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 1-10 of 34

  1. 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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  2. The value of financial statement audit

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

    • File type: PDF
    • Size: 69 KB
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  3. 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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  4. 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...

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    • Size: 78 KB
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  5. Common disclosure mistakes

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

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    • Size: 0.1 MB
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  6. 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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  7. 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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    • Size: 0.1 MB
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  8. 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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  9. 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
  10. 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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    • Size: 0.1 MB
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