Transcription of Example Public Company Limited - assets.kpmg
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Example Public Company Limited - assets.kpmg
Example Public Company Limited Guide to annual reports- illustrative disclosures 2018-2019. October 2018. b | Example Public Company Limited INTRODUCTION. From implementation to disclosure It's been thirteen years since the adoption of IFRS in Australia and now we begin to apply a new wave of financial reporting standards with AASB 15 Revenue from Contracts with Customers and AASB 9 Financial Instruments effective 1. January 2018, and AASB 16 Leases, effective from 1 January 2019. Our financial statements will look different in many areas to what we have seen in the past. Given the wide ranging impacts of these new standards we expect considerable focus from users of financial statements and ASIC in understanding these Australian content accounting changes and also assessing whether entities have included all the required disclosures. Now that the revenue and financial instruments transition date has come and gone, it's time for companies to explain these accounting changes to users.
f | Example Public Company Limited – illustrative disclosures Contents From implementation to disclosure b How to use this guide c Further KPMG Guidance d What’s new?
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