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 65

  1. 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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  2. ASIC financial report focuses and findings

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

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  3. Audit reports get relevant

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

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  4. 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
  5. 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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  6. APESB update June 2015

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

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    • Size: 0.1 MB
  7. 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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  8. 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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  9. Five questions you should be asking about the hedging

    PwC Authors: Paul Brunner CA, Partner, Sharon Broekhuizen CA, Senior Manager, Annie Koek CA, Senior Manager...

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  10. Controls Assurance clarified

    Arthur: Claire Grayston CA, Senior Project Manager with AASB discusses a new standard on controls assurance...

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