Page 375 - SBR Integrated Workbook STUDENT S18-J19

Chapter 23

Current issues

Outcome

By the end of this session you should be able to:

 identify issues and deficiencies which have led to proposed changes to an
accounting standard

 discuss current issues in corporate reporting such as: the Framework;
disclosures, materiality, sustainability, primary financial statements, and
management commentary.

 discuss developments in devising a structure for corporate reporting that
addresses the needs of stakeholders.

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 23 of your Study Text

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