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. 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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  2. 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...

  3. 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?...

  4. 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?...

  5. 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...

  6. Tax transparency – are we there yet?

    Has tax transparency been achieved in Australia and is there room for improvement?...

  7. Future Options for Auditing Standards applicable to Audits of Less Complex Entities

    The IAASB has issued a discussion paper exploring possible options to address the challenges of using the ISAs to audit less complex entities (LCEs)...

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  8. Code Essentials for Professional Accountants

    The APESB has issued the restructured APES 110 Code of Ethics for Professional Accountants (the Code) which contains changes that impact all professional accountants...