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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  1. 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...

  2. NFPs and Simplified Disclosures

    Simplified Disclosures will replace ‘reduced disclosures’ and will be applicable to both the for-profit and not-for-profit sectors...

  3. Insights from the implementation of AASB 1058

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

  4. 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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  5. 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...

  6. 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?...

  7. 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...

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

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

  9. Common application issues in implementing the new leases standard

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

  10. 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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  11. 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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  12. 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...

  13. 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?...

  14. 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?...

  15. The future of special purpose reporting

    Your feedback is vital to ensuring planned reforms to special purpose reporting in the for-profit private sector are workable and cost effective...

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