Australia: Financial Reporting
Part of a series on 2024-25 Australian Updates. This short course covers updates and clarifications to key accounting standards and reviews the potential impact of the international Two Pillar solution.
This module will enable you to
- Identify standards that provide temporary relief from accounting for deferred taxes
- Discuss the latest proposals regarding Pillar Two in Australia
- Describe new disclosure requirements for public companies
- Be aware of certain standards effective for annual periods beginning on or after 1 January 2023 and 2024
About the module
This short course provides a brief overview of updated standards issued by the Australian Accounting Standards Board and also considers the latest developments in financial reporting.
The content covers new disclosure requirements for public companies and their subsidiaries, the information an entity provides about liabilities arising from loan arrangements, and the likely impact of the international Two Pillar solution.
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| Total CPD unitshourshours | 1 unitshourshours | 21 units20 hours21 hours | 1,500+ unitshourshours | 1,500+ unitshourshours |
| Access period | 120 days | 120 days | 12 months | 12+ months |
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More in this series
Take a look more modules from the series: 2024-25 Australia Financial Reporting and Regulation Updates
This course is only available as part of an accountingcpd licence.