Will the devil bite your bottom line?

Article Abstract:

The impact of introducing International Financial Reporting Standards in financial services and balance sheets is discussed. According to the Australian accounting standard, the finance staff need to consider intangible assets at two levels.

Financial Services, Finance and Insurance, DEPOSITORY INSTITUTIONS, Financial services industry

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Changing the combinations

Article Abstract:

The salient provisions contained in the three new exposure drafts issued by the AASB to account for business combinations from a cost to a fair value basis are discussed.

Australia. Australian Accounting Standards Board

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Change your mindset

Article Abstract:

The consequences of new accounting international standards of Australia, on retained earnings, are examined.

Taxes, Dividends, Dividend Policy, Taxation, Tax policy, Company dividends

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