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colin parker
jim dixon

Financial Reporting - Presenters: David Sauer and Colin Parker

31 December Financial Reporting and Beyond

  • Comprehensive Income Statement
  • Segment Standard ‘Though the Eyes of Management’
  • Financial Instruments Disclosure Revised
  • Annual Improvements Standards
  • Revised Borrowing Cost Standard
  • Impairment and Consolidation Revisions
  • New Interpretations

Business Combinations

  • New business combinations applies from 1 July 2009
  • Expanded Scope
  • New rules on Recognition and Measurement
  • Revised Disclosure Requirements
  • Consequential amendments to other Standards

Financial Reporting for SMES

  • Financial Reporting for SMES under Australian GAAP
  • Introducing IFRS for SMES
  • Future Directions of Differential Reporting
  • Understanding the new Compilation Standard – APES 315

Financial Reporting for Not-for-profit Entities*

  • Current issues in NFP reporting
  • Key NFP Standards Revisited
  • Revenue Recognition and Proposed Changes
  • NFP reporting under Revised Differential Reporting Regime
  • * Jim Dixon also presents on this topic.

Financial Instruments Refresher*

  • Recap on key elements of the Financial Instruments Trilogy and look at Proposed Changes
  • Revisiting AASB 132 ‘Financial Instruments: Presentation’, AASB 139 ‘Financial Instruments: Recognition and Measurement and AASB 7 ‘Financial Instruments: Disclosure
  • Financial Instruments for SMEs
  • The Disclosure Changes in AASB 7
  • Setting up your New 3 Level Hierarchy
  • Understanding the Financial Instrument Impairment Rules
  • Proposed Financial Instruments: Recognition and Measurement Rules
  • *Jim Dixon and Stephen LaGreca also present on this topic.

Refreshers Courses on Individual Accounting Standards and Related Interpretations* (4 hours each)

  • Impairment
  • Financial Statement Presentation
  • Income Taxes
  • Share-based payment
  • Investments
  • Consolidations
  • Revenue Recognition
  • Leases, Property, Investment Property, Intangibles
  • Employee Benefits and Provisions
  • Segment Reporting
  • Public Sector Financial Reporting
  • *Jim Dixon and Stephen LaGreca also present on these topics.
david sauer
steven lagrecca

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