WhatE s new

Article Abstract:

The status of the Exposure Drafts (ED) on the issue as part of the 2005 international harmonization project is summarized. A project is presented by the institute, which comprises of comparison of the Australian requirements and International Accounting Standards (IAS), highlighting the future changes to assist members in implementing their 2005 standards.

Accounting law

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Matter of trust

Article Abstract:

Members of the ICAA who hold money in trust on behalf of their clients must ensure that they comply with the maintenance and auditing requirments of APS10. The ICAA views as very important trust account maintenance and the safeguarding of clients' trust monies.

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WhatE s new for June 2003 financial reports?

Article Abstract:

An annual guide to changes affecting financial reports to end of June 2003 is presented. The accounting for various transactions and their implications is provided.

Reporting & Disclosure, Financial statements, Amendments (Parliamentary practice)

Similar abstracts:

• Abstracts: What's new. Nowhere to hide
• Abstracts: Be alert, but not alarmed. Framework for convergence

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