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. Common application issues in implementing the new revenue standard

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

    • File type: PDF
    • Size: 2 MB
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  2. 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...

    • File type: PDF
    • Size: 0.7 MB
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  3. The new revenue standard isn't just about accounting. Why the whole business needs to be on board

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

    • File type: PDF
    • Size: 0.5 MB
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  4. Are International Auditing Standards suitable for small audits?

    Authors: Craig Fisher, FCA and Justin Reid, CA...

    • File type: PDF
    • Size: 0.7 MB
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  5. A new approach to income recognition by Not-for-Profit Entities

    Arthur: Siva Sivanantham, CA, Senior Manager - National Audit Support at Grant Thornton...

    • File type: PDF
    • Size: 66 KB
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  6. The value of financial statement audit

    By: Tim Nesbitt, Audit Technical Director, Pitcher Partners...

    • File type: PDF
    • Size: 69 KB
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  7. Responding to non-compliance with laws and regulations

    Co-Arthurs: Misha Pieters CA(SA), Senior Project Manager, External Reporting Board and Zowie Murray CA, Senior Policy Adviser, Chartered Accountants ANZ...

    • File type: PDF
    • Size: 66 KB
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  8. Transitioning to the new revenue standard - Weighing up your options

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

    • File type: PDF
    • Size: 78 KB
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  9. Common disclosure mistakes

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

    • File type: PDF
    • Size: 0.1 MB
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  10. 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...

    • File type: PDF
    • Size: 64 KB
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