This month's featured article
This checklist covers some key questions you should consider.
Regarding your entity and the transition to AASB 9 Financial instruments:
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’.
The new standard AASB 1058 Income of Not‑for-Profit Entities