Welcome to the Winter 2022 edition of Clarity

By leaders of PKF Audit & Assurance

1 August 2022
  • Audit & Assurance

Welcome to the Winter 2022 edition of Clarity.

Our world continues to change in so many respects. In this edition of Clarity, we investigate some of the legislative changes that are effective today, and provide guidance as to how to respond.

We explore:

  • ASIC's top five areas of focus for 30 June 2022 financial reporting
  • Key considerations for exploration and evaluation expenditure, with the likely lift of Australian resource and energy export earnings as a result of surging energy prices
  • How to transition from special purpose financial statements to general purpose financial statements, with many businesses needing to make this change for the year ended 30 June 2022
  • The value of a reliable and compliant enterprise risk management system
  • Uncertainty surrounding use of discount codes, and how to apply them. 

With any questions on how these articles may relate to you or your business, please contact your local Audit and Assurance Partner

Download Clarity Winter 2022 here.