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AASB 15 applies to both for-profit and not-for-profit entities. For-profit entities must apply AASB 15 for financial years beginning on, or after, 1 January 2018.
This checklist covers some key questions you should consider.
Regarding your entity and the transition to AASB 9 Financial instruments:
We host events each year to raise awareness of emerging issues related to public sector and local government performance.
The new standard AASB 1058 Income of Not‑for-Profit Entities
Do you know if we have planned a performance audit that may involve your entity?
The new standard AASB 16 Leases was issued over two years ago, in February 2016. The broad intention of the standard is to put ‘off‑balance sheet’ operating leases ‘on-balance sheet’.