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 51-60 of 67

  1. The IASB Leases project

    Author: Peter Kidd, CA, National Technical Director - Audit and Assurance, Grant Thornton...

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  2. ASIC guidance on asset impairment

    Author: Doug Niven, FCA, Senior Executive Leader, Financial Reporting and Audit Australian Securities and Investments Commission...

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    • Size: 0.1 MB
  3. Future for NFP reporting

    Authors: Aletta Boshoff CA, Technical Director, Pitcher Partners & Kylee Byrne CA, Business Advisory & Assurance Partner, Pitcher Partners...

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    • Size: 0.6 MB
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  4. ASIC financial report focuses and findings

    Author: Doug Niven FCA, Senior Executive Leader at ASIC...

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  5. Audit reports get relevant

    Author: Liz Stamford FCA, Audit and Insolvency Leader, Chartered Accountants ANZ...

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  6. IFRS 9 impairment of receivables

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

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    • Size: 0.1 MB
  7. To impair or not to impair - this is not a question

    Authors: Alison White CA(SA)− Lead Partner, Accounting Technical, Deloitte, Moana Overton CA − Principal, Accounting Technical, Deloitte and Darryl Dorfan CA – Director, Corporate Finance – Valuation...

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  8. APESB update June 2015

    Author: Channa Wijesinghe, FCA, Technical Director...

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    • Size: 0.1 MB
  9. Practical challenges of the new IFRS 9 impairment model

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

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  10. Revenue recognition - how will the changes impact your business

    Authors: Kim Heng CA, Partner, KPMG and Anita Pozo-Jones, Senior Manager KPMG...

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