The Federal Government has announced an extension of the temporary reduction in minimum pension requirements until 30 June 2022.
Due to early transitional relief, it is time to start considering the impact of changing from SPFS to General Purpose Financial Statements (“GPFS”) and potentially implementing the change for the financial year ended 30 June 2021.
Whether considering a new project, entering a new financial year or starting a completely new business, the importance of planning and forecasting should not be underestimated.
Companies looking to raise funds through the issue of securities have an obligation to provide potential investors with relevant information so that they may make an informed decision on the investment.
An Independent Expert’s Report (IER) provides impartial advice to shareholders on the fairness and/or reasonableness of a transaction.