Highlights from the July 2013 AASB meeting

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The Australian Accounting Standards Board (AASB) has released its ‘Action Alert’ from its meeting in Melbourne on 17-18 July 2013. Highlights of the meeting discussions include concerns with the IASB’s proposals on regulatory deferral accounts and employee contributions to defined benefit plans, consideration of the significant implications possible from the IASB’s insurance proposals, and consideration of the implications of IFRIC 21 ‘Levies’ in the Australian context (including the carbon pricing mechanism and state payroll taxes).

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