In our Perspective series, experts in assurance, reporting and regulatory matters discuss recent technical and policy developments in these areas.
Despite the appeal of the simplicity of the ‘levels of value’ chart in business valuations, the assumption that takeover premiums exist for all companies, in all industries, at all times is arguable...
Post-implementation review of Tier 3 and Tier 4 PBE standards...
Integrated reporting assurance is emerging. Its place in the pathway to the audit of the future is becoming clearer...
COVID-19 has created an extraordinary disruption to business. But even though restrictions are in place some work must go on. So, what are some of the issues for auditors in all of this?...
Ready, set, go – we are now at the ‘go’ stage in applying the new accounting standards relevant for not-for-profit entities (NFPs) for December 2019 year ends...
The Targeted Review of the New Zealand Accounting Standards Framework...
IFRS 16 became effective on 1 January 2019 but many entities are significantly underprepared...
The Federal government is requiring entities to align the value of their assets for thin capitalisation purposes with financial statement value...
The Integrated Reporting Framework enables organisations to report on a broader set measures other than just financial performance...
As members of a professional accounting body, qualified accountants are expected to act in the public interest. This includes the need to consider how to address ethical misconduct when you come...
