporting Adjustments by the Auditor, Changed Role for Auditors, Many Non-audit Services Banned, Audit Partner Rotation after Five Years, Reporting to the Audit Committee on Accounting Policies, Conflicts of Interest, Establishment of Public Company Accounting Oversight Board, Regulatory Activity, Financial Reporting Surveillance, Further Studies, CLERP 9 ‘Review of Audit Regulation and Corporate Disclosure’ Proposed, and Key Proposals Flagged to Date.
‘AASB 1039 Concise Financial Reports Late Amendments for 30 June 2002’ (No. 6/2002, 1700 words) Limited Amendments, Application, Methodology, Preparation and Presentation, Financial Statements, Discussion and Analysis, Materiality, Disclosure, Identification as a Concise Financial Report, Going Concern, Segment Information, Revenue, Dividends, Earnings Per Share, Extraordinary Items, Change in Accounting Policy, Subsequent Events, Comparative Information, and Action Items.
‘AASB 1018 Statement of Financial Performance Late Amendments for 30 June 2002’ (No. 5/2002, 2800 words) The Amendments, Proposals Not Implemented, Requirements Unchanged, Flexibility with some Additional Disclosures, Disclosure of Specific Revenues and Expenses, Superseded AASB 1018, Revised AASB 1018, Expense Disclosure Face or Note, Nature or Function Classification for Expenses – No Hybrids, Materiality and ‘Other’ Expenses, Additional Line Items, Sub-headings and Sub-totals, Presenting ‘Alternative’ Statements, No Change to Disclosure of Profit or Loss on Sale of Assets, and Action Items.
‘Revised Employee Benefits Standard – More Specific Rules And Much More Disclosure’ (No. 4/2002, 6200 words) Executive Summary, Application, General, Revised AASB 1028, Superseded AASB 1028 and AAS 30, Terminology Changes, Key Terms, Methodology, Summary of Recognition Requirements, Recognition – General Principles, Wages and Salaries including Non-monetary Benefits, Compensated Absences, Profit Sharing and Bonus Plans, Termination Benefits, Termination Benefits Recognised on Acquisition, Reversal of Termination Benefits Liability, Post-employment Benefits, Other Employee Benefits, On-costs, Measurement, Determination of the Cost of Non-monetary Benefits, Transitional Provisions, Disclosure, Nature and Terms of Employee Benefits Arrangements, Amounts Recognised, Equity-based Compensation Benefits, Equity-Based Instruments at the Beginning of the Reporting Period, Equity-Based Instruments Granted/Distributed during the Reporting Period, Share Options and other Equity-Based Instruments Exercised During the Reporting Period, Share Options and other Equity-Based Instruments Lapsed During the Reporting Period, Equity-Based Instruments at the End of the Reporting Period, Superannuation Plans, Encouraged Disclosure, and 10 Action Items.
‘AASB’s Rushed Amendments to the Statement of Performance’ (No. 3/2002, 3100 words) Executive Summary, Statement of Financial Performance, Face of the Statement of Financial Performance, Disclosure of Additional Line Items, Sub-headings and Sub-totals, Movements in Non-owner Equity, Profit or Loss on Sale of Property, Plant and Equipment, Prohibition of Alternative Statement of Financial Performance, Offset of Revenue and Expenses, Classification of Revenue, Non-Reporting Entities Under the Corporations Law, Classification of Expenses, Disclosure of Specific Revenues and Expenses, and Cost of Sales.
‘Three New UIG Abstracts Agreed and Other UIG Deliberations’ (No. 2/2002, 2000 words) Abstract 44 ‘Acquisition of In-Process Research and Development’, Introduction, Recognition of IPR&D, Abstract 45 ‘Subsidiary becomes a Joint Venture Entity or an Associate’, Introduction, Measurement, Abstract 46 ‘Initial Foreign Currency Translation for Redomiciled Entities’, Introduction, Measurement, Update on Professional Indemnity Claims Liabilities of MDOs, and New Directions on Proposed Tax Consolidation Legislation on Deferred Tax Balances.
‘The Trilogy Standards – Issues From Implementation Experience’ (No. 1/2002, 3900 words) Results of the ASIC Surveillance Program, Statement of Financial Position, Additional Line Items, Different Languages, Significant Items, Nature or Function Classification for Expenses, Set-off of Revenues and Expenses, Cost of Sales, Presenting ‘alternative’ Statements, Misuse of Extraordinary items, Movements in Non-owner Equity, Statement of Financial Position, Trilogy Review, Trilogy Revision ED Proposed, Statement of Financial Performance , Employee Numbers, Current Valuations, Statement of Changes in Equity, Further Changes, and Action Items.
11 e-GAAP Updates 2001 (Available for Individual Purchase)
‘Revisions To FX Standard Operative from 1 January 2002’ (No. 11/2001, 3800 words) Application, All Reporting Entities, Materiality, Key Terms, Methodology, Translation of Foreign Currency Transactions, Hedging Transactions, Translation of Financial Reports of Foreign Operations, Hyperinflationary Economy, Transitional Provision, Disclosure, Statement of Financial Performance, Change in Classification of Foreign Operation, and International Compatibility.
‘Tougher Rules for Provisions and Contingencies in New Standard’ (No. 10/2001, 5100 words) Exclusions, Key Terms, Methodology, Definition, Recognition, Recoveries, Set-off, Dividend, Measurement, Review of and Adjustments to Provisions Generally, Provision for Restructuring – Recognition, Provision for Restructuring – Costs Included and Excluded, Provision for Restructuring – On Acquisition, Reversal of an Acquisition Restructuring Provision, Transitional Provisions, Disclosure, Dividends, Details of Provisions, Movements in Provisions, Contingent Liabilities and Contingent Assets, and Prejudicial Information Disclosure Exemption.
‘Investment Property – New Rules Proposed to Substantially Change Existing Practice for Many’ (No. 9/2001, 5500 words) Summary of ED 103, Implications, Application, Key Terms, Measurement, Definition, Recognition, Initial Measurement, Cost of an Investment Property, Subsequent Costs, Measurement Subsequent to Initial Recognition, Determination of Fair Value, Active Market or Absence Thereof, Inability to Measure Fair Value, Transfer, Disposals, Operating Lease Incentives, Transitional Arrangements – Fair Value, Disclosure, Generic Disclosures, Specific Fair Value Disclosures, and Specific Cost Disclosures.
‘Three More UIG Abstracts and what’s in Store’ (No. 8/2001, 2900 words) Introduction, Methodology, Disclosure, Subscriber Acquisition Costs – Consensus Agreed, Key Terms, Measurement, Financial Instruments with Conversion Options – Consensus Agreed, Methodology, Loss of Control – Abstract Progressed, Foreign Currency Translation of Redomiciling Entities – Direction Decided, Acquisition of In-Process Research and Development under Way, Professional Indemnity Liabilities Commenced, Status of Other Projects, University Operating Financial Assistance, Development Properties – Revenue Recognition, Lease-out and Leaseback Arrangements, Repurchase or Lease Renewal Options and Asset Derecognition, Income Tax Accounting under the Tax Consolidation System, and Abstracts Issued During 2001.
‘Audit Committees and Non-Audit Services: The Ramsay Recommendations’ (No. 7/2001, 4300 words) Mandatory The Charter, Scope of Audit Committee Responsibilities, Financial Reporting Responsibilities of the Audit Committee, Relationship with the External Auditor Review, Composition of the Audit Committee, New Definition of Independent Members, Eight Tests for an Independent Director, Financial Literacy, Accounting Expertise, General Operational Requirements, Meetings, Reporting to the Board, Annual and Interim Reports, Specific External Audit Recommendations, Audit Independence Issues Affecting CFOs and Audit Committee, General Statement of Principle Requiring Independence, Auditor’s Annual Declaration, Disclosure of Non-audit Services in the Financial Report, Prohibited Relationships, Tougher New International Rules on Audit Independence, and Establishment of an Auditor Independence Supervisory Board (AISB).
‘ASIC Sets Interim Standard on Dual Listed Companies’ (No. 6/2001, 2000 words) DLC Structures, Factors for an Acquisition, Acquisition Accounting, No Acquisition, Reporting Requirements, and AASB Project.
‘Financial Reporting Disclosure Checklist for 30 June 2001’ ( No. 5/2001, 4000 words) AASB 1040/AAS 36 Statement of Financial Position, Financial Reporting Disclosure Checklist for June 2001, AASB 1041/AAS 38 Revaluation of Non-current Assets, Financial Reporting Disclosure Checklist for 30 June 2001, AASB 1037/AAS 35 Self-generating and Regenerating Assets (SGARAs), Financial Reporting Disclosure Checklist for 30 June 2001, AASB 1018/AAS 1 Statement of Financial Performance, Financial Reporting Disclosure Checklist for 30 June 2001, and AASB 1034/AAS 37 Financial Report Presentation and Disclosure.
‘Assets Revaluations – Fixing Standard-Setting Mistakes’ (No. 4/2001, 3100 words) Early Adoption, Principal Changes, Change in Measurement Basis, General, From Cost to Fair Value, Discontinuation of Fair Value Basis, Local Governments and Government Departments, Other Amendments, Cost Basis, Scope, Asset Revaluation Reserve, Transitional Arrangements, General, Cost Basis Previously Applied, Cost Basis Not Previously Applied, Transition to Fair Value Basis Not Previously Applied AASB 1041/AAS 38, Applicability, Previous Recoverable Amount Write-down or Impairment Loss, No Previous Recoverable Amount Write-down or Impairment Loss, Transition to Fair Value Basis Previously Applied AASB 1041/AAS 38, Reverting from a Revaluation Basis to the Cost Basis, Election, Deemed Cost, Cost of Acquisition, Public Sector Entities: Existing Revaluation Basis, Fair Value or Existing Revaluation Basis, Existing Revaluation Basis, and Public Sector Entities: Progressive Revaluations.
‘Two New Abstracts Agreed and Reactions to AASB Vetoes’ (No. 3/2001, 2000 words) Abstract Agreed ‘Non-reciprocal Transfers within an Economic Entity’, Application, Requirements, Key Terms, Implications, Abstract on Tax Consolidation Proposals and Deferred Tax Balances, Background, Application, Requirements, Voted Subscriber Acquisition Costs Abstract Now Fine Tuned, and University Grants Abstract Vetoed But Not Forgotten.
‘Preparing for the 30 June 2001 Reporting Date’ (No. 2/2001, 6200 words) Application of the Trilogy Standards, Application to Non-reporting Entities, Statement of Financial Performance – More Detailed Disclosures, A Dedicated Statement of Financial Position Standard, Equity (Shares), Capital and Other Expenditure, The Good Housekeeping on Presentation and Disclosures, Comparatives, Location and Activities, Additional Note Disclosures, Economic Dependency, Key Decisions for Preparers in New Revaluation Standard, No Major Changes in Reissued Recoverable Amount Standard for Now, New GAAP for Self-generating and Regenerating Assets, UIG Abstracts, ASIC Accounting Rules and Surveillance, Reporting Entities, Lodging Entities, Cash Flow Statements, Other Year End Considerations, and Accounting Policies Review.
‘Web Costs – Application of GAAP’ (No. 1/2001, 1600 words) Major Implications, Web Site Costs as an Expense, General Rule: Feasibility Costs, Overhead Costs, Advertising Costs are an Expense, General Rule 2: On Going Maintenance an Expense, Web Site Costs as an Asset, General Principle – Recognition, Operational Costs Stage, Amortisation of Web Costs Recognised as an Asset, General Rule: Limited and Short Useful Life, Transitional Provision, General Rule: Existing Recognised Web Costs Must Comply and No Reinstatement.
12 e-GAAP Updates 2000 (Available for Individual Purchase)
‘Interim Reporting Clarifications and Extension of Standards in New AASB 1043’ (No. 12/2000, 1400 words) Major Implications, Interim Reporting, Relief from Other Accounting Standards, Self-generating and Regenerating Assets and Life Insurance Business Fall within Interim Reporting Standards, Accounting Policies for Interim Reporting, Materiality for Interim Reporting Purposes, Extension of Application Paragraphs, Scope of Standards to Entities, and Applying AAS Series of Accounting Standards.
‘Interim Reporting – Extensions, Revisions and Tougher Rules’ (No.11/2000, 4100 words) Highlights of AASB 1029, The Major Changes and Implications, Application, Key Terms, Methodology, Discrete Period, Disclosure, Condensed Financial Statements as the Interim Financial Report, Full Financial Statements and Other Financial Statements as Interim Financial Reports, Earnings Per Share, General Disclosures, Basis of Accounting, Seasonal or Irregular Events, Subsequent Events, Detailed Disclosures, Voluntary Disclosures, Annual Report, and Comparatives.
‘Segment Rules – Some Surprises in Store for Management!’ (No. 10/2000, 3800 words) Major Changes and Implications, The Changes, The Implications, Application, Key Terms, Methodology, Primary and Secondary Segment Reporting Formats, Reportable Segments, Accounting Policies, Allocations to Segments, Inter-segment Transactions, Disclosure, Primary Segment Information, Secondary Segment Information, Other Disclosures, and Voluntary Disclosures.
‘New Rules For Discontinuing Operations – A rarely to be used Accounting Standard!’ (No. 9/2000, 2300 words) Implications, definition of an extraordinary item, Application, All Reporting Entities, Public Sector Specific Issues, Methodology, Discontinuing Operation – Definition and Preconditions, Recognition and Measurement, Transitional Provisions, Classification, and Disclosure.
‘ASIC Reporting Requirements for Non-Reporting Entities’ (No. 8/2000, 1800 words) Reporting Entity Classification, Disclosing Entities, Securities Dealers and Futures Brokers, Consolidated Financial Statements, Application Of Recognition And Measurement Requirements, Extension of Recognition and Measurement Requirements to Non-reporting Entities, The Trilogy Standards, Equity Accounting, and Cash Flow Statement.
‘ASIC Surveillance Results and New Targets’ (No. 7/2000, 2000 words) Directors’ Emoluments – Poor Reporting, Premature Revenue Recognition, Intangible Assets – The Saga Continues, Other Financial Reporting Issues, Concise Financial Reports – Note Quite Enough Information, Future Targets and ASIC Action.
‘Three Abstracts Agreed at May UIG Meeting’ (No. 6/2000, 1600 words) Key Decisions, New Abstract on First-Time Application of Australian Accounting Standards Agreed, New Abstract on Contingent Liability Disclosure Agreed, Revision to Costs of Equity Transactions Agreed, Transfers of Assets and Liabilities to/from Government Authorities Progressed, and Work Program.
‘New Abstract on Hedges of Anticipated Sales and Purchases and Other UIG Developments’ (No. 5/2000, 2400 words) UIG Key Decisions, New Abstract on Hedging – Hedges of Anticipated Purchases and Sales, Application, Key Points, Anticipated Purchases or Sales, Specific Identification of Hedged Purchases or Sales, Concise Combined Financial Reports – Consensus Agreed, Methodology, Disclosures, First-Time Application of Australian Accounting Standards Progressed, Costs of Equity Transactions Progressed, Consequences of Senate Disallowance of Part of AASB 1015, Review of UIG Operations Underway, Work Program Update, and Review of SIC Interpretations.
‘ASIC Rules on Asset Acquisitions’ (No. 4/2000, 1300 words) Key Points, Entities that have Applied Disallowed Provisions, Reconstructions In Process, Prospectuses, and Continuous Disclosure Obligations.
‘New Rules on Asset Revaluations –Your Choice, Cost or Fair Value!’ (No. 3/2000, 4700 words) Operative Date, Harmonisation with IAS 16, The Major Changes, Dedicated Asset Revaluation Standard, Fair Up-to-date Valuations, Valuation Methodology, Disclosure, Transitional Arrangements, Other Changes from the Existing Standards, Application, Methodology, Cost or Fair Value, Frequency of Revaluations, Accounting for Revaluations Recoverable Amount Write-downs, Income Taxes, Transitional Provisions – General, Transitional Provisions – Fair Value Transition, Transitional Provisions – Reverting from a Revaluation Basis to a Cost Basis, Transitional Provisions – Public Sector Entities, Existing Revaluation Basis, Transitional Provisions – Progressive Revaluations for Public Sector Entities; Transitional Provisions – Public Sector Borrowing or Financing Entities (AAS 38 Only), Disclosure, Fair Value Basis, Other Disclosures, and Local Government and Government Departments (AAS 38 Only).
‘The Senate Disallows Alternatives Treatments in Acquisitions Standard’ (No. 2/2000, 1200 words) AASB 1015 ‘Acquisitions of Assets’, and Implications.
‘The New AASB – Membership And Role’ (No. 1/2000, 2300 words) Membership, AASB Administrative Arrangements, Establishment, AASB Meeting, Technical Expertise of Members, AASB Chairman, Powers and Functions, expenses of the FRC and the committees and advisory groups established, Accounting Standards, Use of International Accounting Standards, Ministerial Direction, and Confidentiality.
22 e-GAAP Updates 1999 (Available for Individual Purchase)
‘Twice Revised Accounting Policies Standards Takes Effect’ (No. 22/1999, 2500 words) Major Changes, Application, Methodology, Selection of Accounting Policies, Accrual Basis, Going Concern Basis, Consistency of Application, Change in Accounting Policy, Disclosure, Summary of Accounting Policies, Going Concern Uncertainty and Use of Another Basis, and Changes in Accounting Policies.
‘Converting Financial Instruments – Accounting Standards Revised’ (No. 21/1999, 1300 words) Major Changes, Methodology, Definition, Converting Financial Instrument, Classification of a Financial Instrument, Transitional Provisions, and Disclosure.
‘UIG – December Meeting Highlights’ (No. 20/1999, 1900 words) Key Decisions, GST Consensus Agreed, Depreciation of Long-lived Physical Assets Consensus Agreed, Designation as Hedges – Rollovers Strategies Consensus Agreed, Change in the Company Income Tax Rate, and Negative Pledge Issue Proposal.
‘Acquisition of Assets – A Revised Accounting Standard’ (No. 19/1999, 2800 words) Major Changes, Application, Methodology, Cost of Acquisition, Purchase Consideration, Reconstructions within an Economic Entity, Deferred Settlement, Future Events, Transactions Costs, Non-reciprocal Transfers, Transitional Provisions, Disclosure, Acquisition Information, and Subsequent Events.
‘Financial Report Presentation and Disclosures – A Revised And New Accounting Standard’ (No. 18/1999, 2000 words) Major Changes, Application, Methodology, Disclosure, Identification, Location and Activities, Foreign Currencies, Auditor’s Remuneration, Economic Dependency, Restoration Costs, Dividends, Comparatives, and Executives’ Remuneration (AASB version only).
‘Statement of Financial Position – New Accounting Standard’ (No. 17/1999, 3900 words) Major Changes, Application, Methodology, Current/Non-current or Liquidity Classification, Non-current Liabilities, Classification of Assets, Liabilities and Equity, Set-Off, An Error and a Fundamental Error, Recent Valuations, Disclosure, Operating Cycle, Fundamental Errors, Statement of Financial Position, Shares Bought-back, Cancelled and Capital Reductions, Other Types of Equity, Retained Profits and Accumulated Losses, and Reserves.
‘Statement of Financial Performance – Revised Accounting Standard’ (No. 16/1999, 3500 words) Major Changes, Application, No Abnormal Items as Such, Statement of Financial Performance, Rules on an Error and a Fundamental Error Introduced, New and Revised Disclosure Requirements, Application, Methodology, Net Profit or Loss (Result) for the Reporting Period, Change in an Accounting Estimate, An Error and a Fundamental Error, Disclosure, Statement of Financial Performance, Specific Revenues and Expenses (Abnormal Items), Extraordinary Items, Costs of Goods Sold, Other Disclosures, Change in Accounting Estimates, and Fundamental Errors.
‘UIG – November Meeting Highlights’ (No. 15/1999, 1900 words) Key Decisions, Early Termination of Interest Rates Swaps Consensus Agreed, GST Draft Abstract Progressed, Depreciation of Long-lived Assets Progressed, Designation as Hedges – Rollovers Strategies Progressed, and Hedges of Forecasted Transactions Discussed.
‘UIG – September Meeting Highlights’, (No. 14/1999, 1800 Words) Key Decisions, Proposed Change in the Rate of Income Tax, Key Rules for Goods and Services Tax, Condition-based Depreciation Progressed, Early Termination of Interest Rates Swaps, Designation of Hedges – Rollovers, and Employee Shares Schemes and Related Issues.
‘New Financial Reporting Council Announced’ (No. 13/1999, 1400 words) Financial Reporting Council, Introduction, Powers, and Functions.
‘UIG – August Meeting Highlights’ (No. 12/1999, 2000) Key Decisions, Designation of Hedges – Rollovers and Forecast Transactions, Condition-based Depreciation, Early Termination of Interest Rates Swaps, Amortisation of Identifiable Assets with Finite Lives, Goods and Services Tax, First Time Adoption of Australian Accounting Standards, Concise Financial Reports for Entities with Stable Securities, and Discretionary Compensation Claims.
‘New and Revised Accounting Standards on the Way’ (No. 11/1999, 2400 words) Existing Accounting Standards Fine Tuned, Self-generating and Regenerating Assets, Accounting Interpretation on Amortisation of Intangibles, New and Revised Accounting Standard Nearing Release, Acquisition of Assets, Recoverable Amount Test, Segment Reporting, Converting Financial Instruments, Progress Towards New and Revised Accounting Standards, Earnings per Share, Provisions and Contingencies, Interim Financial Reporting, Forthcoming Exposure Drafts, Impairment of Assets, Director and Executive Disclosures, and Financial Instruments.
‘IASC Recent Developments’ (No. 10/1999, 1400 words) Revised Subsequent Events Standards, Dividends, Disclosure, Subsequent Events, Going Concern, Investment Property Exposure Draft Released, Agriculture Exposure Draft Issued, and Withdrawal of Investment Standard.
‘ASIC Surveillance Program – Results and New 1999 Targets’ (No. 9/1999, 1200 words) Emoluments of Directors and Officers, Abnormal Items, Intangible Assets, Equity, Financial instruments, Unlisted Public Companies, New Targets for 30 June 1999 Reporting Period, and Director Disclosure of Interests in Shares.
‘UIG – June Meeting Highlights’ (No. 8/1999, 1500 words) Key Decisions, Abstract 27 ‘Designation of Hedges – Sold (Written) Options’, Methodology, Disclosure, Implications, Abstract 28 ‘Consolidation – Special Purpose Entities’, Application, Methodology, Disclosure, and Implications.
‘UIG – May Meeting Highlights’ (No. 7/1999, 2000 words) New Abstract – Major Cyclical Maintenance, Accounting for Sold Options – Consensus View Closer, Bonus Shares – Direction Revised, Consolidation of Special Purpose Entities – Deferred Again, Jointly Controlled Entities – Abstract Not Required, Condition-based Depreciation – Issue Proposal, Rollover of Foreign Currency and Gold Hedges – Issue Proposal, Early Termination of Interest Rate Swaps – Issue Proposal, and GST – Issue Proposals Deferred.
‘ASIC Investigation of Burns Philp Adds Spice to Corporate Governance Rules’ No. (6/1999, 2500 words) Background, KPMG’s Audit Debriefing, and ASIC Conclusions.
‘Concise Financial Reports – Your Choice for the 1999 Reporting Season’ (No. 5/1999, 1000 words) AASB 1039 ‘Concise Financial Reports’ and Audit Opinion.
‘Provisions and Contingencies – Proposed Changes to ED 88 and Acquisition Accounting (No. 4/1999, 1035 words) Restructuring Upon Acquisition, Implications, and Transitional Provisions.
UIG – March Meeting Highlights (No. 3/1999, 1500 words) Redesignation of Hedges – New Abstract, Major Cyclical Maintenance – Consensus View Closer, Accounting for Sold Options – Consensus View Closer, Bonus Shares – Deferred, and Consolidation of Special Purpose Entities Deferred.
‘ASIC Practice Notes 68 New Financial Reporting and Procedural Requirements’ (No. 2/1999, 1100 words) Emoluments, Directors’ Declaration, Environmental Reporting, Cash Flow Statement, Share Premium Account, and Redeemable Preference Shares.
‘ASIC 1999 Surveillances Targets’ (No. 1/1999, 1000) The 1999 Targets, and Steps to Take for 1999.
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