Opinion

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  1. Has Google destroyed our ability to learn?

    Technology has caused a learning revolution. Education expert Jeana Abbott from CA ANZ explains how to transform information overload into curiosity for learning and career success...

  2. Are we all traded out

    Discussion of CA ANZ research on business attitudes to trade policies, the effect of technology on global trade by SMEs, and the role of policymakers...

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  3. Are auditing standards ready for the new world?

    Opinion piece of how auditors can use data analytics to obtain audit evidence in new ways...

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  4. Alternative performance measures

    A look at guidelines for alternative performance measures, their relation to IFRS accounting standards, and standard setters’ heightened interest in APMs...

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  5. Insolvency across the world

    Roundup of topics discussed at INSOL 2017 Congress, such as the role of technology in the insolvency profession and law reforms under consideration...

  6. Trust, trust and more trust

    A discussion of how auditors are adapting to changes in technology and business in order to support public trust in organisations and be difference makers...

  7. Alert but not alarmed

    According to the ATO website, Taxpayer Alerts are issued “to warn you of our concerns about new or emerging higher risk tax or superannuation arrangements or issues that we have under risk assessment...

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  8. What is the Art of Professional Scepticism?

    Auditors and Professional Scepticism go together like summer and pavlova. Auditors robustly question information presented and provide an independent opinion over the subject matter at hand...

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  9. Removal of requirement to obtain an actuarial certificate

    It is hard to argue that the nation’s incredibly complex tax and superannuation laws shouldn’t be simplified so tax compliance costs can be reduced...

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  10. Triple trouble

    With three new accounting standards coming in quick succession, Zowie Pateman zeroes in on IFRS 9 Financial Instruments...

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