Technical
Leases—Peppercorn leases updated
Published February 2019 Technical
Do you have a peppercorn lease? Peppercorn leases are leases with nominal rent. This might be $1, or even as low as a peppercorn.
In
Leases—Peppercorn leases updated
Published February 2019 Technical
Do you have a peppercorn lease? Peppercorn leases are leases with nominal rent. This might be $1, or even as low as a peppercorn.
In
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Are you using the correct versions of AASB 15 and AASB 1058?
Published January 2019 Technical
Here's what you need to do.
When you are analysing the effect of the new revenue and income standards for not-profit entities,
Are you using the correct versions of AASB 15 and AASB 1058?
Published January 2019 Technical
Here's what you need to do.
When you are analysing the effect of the new revenue and income standards for not-profit entities,
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Revenue—transition under AASB 15
Published November 2018 Technical
AASB 15 applies to both for-profit and not-for-profit entities. For-profit entities must apply AASB 15 for financial years beginning
Revenue—transition under AASB 15
Published November 2018 Technical
AASB 15 applies to both for-profit and not-for-profit entities. For-profit entities must apply AASB 15 for financial years beginning
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Checklist—how ready are you for AASB 15 and AASB 1058?
Published November 2018 Technical
This checklist covers some key questions you should consider.
Regarding your entity and the transition to AASB 15 Revenue
Checklist—how ready are you for AASB 15 and AASB 1058?
Published November 2018 Technical
This checklist covers some key questions you should consider.
Regarding your entity and the transition to AASB 15 Revenue
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FRRs and the new accounting standards
Published November 2018 Technical
Queensland Treasury Financial Reporting Requirements (FRRs) for 2017–18 are available online.
Not all entities have to comply
FRRs and the new accounting standards
Published November 2018 Technical
Queensland Treasury Financial Reporting Requirements (FRRs) for 2017–18 are available online.
Not all entities have to comply
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Some examples—AASB 15 and AASB 1058
Published November 2018 Technical
Not-for-profit entities were given an extra year to get ready for these new standards. Don’t waste the benefit, as you will need to
Some examples—AASB 15 and AASB 1058
Published November 2018 Technical
Not-for-profit entities were given an extra year to get ready for these new standards. Don’t waste the benefit, as you will need to
READ MORE
Checklist—how ready are you for AASB 9?
Published November 2018 Technical
This checklist covers some key questions you should consider.
Regarding your entity and the transition to AASB 9 Financial
Checklist—how ready are you for AASB 9?
Published November 2018 Technical
This checklist covers some key questions you should consider.
Regarding your entity and the transition to AASB 9 Financial
READ MORE
Revenue—the Five Step Model for AASB 15
Published November 2018 Technical
AASB 15 applies to both for-profit and not-for-profit entities. For-profit entities must apply AASB 15 for financial years beginning
Revenue—the Five Step Model for AASB 15
Published November 2018 Technical
AASB 15 applies to both for-profit and not-for-profit entities. For-profit entities must apply AASB 15 for financial years beginning
READ MORE
Leases—an overview of AASB 16
Published October 2018 Technical
The new standard AASB 16 Leases was issued over two years ago, in February 2016. The broad intention of the standard is to put
Leases—an overview of AASB 16
Published October 2018 Technical
The new standard AASB 16 Leases was issued over two years ago, in February 2016. The broad intention of the standard is to put
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Income of not-for-profit entities—AASB 15 and AASB 1058 overview
Published October 2018 Technical
The new standard AASB 1058 Income of Not‑for-Profit Entities
AASB 1058 Income of Not‑for-Profit Entities will
Income of not-for-profit entities—AASB 15 and AASB 1058 overview
Published October 2018 Technical
The new standard AASB 1058 Income of Not‑for-Profit Entities
AASB 1058 Income of Not‑for-Profit Entities will
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