The following is a list of articles regarding emissions reporting and assurance that may be of interest (please note that only members can view technical Charter articles): 

• Charter November 2008: "Surviving a tight squeeze", Aubrey Joachim 
   
  The credit squeeze has caused mayhem but with some good financial management acumen and using leading edge management accounting tools, organisations should survive the credit crunch. 
   
  
• Charter October 2008: "Managing cash flow in tough times", Ann-Maree Moodie 
   
  In tough economic times, cash flow management is central to continued success.  
   
  
• Charter September 2008: "Audit committee forums", Lee White FCA 
   
  What are leading audit committee chairs focused on in the current market volatility?
 
 

• Charter September 2008: "Rating the ratings agencies", Tony Malkovic 
   
  In the wake of the sub-prime crisis, focus is turning to the role of the credit ratings agencies. 
   
  
• August 2008: "Economic Downturn reporting issues" (pdf), Institute of Chartered Accountants in Australia 
   
  Summary containing commentary on the current economic environment and its impact on impairment and auditing fair values and estimates.
 
 

• Charter August 2008: "Have you got the accounting right?", Parveen Dhaliwal 
   
  If careful consideration is not given to the terms of a financial guarantee contract nor the definitions within the standards, it may be all too easy to get the accounting wrong.
 
 

• Charter August 2008: "Reflecting the economic substance" (pdf), Andrew Arkell 
   
  The US sub-prime mortgage crisis provides an insight into global financial system complexities.
 
 

• Charter August 2008: "Swamped by sub-prime evil" (pdf), Adrian Thirsk 
   
  The full horror of global credit crisis is yet to play out. But Australia’s Reserve Bank is also being stretched by the dark forces of inflation.
 
 

• Charter July 2008: "Changing markets make an impact", Patricia Stebbens 
   
  It’s not just the financial services sector that needs to worry about the recent changes in market conditions.
 
 

• Charter July 2008: "Reporting on auditors", Lee White FCA 
   
  ASIC reports on its audit inspection program.
 
 

• Flash Report June 2008: "Current market conditions – potential impact on financial reporting", KPMG 
   
  The Flash Report provides an overview of some common financial reporting implications arising from the changes in market conditions.
 
 

• December 2007: Global Public Policy Committee of the large accounting networks, PricewaterhouseCoopers 
   
  Determining the fair value of financial instruments under IFRS in current market conditions