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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Showing results 11-20 of 57

  1. 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...

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    • Size: 80 KB
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  2. Common disclosure mistakes

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

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    • Size: 0.1 MB
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  3. APESB seeks feedback on revised client monies standard and publishes valuation guidance

    Co-Authurs from APESB: Channa Wijesinghe FCA and Jacinta Hanrahan CA...

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  4. Why you should consider the impact of the Personal Property Securities Act when determining the scope of your audit

    Arthur: Kim Powell, Founder, EDX Australia Pty Ltd...

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    • Size: 64 KB
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  5. 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...

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  6. Reform of the Australian Financial Reporting Framework

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

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    • Size: 0.5 MB
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  7. Transparency Reporting in the global limelight

    Rosemary King FCA, Senior Policy Advisor at CA ANZ, revisits the 2015 paper Clearer Transparency: Assessing the the second year of Audit Firm Transparency Reports in Australia...

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  8. Capital and dividends - achieving a sustainable and efficient model

    Co-Arthurs from PwC: Jonathon Moss, CA, Partner, John Ratna, CA, Director, Wee Liam Foo, CA, Senior Manager and PMasha Marchev, CA, Manager...

    • File type: PDF
    • Size: 0.1 MB
  9. Why corporates should take note of IFRS 9 Impairment

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

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  10. Assurance over service performance information

    Arthur: Zowie Murray CA, Senior Policy Adviser at CA ANZ, sets out the new assurance engagement requirements...

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