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Banking, finance and accounting industries

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CPA program's IFRS revamp

Article Abstract:

The impact of incorporating international standards into the curriculum of the tertiary institutions across Australia is discussed. Two key issues that impede the transition to international financial reporting standards (IFRS) framework include the lack of coverage in accounting textbooks because of confusion regarding which standards to be adopted and higher cost of IFRS handbook than the Australian Accounting Standards Board (AASB) standards.

Product standards, safety, & recalls, Other Financial Vehicles, Financial Services, Finance and Insurance, DEPOSITORY INSTITUTIONS, Capital funds & cash flow, Security & commodity services, not elsewhere classified, Financial Record Keeping Services, Standards, Financial services industry, Accounting and auditing, Financial records management

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New standard improves transparency

Article Abstract:

The Australian Accounting Standards Board (AASB) has issued accounting standard AASB 1046, termed as 'Director and Executive Disclosures by Disclosing Entities'. AASB 1046, which is based on the proposals of Exposure Draft 106, is effective for annual reporting periods ending on or after 30 June 2004 and applies to disclosing entities.

Accounting Standards Board

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