What’s the trouble with goodwill?
Assessing the value of goodwill has become a complex, time-consuming process. But do suggested changes deliver what’s needed?...
Finance
Financial advice for business and news, insights and comment on the sector
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What’s the AASB’s view of proposed goodwill changes?
It seems the IASB’s suggested changes to the valuing and impairment of goodwill are good only in some parts...
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How software can do the heavy lifting on your IFRS 16 reporting
If you’re grappling with implementing IFRS 16 lease reporting, specialised software could help. Brought to you by Nomos One...
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How coronavirus heightens the risk of fraud
The pandemic delivers a perfect set of circumstances for the fraud triangle – opportunity, motivation and rationalisation...
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How this AASB/AUASB guidance changes climate risk reporting
The AASB/AUASB guidance turns reporting on climate risk from a corporate social responsibility into a financial one...
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Should auditors reduce their fees during COVID-19?
With clients facing COVID-induced financial strain, there is pressure on auditors to reduce fees. But is it an ethical trap?...
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How unbiased is a financial report really?
Research into financial reports has found that the way they’re designed has a big influence on how a business is judged...
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Flattening the learning curve
A US favourite for 20 years, Sage Intacct financial management software is finally down under. Brought to you by Sage...
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Brydon Review suggests sweeping changes to audit
Auditing would dramatically increase in scope to cover environmental and social governance if the Brydon Review takes effect...
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A roadmap to the future of audit
How can the public’s confidence and trust in audit be strengthened? CA ANZ has developed a 15-point plan...