Seeing the big picture

Article Abstract:

Changes to Australia's AASB 1018 and AAS 1 Statement of Financial Performance are discussed. It is no longer necessary for abnormal items to be reported as such.

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End game or new game: Standard setting should be properly managed to minimize future Senate interventions

Article Abstract:

The Senate's decision to disallow areas of the accounting standard AASB 1015 Acquisitions of Assets is examined.

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Intangible assets and the need for speed

Article Abstract:

The issues concerning new accounting standards governing the calculation of intangible assets are discussed.

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