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. Consolidation – are you one big happy family

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

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  2. Lease accounting by Tier 1 and Tier 2 public benefit entities in New Zealand

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

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  3. 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...

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    • Size: 0.4 MB
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  4. Lessons from the Trans-Tasman Audit Advisory Committee

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

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  5. New Leasing standard change – compliance or opportunity for improvement?

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

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    • Size: 0.8 MB
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  6. How will the Three New Accounting Standards Affect your Deals?

    Authors: Wayne Basford, FCA, IFRS Leader Asia Pacific and BDO Susan Oldmeadow-Hall, FCA, Associate Director, BDO...

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    • Size: 0.7 MB
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  7. Common application issues in implementing the new revenue standard

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

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    • Size: 2 MB
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  8. The Disclosure Initiative − Principles of Disclosure Discussion paper − the latest instalment in the IASB's march towards 'Better Communication in Financial Reporting'

    Author Dean Ardern, Accounting Technical Director, Pitcher Partners...

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    • Size: 0.7 MB
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  9. What's new this reporting season?

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

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  10. Limited scope consultation on service performance reporting

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

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    • Size: 0.6 MB
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