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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Showing results 1-15 of 18
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It’s time to improve disclosure of intangibles
In this article, Robert Keys, from the AASB, explains why a review of the accounting requirements for intangible assets is needed and why the AASB has published a Staff Paper on the topic...
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NFPs and Simplified Disclosures
Simplified Disclosures will replace ‘reduced disclosures’ and will be applicable to both the for-profit and not-for-profit sectors...
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Insights from the implementation of AASB 1058
What are the challenges arising from implementing AASB 1058?...
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Control values: the fallacy of applying a ‘standard’ takeover premium
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...
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The emergence of integrated reporting assurance
Integrated reporting assurance is emerging. Its place in the pathway to the audit of the future is becoming clearer...
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Auditing in a crisis – some issues to consider
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?...
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Not-for-profits – Are you ready?
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...
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The XRB seeks feedback on its strategy for developing accounting standards
The Targeted Review of the New Zealand Accounting Standards Framework...
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Common application issues in implementing the new leases standard
IFRS 16 became effective on 1 January 2019 but many entities are significantly underprepared...
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Changes in tax law – does fair value still matter?
The Federal government is requiring entities to align the value of their assets for thin capitalisation purposes with financial statement value...
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Communicating value through integrated reporting
The Integrated Reporting Framework enables organisations to report on a broader set measures other than just financial performance...
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How to deal with an ethical conflict in your workplace
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...
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Change is on its way for Incorporated Societies in New Zealand
Proposed amendments to the regulation of NZ Incorporated Societies are on the way – what do they contain?...
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LIBOR reform: changing the finance industry's most important number
Due to concerns about manipulation, IBORs are in the process of being replaced by interest rates based on observable market transactions – what does this mean for you and your clients?...
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Tax transparency – are we there yet?
Has tax transparency been achieved in Australia and is there room for improvement?...
