New rules for investments in associates

Article Abstract:

The changes in accounting rules of standards states that the Australian equivalent of International accounting standard IAS 28 covering investment in enterprises has significant influence, but not control or joint control being AASB 128. The differences between AASB 128 and its predecessor AASB 1016 in terms of scope and application of the equity method and disclosure requirements are discussed.

Product standards, safety, & recalls, Standards, Accounting, Accounting law

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Coming clean in the friendly skies

Article Abstract:

The transparency of Australian airline companies in relation to the voluntary disclosures on key social issues is considered. It is stated that the disclosure on the efficiency and effectiveness of its labor force in annual reports by airline companies is important.

Air Transportation, Scheduled, And Air Courier Services, Reports, Airlines, Influence, Disclosure of information

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