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Q&A: Accounting standards issued but not yet effective
This technical Q&A answers: What do I have to do about accounting standards that are issued but not effective, and where can I find them?...
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Q&A: Māori incorporations: reporting and assurance requirements
This technical Q&A answers: What are the reporting and assurance requirements for Māori incorporations?...
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Q&A: Tier 4 NFP reporting (NZ)
This technical Q&A answers: Our entity’s founding documents require a ‘balance sheet’ whereas the Tier 4 NFP Standard does not. What do we do?...
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Q&A: General purpose vs special purpose financial reports
This technical Q&A answers: Can you explain the difference between general purpose financial reports (GPFR) and special purpose financial reports (SPFR)?...
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Q&A: Accounting for buying group rebates
This technical Q&A answers: A buying group makes a collective purchase from a wholesaler for a volume rebate based on their bulk purchase. The rebate is shared across the members according to an...
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Q&A: Accounting for non-refundable upfront fees
This technical Q&A answers: Can non-refundable upfront fees be recognised as revenue upon receipt?...
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Empowering women with financial skills
Vivian Wang CA helps raise the financial literacy of Western Australian women. That’s one reason she is the 2019 Young CA Regional Advocate, WA...
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Submission to IPSASB on measurement consultation
IPSASB proposes new ‘stand-alone’ standard on measurement...
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Audit and Review Requirements for Australian Entities
Provides a summary of the legislative requirements to prepare financial reports, have an audit or review of those reports and the qualifications of auditors and reviewers for common types of...
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Submission on proposed amendments to IFRS 17 Insurance Contracts
CA ANZ and CPA Australia provided a joint submission to the IASB...
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Andrew Jepson CA
Andrew Jepson CA is a partner (APAC) of The Finance Business Partner, a global advisory firm dedicated to improving accountants’ finance business partnering skills...
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Submission - Revised Australian accounting definition for "not-for-profit"
CA ANZ / CPA Australia submission broadly supports ED 291 but recommends completion of broader NFP framework reform before implementation...
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For love or money: the challenges of not-for-profits
Many CAs volunteer their skills to not-for-profits, but the sector brings a specific set of financial and governance issues...
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How confident are Australian retail investors?
CA ANZ’s research shows healthy investor confidence in Australian markets (84%) and companies (86%) but investors are nervous about global political unrest...