13RU-010 Corporations Regulations amended – duplication averted

13RU-010 Corporations Regulations amended

This Reporting Update supplements 13RU-009 for the revised commencement date of the amended Corporations Regulations.

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Key points

  • Corporations Regulations amended to avert duplication of remuneration disclosures in the remuneration report and the notes to the financial statements
  • For financial years ending before 30 June 2014 (e.g. ended 30 June 2013) some individual KMP disclosures remain located in notes to the financial statements
  • For financial years ending on or after 30 June 2014 individual KMP non-remuneration disclosures transferred to the remuneration report.

Australian Reporting Updates

Reporting Updates are KPMG's way of communicating changes occurring within the Australian financial reporting environment to our clients.

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Financial Reporting & Accounting Standards

Financial Reporting & Accounting Standards

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