TRADE ASSOCIATES

Accounting for revenue from construction contracts

For those entities preparing general purpose financial reports, appropriate consideration needs to be made for the interpretation and application of AASB 15 (IFRS 15) –…

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Frequently asked Questions

The topics included are a selection of frequently asked questions designed to provide you with answers to common questions and oversights. Who is a Qualified…...

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Assets

Net Tangible Assets Applicants/licensees must have sufficient Net Tangible Assets to meet the minimum requirements. Combined with the defined amount of a Deed of Covenant…...

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Subcontractor Charges

On 17 December 2018, the Subcontractors’ Charges Act 1975 was repealed and replaced by Chapter 4 of the Building Industry Fairness (Security of Payment) Act 2017 (BIF…...

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Accounting for leases

For those entities preparing general purpose financial reports, please be aware of the impact of AASB 16 (IFRS 16) – Leases.  The new leases standard…...

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