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

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

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

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

    Moving beyond noise and numbers: Are you ready to make the change?...

    • File type: PDF
    • Size: 0.1 MB
  5. Assurance beyond the financial statements

    Can auditors shake the traditional image as gatekeepers over financial statements?...

    • File type: PDF
    • Size: 0.1 MB
  6. AUASB Guidance Statements update

    Update on AUASB Guidance Statements GS 003, GS 009 and GS 002...

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

    IFRIC issues draft interpretations for comment on Income Tax and The Effects of Changes in Foreign Exchange Rates...

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    • Size: 0.1 MB
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  8. Financial Markets Conduct Act

    A brief overview and transitional tips for financial reporting...

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

    AASB 15 Revenue has been deferred and some key issues have emerged for businesses...

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

    Judith Leung CA, Senior Manager at BDO looks at the basic question of why entities may wan to apply hedge accounting...

    • File type: PDF
    • Size: 0.2 MB
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