澳门赌场官网报告框架更新

实体的影响取决于实体的类型, 有关的规管文件, relevant legislation and the financial statements currently being prepared as illustrated in the diagram below:

下面几节将更详细地探讨这些概念.

The reporting entity concept which allows Australian entities to self-assess the content of their financial statements through their determination of existence of users enabling preparation of general or special purpose financial statements is being overhauled.

The AASB is providing a more robust frame工作 specifying that requirements to prepare financial statements which comply with Australian 澳门赌场官网 Standards (or 澳门赌场官网 standards) mean general purpose financial statements as described below.

The frame工作 for for-profit entities has been completed through the release of AASB 2020-2 Amendments to Australian 澳门赌场官网 Standards – Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities, 然而，非营利实体框架是一项正在进行的工作.

下面的流程图提供了AASB 2020-2的摘要

目前，澳门赌场官网的通用目的财务报表分为两类:

一级报告没有变化, 然而，二级披露要求现在包含在独立的AASB 1060标准中 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities 2021年7月1日之后，RDR阴影将不再维持.

AASB 1060 disclosures are shown in relevant sections relating to the balance or transaction and are lower than the RDR disclosures and therefore entities currently preparing RDR financials should consider transitioning to AASB 1060 to provide more meaningful disclosures under the new regime and save time in the year end process.

在AASB 1060下还有一些额外的披露, for example audit fees and imputation credits although generally the level of disclosure is lower under the simplified disclosure standard.

The biggest impact under these changes affects for-profit entities currently preparing special purpose financial statements.

The choice for entities about whether to prepare general purpose or special purpose financial statements has been removed where either of the following is relevant:

This means that all companies preparing financial statements under chapter 2M of the Corporations Act (e.g. 大型私有公司, 小型外资公司, Trustee companies controlling a large trust) and all Australian Financial Services Licence (AFSL) holders will be preparing general purpose financial statements.

所有其他实体, 包括信托, 是否需要检讨他们的相关法例, 章程或任何其他有关文件(e).g. 信托契约，银行协议)，以确定他们是否被捕获.  For example a trust whose Trust deed was set up or amended after 1 July 2021 which includes the following requirement, ‘the trust shall prepare financial statements in accordance with Australian 澳门赌场官网 Standards’ will need to prepare general purpose financial statements.

The level of impact for an entity will depend on whether they are currently complying with all recognition and measurement requirements (including consolidation) in the 澳门赌场官网 standards.

如果他们遵守，那么这些变化纯粹是披露的变化.

如果实体不符合所有的确认和测量，例如:

then potentially significant adjustments to 澳门赌场官网 policies will need to occur and the process will be time consuming.

These changes become mandatorily effective for annual reporting periods beginning on or after 1 July 2021 (i.e. 2022年6月30日), 但是，由于提供了过渡救济，各实体应考虑尽早采用.  6月30日和12月31日记者的浮雕如下.

生效日(2022年6月30日)通过

The financial statements for 30 June 2022 will be prepared on a fully retrospective basis, i.e. the opening balance sheet of the comparative period (2020年7月1日 and the comparative year 30 June 2021 will need to show compliance with all recognition and measurement and consolidation rules.

2021年6月30日提前采用

The standard provides an exemption from restating comparatives and the opening balance sheet for the adjustments will be the beginning of the current period (i.e. 2020年7月1日.

这两种情况都需要相同的期初资产负债表.e. 完全确认日期, measurement and consolidation is required however if early adoption is chosen then there is no restatement of comparative year and therefore much less 工作.

检讨有关法例, 宪法 and other documents to understand your requirements for preparing financial statements under Australian 澳门赌场官网 Standards.

如果你现在的信托契约, 宪法, bank agreement etc refers to Australian 澳门赌场官网 Standards then consider discussions with the relevant counterparties to change the documents to remove the reference.  如上所述, if any change occur to these documents after 1 July 2021 and the reference to Australian 澳门赌场官网 Standards is retained then the entity is required to prepare general purpose financial statements.

考虑到上面的概述, 如果你认为你目前的财务报表需要改变, please contact your Accru representative who will be pleased to 工作 through the options for you and assist you with identifying the changes to be made.