Perspective articles

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

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  1. Expanded ATO Tax Governance Guidance: Technology-Enabled Tax Control Drives Certainty

    Co Arthurs: David Linke, Tax Partner KPMG and James Gordon, Director Tax, KPMG...

    • File type: PDF
    • Size: 67 KB
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  2. A new approach to income recognition by Not-for-Profit Entities

    Arthur: Siva Sivanantham, CA, Senior Manager - National Audit Support at Grant Thornton...

    • File type: PDF
    • Size: 66 KB
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  3. The value of financial statement audit

    Author: Tim Nesbitt, Audit Technical Director, Pitcher Partners...

    • File type: PDF
    • Size: 69 KB
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  4. Responding to non-compliance with laws and regulations

    Co-Arthurs: Misha Pieters CA(SA), Senior Project Manager, External Reporting Board and Zowie Murray CA, Senior Policy Adviser, Chartered Accountants ANZ...

    • File type: PDF
    • Size: 66 KB
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  5. A decade of setting standards in the public interest

    Co-Authurs from APESB: Channa Wijesinghe FCA, CEO and Jacinta Hanrahan CA, Senior Technical Manager...

    • File type: PDF
    • Size: 92 KB
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  6. Transitioning to the new revenue standard - Weighing up your options

    Co-Authurs:Wayne Basford FCA, IFRS Leader Asia Pacific, BDO Judith Leung CA, Senior Manager, BDO...

    • File type: PDF
    • Size: 78 KB
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  7. Tax transparency - a new era in reporting?

    Co-Arthurs from PwC: Jonathon Moss, CA, Partner, John Ratna, CA, Director, Grainne O'Halloran, Senior Accountant and Timothy Murphy, Accountant...

    • File type: PDF
    • Size: 0.7 MB
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  8. Terms of likelihood expressions

    Co-Arthurs from AASB: Eric Lee, CA, Project Manager and Evelyn Ling, CA, Senior Project Manager...

    • File type: PDF
    • Size: 0.1 MB
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  9. SMSF Auditor Independence - ongoing regulator concerns and actions

    Arthur: Tony Negline, CA, Superannuation leader with CA ANZ, looks at the requirements on SMSF Auditors...

    • File type: PDF
    • Size: 0.1 MB
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  10. AASB responds to criticism of income recognition by not-for-profit entities

    Co-Authurs from AASB: Shaun Steenkamp, Project Manager and Mark Shying, Research Fellow...

    • File type: PDF
    • Size: 0.1 MB
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