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 1-10 of 17

  1. Insights from the implementation of AASB 1058

    What are the challenges arising from implementing AASB 1058?...

  2. 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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  3. The NZASB seeks feedback on the Simple Format Reporting Standards

    Post-implementation review of Tier 3 and Tier 4 PBE standards...

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  4. 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...

  5. 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?...

  6. 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...

  7. The XRB seeks feedback on its strategy for developing accounting standards

    The Targeted Review of the New Zealand Accounting Standards Framework...

  8. Common application issues in implementing the new leases standard

    IFRS 16 became effective on 1 January 2019 but many entities are significantly underprepared...

  9. 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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  10. 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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