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. Cut the clutter in your accounting policies

    CA ANZ Perspective article on the changes to AASB 101 / NZ IAS 1 regarding disclosure of accounting policies...

  2. 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...