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2017 XYZ MFA - Reduced Discl Requirements

2017 XYZ MFA - Reduced Discl Requirements

ISBN 9780864699060
Edition 1st
Publication Date
Publisher Thomson Reuters
Be prepared for the next wave of IFRS - requiring overhaul of financial statements, with business-wide implications Since their development in 2010, reduced disclosure requirements (RDR) have generated increasing interest, particularly among not-for-profit entities. The 2017 update of XYZ Model Financial Accounts - Reduced Disclosure Requirements keeps users up to date with the latest disclosure requirements and other critical information for preparing financial statements under RDR. This publication provides a range of information and tools, including: discussion of RDR and recent developments affecting Tier 2 entities; flowcharts to determine how RDR are applied; disclosure checklists of all RDR and other financial reporting requirements typically applicable to Tier 2 entities; and model financial accounts for a range of entities, including unlisted public companies, private companies and incorporated associations, prepared using RDR. New for 2017: Inclusion of an Australian Charities and Not-for-profits Commission (ACNC)-compliant model (see Chapter 4: Unlisted Public Companies at [4-3200]). Updates on AASB 16: Leases and AASB 9: Financial Instruments to assist preparers to start planning for transition to these Standards. Discussion of AASB 1058: Income of Not-for-Profit Entities and AASB 15: Revenue from Contracts with Customers, which are expected to significantly impact the recognition of revenue and other income of many entities and, for some, involve a costly, complex and time-consuming transition. For further information about the full XYZ MFA suite, please visit http://tax.thomsonreuters.com.au/checkpoint/xyz

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