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Another shakeup in financial reporting – the AASB’s differential reporting proposals

Deloitte Australia Insights podcast

Stephen Gustafson and Melissa Perry

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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.

If you would like to provide feedback or suggest a future podcast topic, please  contact us.

Related links:

  • Accounting alert 2007/15 – our response to the AASB’s differential reporting proposals
  • 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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