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. New Leasing standard change – compliance or opportunity for improvement?

    Authors: Sean Rugers, CA, Partner, PwC Masha Marchev, CA, Manager, PwC...

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    • Size: 0.8 MB
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  2. A New Auditing Standard on Service Performance Information for New Zealand

    Author Misha Pieters, Senior Project Manager, XRB...

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    • Size: 0.7 MB
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  3. Common application issues in implementing the new revenue standard

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

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    • Size: 2 MB
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  4. 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...

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    • Size: 0.7 MB
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  5. What's new in audit?

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

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  6. What's new this reporting season?

    Author: Zowie Pateman CA, Acting Reporting Leader, Chartered Accountants Australia and New Zealand...

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    • Size: 0.5 MB
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  7. Limited scope consultation on service performance reporting

    Author: Joanne Scott, FCA Senior Project Manager, XRB...

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    • Size: 0.6 MB
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  8. 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...

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    • Size: 0.5 MB
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  9. Are International Auditing Standards suitable for small audits?

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

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    • Size: 0.7 MB
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  10. Proposed Reduced Disclosure Requirements revisions for Tier 2 entities

    Chartered Accountants Australia and New Zealand...

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