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 64

  1. ASIC financial report focuses and findings

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

    • File type: PDF
    • Size: 101 KB
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  2. Audit reports get relevant

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

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    • Size: 0.1 MB
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  3. IFRS 9 impairment of receivables

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

    • File type: PDF
    • Size: 0.1 MB
  4. 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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    • Size: 0.1 MB
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  5. APESB update June 2015

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

    • File type: PDF
    • Size: 0.1 MB
  6. 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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  7. 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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    • Size: 0.1 MB
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  8. 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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    • Size: 0.1 MB
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  9. Controls Assurance clarified

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

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  10. Changes to financial reporting in New Zealand

    Aurthor: Zowie Murray CA, Senior Policy Advisor, Chartered Accountants ANZ...

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