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Deloitte presentation: A Closer Look – more opportunities to hedge account non-financial items

A Closer Look – more opportunities to hedge account non-financial items. Click here to view the report. (more…)

October 30, 2012No CommentRead More

The Wheatley Review

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October 24, 2012No CommentRead More

Accessing the CNH Market for cost-effective working capital

August 18, 2011No CommentRead More

Riding the Super-cycle – New Corridors of Growth

The growth of trade and investment between developing countries has had a major influence on the profitability of both global corporations and domestic companies operating in those countries. In the next two decades these developing corridor flows will become even more important in the context of the current economic super-cycle. The nature of the inherent [...]

April 24, 2011No CommentRead More

Hedge Accounting under IFRS – all set for change – Commentary from Ernst & Young

The proposed changes — at a glance Hedging by risk components will be permitted for both financial and non-financial items, if separately identifiable and measurable Eligible hedged items include combinations of derivatives and non-derivatives, portions or proportions of nominal amounts and one-sided risks Hedging instruments can include non-derivatives The bright line test of 80-125% for [...]

December 24, 2010No CommentRead More

Hedge Accounting Exposure Draft – Commentary from Deloitte

Summary of the ED proposals A new hedge accounting model which combines a management view that aims to use information produced internally for risk management purposes and an accounting view that  seeks to address risk management issue of the timing of recognition of gains and losses Look only at whether a risk component can be identified and measured, as opposed [...]

December 9, 2010No CommentRead More

July IASB meeting – Pushing on towards the next wave

IAS Plus Update 10-16 Issued 26 July 2010 We’ve released our Australian meeting summary from the July IASB meeting, held on 19-23 July 2010. Meeting highlights for Australian constituents The IASB and FASB continued debate on the leases project, discussing guidance on when the ‘performance obligation’ or ‘derecognition’ approaches should be used for lessor accounting, determining when [...]

July 26, 2010No CommentRead More

New Dividend Requirements

Section 254T of the Corporations Act 2001 has been amended to state a company must not pay a dividend unless all of these conditions are met: The company’s assets exceed its liabilities immediately before the dividend is declared and the excess is sufficient for the payment of the dividend The payment of the dividend is fair and [...]

July 24, 2010No CommentRead More

Hedge Accounting during the Crisis: What worked, what didn’t, and what happens next?

Reval (May 25) Hedge accounting was not immune to the challenges of the global financial crisis. Organisations that had achieved hedge accounting easily in the past began to fail the criteria laid out in IAS 39 and FAS 133. What were the root causes of these failures? Why were some organisations better prepared than others? [...]

May 18, 2010No CommentRead More

The Australian retail corporate bond market: now rising from the depths?

Blake Dawson Senior Associates James Morris, Bronwyn Kirkwood and Graduate Nicole Pedler ASIC’s new Class Order [CO 10/321], released on 12 May 2010, may go some way to developing a more active retail bond market in Australia. The new Class Order is aimed at helping to simplify and reduce the time and expense involved in [...]

May 12, 2010No CommentRead More