我们很高兴地发布2024年5月版的财务报告更新, 在本期中，我们将提醒您2024年6月30日首次生效的新标准, 讨论上市公司新的合并主体信息披露, provide an update on sustainability disclosures in the financial statements and highlight some contemporary issues and resources available to you.
新标准提醒
新标准及其变化简述如下:
| 新澳门赌场官网准则 | Changes | 可能的影响程度 |
| AASB 2021 - 2 Amendments to Australian 澳门赌场官网 Standards – Disclosure of 澳门赌场官网 Policies and Definition of 澳门赌场官网 Estimates (AASB 2021-6中包含对第2层的更改) | -介绍澳门赌场官网估计的定义 -重大澳门赌场官网政策信息变更为重大澳门赌场官网政策信息 澳门赌场官网政策信息是重要的，如果, 与财务报表中的其他信息一并考虑时, 可以合理地预期，它将影响主要使用者根据财务报表作出的决定. – AASB 101 includes five criteria to assist with the materiality assessment:Does the policy relate to a change in 澳门赌场官网 policy? +政策是否记录了企业对澳门赌场官网处理的选择? 该政策是否与已披露的重大估计和判断有关? +该政策是在澳门赌场官网准则中没有明确指导的情况下由实体制定的? + Is the transaction so complex that the 澳门赌场官网 policy is required for the user to understand the 澳门赌场官网 treatment? | Application of this standard will lead to a significant reduction in 澳门赌场官网 policies and provide information about how the entity is applying the 澳门赌场官网 standards rather than ‘what do the 澳门赌场官网 standards say’. |
| AASB 2021 - 5 澳门赌场官网澳门赌场官网准则的修订-与资产相关的递延所得税 | Clarifies that the exemption from recognising deferred tax does not apply to transactions for which entities recognise both an asset and a liability and that give rise to equal taxable and deductible temporary differences. | Entities should ensure that they have considered the deferred tax implications for transactions such as leases and makegood / rehabilitation provisions. |
| AASB 2023 - 2 修订澳门赌场官网澳门赌场官网准则-国际税务改革-第二支柱示范税收规则 二级标准是AASB 2023-4 | 该标准规定: – a mandatory temporary exception to 澳门赌场官网 for deferred taxes arising from the implementation of the Pillar Two model rules published by the Organisation for Economic Co-operation and Development (OECD); and – targeted disclosure requirements to help financial statement users better understand an entity’s exposure to income taxes arising from the reform, 特别是在实施这些规则的立法生效之前的时期. | Relevant only for entities affected by the implementation of the Pillar Two Model rules published by the Organisation for Economic Co-operation and Development |
| AASB 2022 - 7 编辑更正澳门赌场官网澳门赌场官网准则和废除取代和冗余的标准 | 澳门赌场官网准则的行政变更. | 对任何实体都没有影响. |
上市公司新的合并实体披露
用于2024年6月30日的年度报告, public companies in Australia will be required to include a new consolidated entity disclosure statement in their annual financial reports, 由 2001年公司法.
这一要求影响到所有上市公司, 不管他们是否发布合并财务报表, 包括上市公司和非上市公司. 在ACNC注册的NFP担保有限公司将不需要包括此披露.
This new disclosure is part of a global effort to enhance tax transparency by making public the tax jurisdictions of each group member. This transparency is intended to provide a clearer understanding of the tax obligations across different jurisdictions and increase scrutiny of multinational corporations’ tax strategies, 虽然它没有扩大到披露每个司法管辖区支付的具体税额.
有关披露的要点:
要求的细节对于每个受控实体，披露应包括:
- 它的名字,
- 结构形式(如公司、合伙或信托);
- 公司成立国家;
- 集团持有的所有权百分比，以及
- 税务居民，无论是澳门赌场官网还是外国，如果是外国，则是税务居住国.
不同于财务报表中典型的附注, 这一披露将需要所有实体的信息, 包括因董事声明更改而处于休眠或无关紧要的文件.
The 董事的声明 是否需要确认合并主体披露的信息“真实和正确”,” which is a more assertive requirement compared to the “true and fair” declaration for the financial statement which necessitates a higher level of director confidence in the accuracy of the disclosed information.
独立的实体: 如果上市公司准备独立的财务报表，I.e. 如果没有受控实体，那么《澳门赌场官网》的修改要求说明这一事实.
Audit 影响:由于披露将包括在财务报表中, 他们将接受审计.
可持续性更新
The November 2023 newsletter provided detail regarding the key players for climate-related reporting in financial statements in Australia.
截至撰写本文之日，发生了以下更新.
Entities are encouraged to monitor the progress of the legislation to determine the direct or indirect impact on them or their customers / suppliers. 请注意，目前的提案要求实体报告范围3的排放, 哪些将需要来自其价值链中的实体的信息.
当代问题
持续经营
鉴于当前的经济波动和不确定性, it is anticipated that there will be an increase in the number of going concern disclosures within financial statements at 30 June 2024.
符合aasb101 财务报表列报, entities must carefully assess their ability to continue as a going concern and disclose related uncertainties when there is significant doubt about their capacity to operate in the foreseeable future.
鼓励企业考虑本教育材料，以更好地理解AASB 101的要求, 下表可以作为与董事会/审计和风险委员会以及审计员讨论的有用开始.
We encourage entities who may be required to disclosure information about going concern to reach out to their Accru advisors as soon as possible.
澳门官方赌场披露——分类
都是aasb15 客户合同澳门官方赌场 和AASB 1058 非营利性实体澳门官方赌场，要求实体将澳门官方赌场分类，以描述如何:
- nature,
- amount,
- 时间,
- 澳门官方赌场和现金流的不确定性
受经济因素影响吗.
This disclosure is designed to give users of financial statements a more detailed understanding of the sources of revenue and the risks associated with them as well as how each stream contributes to the overall business performance.
这些标准并没有规定分解的程度, however, 为一个实体提供一些分解的例子，以确定哪些是与它们最相关的, 包括:
- By 商品或服务类型科技公司可能会报告硬件销售的澳门官方赌场, 软件许可证, 和维修服务分开.
- By 地理区域公司可以按地区分类澳门官方赌场.g., Americas, Europe, Asia-Pacific) to show where its income is being generated which helps in understanding the exposure to geopolitical risks and economic conditions in different parts of the world.
- By 客户类型企业可能会按客户类型划分澳门官方赌场, 比如零售客户, 批发客户, 或者政府合同，说明对特定客户群体的依赖.
- By 合同期限: Companies with long-term contracts might disaggregate revenue based on the duration of these contracts (short-term vs long-term), 强调澳门官方赌场确认如何在不同时期受到影响.
- By 销售渠道:也可以根据不同的销售渠道进行分类, 比如网上销售, 直接销售, 或者第三方经销商. 这有助于评估每个渠道的有效性和盈利能力.
非营利性实体可考虑按以下方式分类:
- 资金来源NFP可能有许多资金来源, 包括政府拨款, 筹款活动及捐款:
- By 活动或计划:视国家计划的活动而定, 了解从服务交付中获得的澳门官方赌场可能对用户很有用, 包括向社区提供的具体服务, 比如教育项目, 卫生服务, 或者与会员费等澳门官方赌场相比的支持项目.
协助披露的资源
我们的审计团队经常被要求提供某些交易的披露示例, 事件，条件和 英国财务报告委员会(FRC)专题审查 可以成为许多主题的有用资源吗.
这些审查的重点是财务汇报局认为有改进余地的披露领域, and they highlight good and bad disclosure examples as well as providing some tips to comply with the 澳门赌场官网 standards.
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