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. 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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  4. 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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  5. 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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  6. 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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  7. How to make your financial statements an effective communication tool

    Arthur: Siva Sivanantham CA looks at four key themes or best practices to apply to financial statements...

    • File type: PDF
    • Size: 80 KB
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  8. Common disclosure mistakes

    Co-Arthurs: Aletta Boshoff and Dean Ardern, Pitcher Partners...

    • File type: PDF
    • Size: 0.1 MB
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  9. A new PBE Standard on Service Performance Reporting is on the horizon

    Co-Arthurs from XRB: Joanne Scott, FCA, Senior Project Manager and Judith Pinny, CA, Project Manager...

    • File type: PDF
    • Size: 0.1 MB
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  10. Reform of the Australian Financial Reporting Framework

    June 2016 Perspective article: “Reform of the Australian Financial Reporting Framework”...

    • File type: PDF
    • Size: 0.5 MB
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