News and Views

Manganese: Is it the Forgotten Battery Mineral?

Peter Gray and Josh Snow from Moore Stephens WA in conjunction with industry partners have been researching further into manganese, a key battery component, looking to determine if it is in fact the “forgotten battery mineral”.

Moore Stephens WA has extensive experience dealing with entities involved in the processing and development of metal-ion batteries, with practical knowledge designed to further understand the industry and its patterns and trends.

2018 End of Year Tax Planning Checklist

The Moore Stephens Tax Team have prepared this guide to help you navigate the various items that may require consideration, prior to 30 June 2018, for effective tax planning. This information will assist you in identifying items that you may like to discuss with us.

How will IFRS 15 Revenue from Contracts with Customers impact the aged care sector?

The International Accounting Standards Board (IASB) published IFRS 15[1] Revenue from Contracts with Customers in May 2014 effective for reporting periods commencing on or after 1 January 2018 for for-profit entities and 1 January 2019 for not-for-profit entities in Australia.  During December 2016 the Australian Accounting Standards Board also released AASB 1058 Income of not-for-profit Entities effective for the same date as IFRS 15.  There has been considerable debate as to how these two new accounting standards interact with each other and also the likely impacts. 

How will IFRS 15 Revenue from Contracts with Customers impact the property development and construction industry?

The International Accounting Standards Board (IASB) published IFRS 15 Revenue from Contracts with Customers in May 2014 effective for reporting periods commencing on or after 1 January 2018. Since IFRS 15 replaces all of the existing guidance on revenue recognition, and applies to all entities and industries, there has been considerable confusion (and debate) as to what the likely impacts are going to be, across different industries, when adopted.

How will IFRS 15 Revenue from Contracts with Customers impact the property development and construction industry?

The International Accounting Standards Board (IASB) published IFRS 15 Revenue from Contracts with Customers in May 2014 effective for reporting periods commencing on or after 1 January 2018. Since IFRS 15 replaces all of the existing guidance on revenue recognition, and applies to all entities and industries, there has been considerable confusion (and debate) as to what the likely impacts are going to be, across different industries, when adopted.
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