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. What's new this reporting season?

    Author: Zowie Pateman CA, Acting Reporting Leader, Chartered Accountants Australia and New Zealand...

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    • Size: 0.5 MB
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  2. Limited scope consultation on service performance reporting

    Author: Joanne Scott, FCA Senior Project Manager, XRB...

    • File type: PDF
    • Size: 0.6 MB
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  3. The new revenue standard isn't just about accounting. Why the whole business needs to be on board

    Authors: Wayne Basford, FCA, IFRS Leader, Asia Pacific, BDO and Judith Leung, CA, Senior Manager, BDO...

    • File type: PDF
    • Size: 0.5 MB
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  4. Proposed Reduced Disclosure Requirements revisions for Tier 2 entities

    Chartered Accountants Australia and New Zealand...

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    • Size: 0.6 MB
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  5. How to tell your story − dollars or pence?

    Authors: Jonathon Moss, CA, Partner PwC, John Ratna, CA, Director, PwC and Bianca Pelliccia, Manager, PwC...

    • File type: PDF
    • Size: 0.8 MB
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  6. 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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  7. 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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  8. 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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  9. 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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  10. Terms of likelihood expressions

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

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    • Size: 0.1 MB
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