Think you make good decisions?
Careful, there’s always room for improvement. Clare Payne explains how asking questions can reduce bias and improve decision-making...
Perspective articles
In our Perspective series, experts in assurance, reporting and regulatory matters discuss recent technical and policy developments in these areas.
Filter by
Current filter
Clear filtersShowing results 1-4 of 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...
-
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...
-
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...
