The following is a list of articles regarding financial reporting in general that may be of interest (please note that only members can view Charter articles): 

• Charter February 2010: "Second wave of accouting changes", Rod Balding CA and Margot Le Bans CA 
   
  It you are an accountant who doesn't respond well to change, then now may not be a good time to be in the profession. 
   
  
• Charter July 2009: "What's new in reporting?", Claire Locke CA and Jane Ma 
   
  The Reporting and Assurance Team brings you its annual round-up of changes that affect financial reports for the year ended 30 June 2009, based on standards and interpretations issued by the Australian Accounting Standards Board (AASB) at 26 April 2009.
 
 

• Charter May 2009: "Setting High Standards", Anthony O’Brien 
   
  Stephen Cooper, a board member of the IASB, shares some of his thoughts on a recent delegation visit to Australia.
 
 

• Charter February 2009: "Spider’s web of standard setting", Kerry Hicks FCA 
   
  Complicated and strong, yet delicate interaction of influences locally and internationally.
 
 

• Charter November 2008: "Conceptual framework project", Kerry Clark CA 
   
  What is a conceptual framework and why is it necessary?
 
 

• Charter October 2008: "Future Directions", Sophie Sipidias 
   
  There is a need for advance planning ahead of the implementation of the next round of new and revised IFRSs.
 
 

• Charter September 2008: "Defining liabilities and equity", Mandy Myers 
   
  Here is a rundown on three possible approaches to distinguish between instruments with characteristics of liabilities and equity.
 
 

• Charter July 2008: "What’s new in financial reports?", Claire Locke CA and Jane Ma 
   
  The reporting and assurance team brings you their annual round-up of changes that affect financial reports for the year ended 30 June 2008.