8 Technicals

Technical

Developments in professional standards

Published 03 Apr 2009
An overview of the APESBs new professional standard for forensic accounting services and exposure draft for insolvency services. More >

The panel

Published 03 Apr 2009
This month’s highlights: AASB and AUASB appointments, Mandatory ASA requirements checklist revised, AASB exposure drafts, IFRIC 18 assets from customers, APES 215 forensic accounting & APES 315 compilations& IAASB alert on going concern More >

Impairment and the credit crunch

Published 03 Apr 2009
The implications of the credit crunch mean AASB 136 Impairment of Assets will have a much wider impact on financial reporting. Here are the key issues to consider when undertaking impairment testing in today’s economic environment. More >

Do your audits deserve plaudits?

Published 03 Apr 2009
A look at the Institute’s Quality Review findings and putting audit quality into practice. More >

Audit inspections for smaller firms

Published 03 Apr 2009
A look at the Australian Securities and Investments Commission’s (ASIC’s) focus areas for smaller firms. More >

Restructure or perish

Published 03 Apr 2009
The global financial situation is throwing up new challenges for organisations. It’s time to look at some basic principles. And it’s also an opportunity for finance professionals to shine. More >

A tax perspective on M&A

Published 03 Apr 2009
Organisations are seeking new methods of managing debt and raising finance. Here we briefly explore some of the tax considerations associated with these strategies. More >

Tax guide

Published 03 Apr 2009
Henry Review update, Forward work program, Private ruling register to, stay & Tax Bonus payments More >