Article
The Implications of the Budget on Receivables Financings
The new Budget expects some businesses to pay tax before receiving payment from customers, creating cashflow problems.
Corrs Chambers Westgarth
- Article
Cybergeddon – Time to get serious about data before it's too late
We should all be concerned about hackers accessing our sensitive information, whether as individuals or business people.
KordaMentha - Article
Mandatory Climate Reporting - The Draft Australia Standards Are Here!
On 23 October 2023, the Australian Accounting Standards Board (AASB) released the long-awaited Exposure Draft outlining the Australian climate-related reporting standards...
K&L Gates - Article
Mandatory Climate Reporting – The Draft Australian Standards Are Here!
On 23 October 2023, the Australian Accounting Standards Board (AASB) released the long-awaited Exposure Draft outlining the Australian climate-related reporting standards.K&L Gates - Article
Take a break with Raelene: accountancy and emerging markets
The article discusses how technology is changing accountancy and opportunities for mid-tier firms in emerging markets.Moore Australia - Article
Section 120/121 Claims Under The Bankruptcy Act 1966: Does This Give Rise To A Caveatable Interest?
A person does not have a caveatable interest unless he or she holds an instrument that may lead to an entry as registered proprietor of the property on the Register of Titles or unless he or she is claiming under a transaction that entitles him or her in the course of time to such an instrument.Wisewoulds - Article
Tax Bulletin 18 November 1998
PricewaterhouseCoopers - Article
Terms & conditions to improve business cashflow
Terms and conditions can improve communication between you and your customer and may also help get payments in quicker.Coutts Solicitors & Conveyancers - Article
Weekly Tax Highlights - 6th - 10th April 1998
PricewaterhouseCoopers - Article
Accounting for invoice factoring
Invoice factoring allows a company to sell its unpaid invoices to a third party for an immediate, lump sum amount.Sparke Helmore Lawyers - Article
Climate-Related Financial Disclosure: Exposure Draft Legislation
The Australian Government has released Treasury Laws Amendment Bill 2024: Climate-related financial disclosure, which is draft legislation confirming mandatory reporting of climate-related financial disclosure requirements.K&L Gates - Article
Impairment Calculations – Tips And Traps
The global economic slowdown is having an adverse impact on many businesses, often resulting in lower cash flows.Moore Australia - Article
ATO confirms that auditors must review and report on SMSFs providing COVID-19 rent relief to related parties
Auditors are expected to review rent relief provided by SMSF trustees and report contraventions where appropriate.
Cooper Grace Ward - Article
Australian Financial Regulator Mandated To Adopt Climate Reporting Standards
Other initiatives that APRA in particular has taken recently include a 2022 stress-test of Australia's largest banks to assess climate risk on financial stability.
Hogan Lovells Cadwalader - Article
Directors to be tracked with an Identification Number (DIN)
A DIN could reduce illegal phoenix activity by tracking directors and their relationships to other companies and people.Worrells - Article
Lay of the Land: Property Tax Update: New leasing standard set to have large commercial impact
Companies and their directors must become informed in relation to the new standards to meet their regulatory obligations.Madgwicks - Article
AFSL for Accountants
The Australian Government intends to introduce a limited Australian financial services licence (AFSL) for accountants.
Hall & Wilcox - Article
Refinements to LCR cashflow assumptions under the final APS 210
The cashflow assumptions in the final APS 210 adopt those in the Basel III liquidity framework, with some changes.Clayton Utz - Article
Weekly Tax Highlights - 13th - 17th April 1998
PricewaterhouseCoopers - Article
What SMSFs must do to keep their auditors happy when they have provided COVID-19 relief to related parties
The ATO have stipulated that auditors must obtain particular evidence from SMSFs when COVID-19 relief has been providedCooper Grace Ward
