Accounting Alert - Quarterly Update December 2013
What's new in financial reporting for December 2013
We have updated our "What's New" publication for entities with reporting periods ending on 31 December 2013 (annual or interim periods), so if your reporting period ends on that date you can use the attachment to identify areas which may need to be considered further as part of your close process. We have included tables which outline new and revised pronouncements that either are to be applied for the first time at 31 December 2013, or which may be early adopted at that date.
Entities which are still completing their March, June or September 2013 annual financial statements can also use this publication as an up-to-date listing of pronouncements approved since balance date.
We hope you find this information useful, and we look forward to bringing you further updates throughout the year.