653 paragraphs found
See ATO Self-managed-super-funds website: www.ato.gov.au/Super/Self-managed-super-funds . …
The financial report format for SMSFs are set out in section 35B of the SISA and regulation 8.01 of the SISR. Under section 35B of the SISA, most SMSFs are required to prepare an operating statement and a statement of financial position. Regulation 8.02B …
See Amendments to Australian Accounting Standards – Removal of Special Purpose Financial Statements for Certain For Profit Private Sector Entities …
See ASA 210 paragraph 6(a) which establishes requirements and provides guidance on determining the acceptability of the applicable financial reporting …
See ASIC Class Order CO 12/1687 Competency Standards for approved SMSF auditors . …