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. Why the use of options as hedging instruments is more appealing under AASB 9

    Author: Judith Leung, CA, Senior Manager BDO...

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    • Size: 0.1 MB
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  2. APESB proposes guidance on management representations and valuation services for financial reporting

    Co-Arthurs from APESB: Channa Wijesinghe, FCA, Technical Director and Jacinta Hanrahan, CA, Senior Project Manager...

    • File type: PDF
    • Size: 71 KB
  3. Enhanced auditor reporting – practical ways to deliver insight

    Arthur: Laura Lobb, Director, KPMG...

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    • Size: 0.7 MB
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  4. A roadmap for financial reporting

    Author: Ceri-Ann Ross CA, Senior Policy Adviser, Chartered Accountants Australia and New Zealand...

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  5. Assurance beyond the financial statements

    Co-Authors: Bernie Szentirmay, CA, Partner, KPMG and Jennifer Travers, Director, KPMG...

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    • Size: 0.1 MB
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  6. AUASB Guidance Statements update

    Co-authors: Howard Pratt, FCA, Senior Technical Manager, AUASB and Rene Herman, CA, Senior Project Manager, AUASB...

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    • Size: 0.1 MB
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  7. IFRIC Update: November 2015

    Author: Jane Meade, FCA, National Technical Director, RSM...

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  8. Financial Markets Conduct Act

    Author: Jeromy Meerman, Senior Adviser, Issuer Disclosure Surveillance Financial Markets Authority - New Zealand...

    • File type: PDF
    • Size: 0.1 MB
  9. Revenue recognition - what's the experience so far?

    Co-authors: Erin Craike, Partner, PWC and Tobias Dowidat, Senior Accountant, PWC...

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    • Size: 0.1 MB
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  10. Why hedge accounting may finally make sense

    Author: Judith Leung CA, Senior Manager at BDO...

    • File type: PDF
    • Size: 0.2 MB
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