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May 2009



In this month’s edition, the team takes a look at the following topics:

•    Business Combinations – Beware of thefinancial impacts of the revised AASB 3
•    AASB 8 – Operating Segments
•    Puttable financial instruments – liabilities or equity?
•    New rules for accounting for dividends
•    IFRS for SME’s – where are we at?
•    Impairment of available-for-sale investments
•    ASIC Surveillance – 30 June 2009

To contact the  Moore Stephens Technical Accounting Services team call Rob Mackay
or Kim Barson on (03) 9614 4444 or email:

Rob Mackay
rmackay@moorestephens.com.au

Kim Barson
kbarson@moorestephens.com.au


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