Another shakeup in financial reporting – the AASB’s differential reporting proposalsDeloitte Australia Insights podcast |
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In this podcast, Stephen Gustafson and Melissa Perry discuss the Australian Accounting Standards Board’s proposals around a revised differential reporting regime and the possible introduction of an ‘IFRS for SME’ Standard in Australia, including:
- how the AASB intends the new regime to work
- the main pitfalls and potential benefits from the proposals
- which entities will be most affected
- concerns around the AASB’s proposals and a suggested alternate approach.
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Related links:
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Accounting alert 2007/15 – our response to the AASB’s differential reporting proposals
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Accounting alert 2007/03 – an overview of the IASB’s exposure draft of ‘IFRS for SMEs’ and our initial analysis of the proposals from the Australian perspective.
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