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Article Abstract:

The latest guidelines and standards for Australian accounting systems are presented. These guidelines include the four exposure drafts (EDs) issued by the Australian Accounting Standards Board (AASB) and the Australian Investments & Securities Commission (ASIC) guidelines on option disclosure.

Disclosure (Securities law)

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Understanding the interest

Article Abstract:

Appropriate reporting requirements of large non-disclosing identities must be resolved, according to the article. The revision of international accounting standards in 2005 presents the ideal opportunity for such a resolution.

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Q&A

Article Abstract:

Article answers a variety of accounting questions, including one on the impact of international standards on the public sector.

Capital funds & cash flow, Accounting and auditing, Public sector

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