Our financial reporting team assists members with up to date information on matters affecting the preparation of financial reports for all types of entities. It monitors changes in both the standard setting and regulatory environment.

Financial reporting is headed by Michael Fraser.

Blog with Michael Fraser

Michael Fraser's blog panel image

Tab 1

9 Apr 2015 @ 12:58 | Michael Fraser

Is digital disruption the saviour for disclosure overload issues?

The irony of the disclosure overload debate is that it is in itself a crowded space. It is also an oversimplified and poorly ...

Tab 2

12 Mar 2015 @ 1:09 | Michael Fraser

Is it naïve to think politics might sit outside of accounting standards?

At times the standard setting process is described as being “too political”. I don’t claim to know exactly what is meant by t...

Tab 3

5 Feb 2015 @ 12:12 | Michael Fraser

Financial Accounting Reform: what is it good for?

To suggest that we have the best of all possible financial accounting frameworks and systems is at best naïve and at worst da...

Tab 4

3 Dec 2014 @ 4:25 | Michael Fraser

Deck the halls... or clear the decks?

At this time of the year, Christmas preparations are well underway, meaning different things to different people. For some th...

Tab 5

5 Nov 2014 @ 10:37 | Michael Fraser

Financial Reporting: Technical and Ethical Integrity

As reporting professionals it is important that we reflect equally on our technical and ethical integrity. As can be seen in ...

Accounting standards

  • Australian accounting standards are set by the Australian Accounting Standards Board (AASB).

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