IFRS 18: Driving consistent financial reporting
A new financial reporting standard will deliver clearer information for investors – impacting small and large companies alike...
Finance
Financial advice for business and news, insights and comment on the sector
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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?...
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Conflicts of interest and accountants — Getting it right
Lessons from cases of conflicts of interest that have come before Chartered Accountants ANZ disciplinary bodies...
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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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Audit quality is good, but can we do better?
Audit quality in Australia and NZ isn’t bad, but the profession still has to work harder to address regulators’ concerns...
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Why accountants need insurance
As data-matching grows more powerful every year, the right insurance can safeguard professionals against the increased risk of audits and stronger government scrutiny of clients...
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Bitcoin bonanza – or tax-time headache?
Investing in cryptocurrencies, even by SMSFs, is now more common, with up to half a million taxpayers actively in the market last year. But tax authorities are warning they will track down crypto...
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The dementia epidemic and financial control
How capable is an ageing population of making complex financial decisions, and what happens when cognitive abilities decline?...
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Leading from the front with Lyn Provost
New Zealand’s Auditor-General, Lyn Provost FCA reflects on leadership, paving the way for other women, and the state of the public sector...
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Financial literacy education a growing industry
Do financial literacy programmes work? And is there a risk they might be ineffective or just PR exercises?...
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The role of accountants in a digitalised tax system
A digital revolution is occurring at the Australian Tax Office and New Zealand’s Inland Revenue...