Perspective articles

In our Perspective series, experts in assurance, reporting and regulatory matters discuss recent technical and policy developments in these areas.

Filter by


Showing results 1-10 of 82

  1. The triple threat to Prospectuses

    Wayne Basford and Susan Oldmeadow-Hall, both of BDO, discuss the challenges for practitioners who work in corporate finance or prepare prospectuses...

    • File type: PDF
    • Size: 0.6 MB
    Tagged in:
  2. Restructure of the Code of Ethics, audit partner rotations and other APESB developments

    Channa Wijesinghe and Jacinta Hanrahan set out the key matters that professional accountants should consider regarding upcoming changes to the Code,...

    • File type: PDF
    • Size: 0.5 MB
    Tagged in:
  3. Improving transparency of the auditor’s work performed on ‘Other Information’

    Anne Waters CA, Senior Project Manager, Australian Auditing and Assurance Standards Board...

    • File type: PDF
    • Size: 0.5 MB
    Tagged in:
  4. Consolidation – are you one big happy family

    Authors: John Ratna CA, Partner, PWC / Jonathon Moss CA, Partner, PWC / Katelyn Bonato CA, Director, PWC...

    • File type: PDF
    • Size: 0.5 MB
    Tagged in:
  5. Lease accounting by Tier 1 and Tier 2 public benefit entities in New Zealand

    Author: Anthony Heffernan CA, Director Accounting Standards, External Reporting Board...

    • File type: PDF
    • Size: 0.4 MB
    Tagged in:
  6. Reporting and Lodgement Obligations of Australian Private Companies

    Darryn Rundell, CA, Accounting Technical and Financial Reporting Specialist, Pitcher Partners Dean Ardern, Technical Director, Pitcher Partners...

    • File type: PDF
    • Size: 0.4 MB
    Tagged in:
  7. Giving New Zealand’s Agreed Upon Procedures Standard a makeover

    New Zealand’s Agreed Upon Procedures (AUP) engagement standard APS-1 Statement of Agreed Upon Procedures standards (APS-1) recently celebrated the 25th anniversary of its first release...

    • File type: PDF
    • Size: 0.3 MB
  8. Accounting for uncertainty over income tax treatments, IFRIC 23, tax treatment

    Author: Siva Sivanantham, CA, Director - National Financial Reporting Advisory at Grant Thornton...

    • File type: PDF
    • Size: 0.6 MB
    Tagged in:
  9. Lessons from the Trans-Tasman Audit Advisory Committee

    Geetesh Raniga, CA, Partner, Staples Rodway, Auckland...

    • File type: PDF
    • Size: 0.4 MB
    Tagged in:
  10. New Leasing standard change – compliance or opportunity for improvement?

    Authors: Sean Rugers, CA, Partner, PwC Masha Marchev, CA, Manager, PwC...

    • File type: PDF
    • Size: 0.8 MB
    Tagged in:
Previous Page (disabled)
  1. Page 1
  2. Page 2
  3. ...
  4. Page 9